This is the first real filing cycle for most Dubai companies — and free zones are not exempt. Here is the deadline, the penalties, and what to get ready now.
If your company runs a calendar financial year (1 January to 31 December 2025), your first UAE corporate tax return and payment are due by 30 September 2026. For most Dubai businesses this is the first real filing cycle — and the mistakes are predictable and expensive. The single most important thing to understand A free zone licence does not mean you are exempt. Qualifying Free Zone Persons still file a full corporate tax return, with audited accounts. This is the error that catches the most people. "I am in a free zone, so I owe nothing" is wrong. Even if you qualify for the 0% rate on qualifying income, you must register, file, and in most cases hold audited IFRS financials. No audit, no 0%. The deadlines that matter Corporate tax return + payment: 9 months after year-end — 30 September 2026 for calendar-year filers. Payment is due the same day — there is no separate later payment window. This applies whether your taxable income is above or below the AED 375,000 threshold. Small Business Relief (revenue under AED 3M) must be elected on the return — it is not automatic The penalties Late filing is penalised monthly and the meter starts immediately — AED 500 for each month for the first year, rising afterwards. Unpaid tax attracts a separate late-payment penalty. Late registration can trigger an AED 10,000 penalty, though the FTA waives it in some cases if you file your first return within seven months of your first tax period end. What to prepare now Register on EmaraTax if you have not already. Get your bookkeeping reconciled to financial statements. If claiming QFZP 0%, arrange your audit — it is required, not optional. Tag every revenue line as qualifying or non-qualifying (one mainland invoice can blow your de minimis limit). Decide Small Business Relief vs QFZP — they are mutually exclusive in any period This is genuinely worth getting right the first time. The FTA is getting faster and stricter each quarter, and with e-invoicing rolling in, the margin for error is shrinking. Setting up a new company and want corporate tax registration handled from day one? We include it. Talk to us.