When is the corporate tax return due in the UAE?
Within nine months of the end of the tax period. Article 53 of Federal Decree-Law No. 47 of 2022 sets that deadline for filing, and the FTA guide confirms payment is due within the same nine months. The tax period is the financial year, either the calendar year or the twelve months the company prepares accounts for.
On this page
Registration first
Article 51 requires every taxable person to register within the timeline the FTA sets and obtain a tax registration number. The FTA can register a person itself from the date it became taxable.
What the return contains
The tax period, the company's details and TRN, the accounting basis, taxable income, tax loss relief claimed or transferred, tax credits and the corporate tax payable.
How SupaJack Construct helps
The tax module calculates corporate tax on taxable income with the AED 375,000 zero band and 9% above it, and treats client entertainment as 50% non-deductible. Taxable income starts from the ledger the projects post to, so job costs, certificates and payroll already sit in the accounts.
Related tools and guides
See the answers on the corporate tax rate, small business relief, the corporate tax return deadline, carrying tax losses forward and whether fines are deductible, plus finance and VAT in SupaJack Construct, the VAT guide for contractors and the construction accounting software page.
Worked example
A contractor's financial year ends on 31 December 2026. It must file its corporate tax return and pay the tax by 30 September 2027. If its year ended on 31 March 2027 instead, both would be due by 31 December 2027.
Questions people ask
Is payment due with the return?
Yes, within the same nine months.
What if the financial year ends in March?
The return is due nine months after 31 March, by 31 December.
Can the FTA set another date?
Yes, Article 53 allows the Authority to direct another date.