The UAE has officially entered its new corporate tax era, and businesses must now prepare for their first-ever corporate tax return filing. Every taxable entity is required to submit a corporate tax return within nine months after the end of its financial year and settle any due amount with the Federal Tax Authority (FTA).

For companies closing their books on 31st December 2024, the very first filing deadline is approaching: 30th September 2025 – the date to submit your corporate tax return under UAE Corporate Tax Law.

This marks a historic compliance milestone for the UAE business community, both in the mainland and across Free Zones. Missing the deadline not only exposes businesses to penalties but also increases audit and reputational risks.

Who Must Register & File for UAE Corporate Tax?

Under the UAE Corporate Tax Law, registration is mandatory for most businesses, even if they fall under exemptions or small business relief.

Legal Entities

  • Mainland companies 
  • Free Zone entities (including Qualifying Free Zone Persons) 
  • Foreign companies with a Permanent Establishment (PE) or Nexus in the UAE 

Natural Persons

  • Freelancers, sole proprietors, and individuals with a trade/commercial license 
  • Required to register if annual revenue exceeds AED 1 million 
  • Registration applies even if the entity qualifies for Small Business Relief (revenue < AED 3m) 

Threshold Reminder:
Corporate Tax applies only on profits exceeding AED 375,000. The first AED 375,000 remains exempt.

Corporate Tax Filing Checklist 2025

Avoid the last-minute rush. A structured tax compliance approach helps businesses reduce risks and file stress-free.

  1. Complete Final Tax Calculations
  • Ensure taxable income, deductions, and adjustments are correctly applied. 
  • Review disallowed expenses, exemptions, and transfer pricing rules. 
  1. Confirm Tax Registration
  • Verify that your TRN (Tax Registration Number) is active on the EmaraTax portal. 
  1. Prepare the Filing Platform
  • Train your finance team to handle tax filing via EmaraTax. 
  • Run mock submissions to test readiness. 
  1. Reconcile Accounts
  • Finalize your FY 2024 accounts and address any gaps. 
  • Ensure alignment with IFRS standards and UAE CT adjustments. 

What Happens if You Miss the Deadline?

Failure to submit your corporate tax return by 30th September 2025 can result in:

Hefty administrative penalties
Interest charges & arrears
Non-compliance risk with FTA
Reputational damage in the market
Higher audit scrutiny from regulators

 

2025 UAE Corporate Tax Calendar : Stay Ahead

Compliance doesn’t stop at the first deadline. The UAE tax calendar is a roadmap for year-round compliance:

  • Regularly assess tax readiness 
  • Lock 30th September 2025 as the top filing priority 
  • Keep books, records & supporting documents ready (minimum 7 years) 
  • File early to avoid penalties and compliance stress 

Hallmark International Auditors’ Expert Tip: Be Proactive, Stay Compliant

At Hallmark International Auditors’, a trusted FTA-registered Tax Agent with over 18 years of expertise, we recommend:

  • Start early corporate tax readiness assessments 
  • Conduct internal compliance health checks 
  • Automate reminders for key FTA deadlines 
  • File with confidence, ensuring zero penalties 
  • Use expert advisory to optimize tax exposure and avoid costly mistakes 

 Partner with Hallmark International Auditors, one of the UAE’s leading corporate tax and VAT services, to ensure accurate, penalty-free filings and peace of mind while you focus on growing your business.