UAE Corporate Tax Deadline: Act Before September 30

You’ve circled September 30 on your calendar, haven’t you? It’s the day when thousands of UAE businesses must submit their first full corporate tax return.

Miss it, and you’re not just late, you’re exposed to fines, interest, and possible FTA audits. With the deadline only days away, many businesses are scrambling – double-checking reports, closing pending accounts, and making sure nothing is left unfinished before submission.

For most owners, this isn’t just another formality. September 30 is the cut-off that shows whether you are on top of compliance or risking unwanted penalties down the line.

What Makes September 30 So Important in 2025?

• If your company’s financial year ran from January 1 to December 31, 2024, your corporate tax return must be filed by September 30, 2025.
• You have nine months after your year-end to complete filing. Miss that window, and the Federal Tax Authority (FTA) can impose penalties.
• Even free zone companies with 0% corporate tax must still file on time. Filing is mandatory.

Common Hurdles That Cause Last‐Minute Panic

Let’s be real: a lot of companies scramble now because they hadn’t checked these until it was too late:

• Audited financial statements are delayed. Many firms haven’t gotten their auditors locked in yet.
• Transfer pricing or related-party disclosures are missing or incomplete. That’s a big concern for companies with cross-entity transactions.
• Data mismatches between accounting records, VAT returns, and what shows up in bank statements. Reconciliation often gets pushed aside until the deadline looms.
• Misjudging how much time it really takes to pull everything together. From contracts and invoices to payroll slips and depreciation records, the pile is bigger than most expect.

Today’s To-Do for Corporate Tax Compliance

There’s still a window to get things sorted, but it means moving quickly. To make it easier, the team at Xact Auditing suggests using this simple checklist to get your corporate tax return ready before the September 30 deadline.

Urgent Action List

• Check that your Corporate Tax Registration Number (TRN) is correct and that you can log into the EmaraTax portal without issues. If registration hasn’t been done yet, don’t delay it any further.
• Finalize your audited financial statements for FY 2024. Auditors often have busy schedules as deadlines approach.
• Identify all related-party transactions. Gather any documents needed for transfer pricing, and fill out the required disclosure schedules.
• Reconcile your accounting records with bank statements, VAT returns, invoices, and contracts. If numbers don’t match, track what’s wrong early.
• Check which of your expenses may not be allowed for tax deduction under the CT law. Some accounting expenses are treated differently for tax.

Consequences of Missing the UAE Corporate Tax Deadline

These are the errors that often lead to corporate tax fines and penalties, especially in the last few weeks:

• Submitting your return late. Even if you owe zero tax, late filing fines still apply.
• Filing incorrect information (e.g., wrong expenses or revenue figures). Repeating errors makes penalties bigger.
• Not including transfer pricing or related party transaction schedules when required. The FTA is paying extra attention to those.
• Poor documentation (missing invoices or contracts). If you can’t show proof, deductions may be disallowed, and fines can be applied.
• Failure to pay any tax due by the deadline. Unpaid amounts can pick up interest and extra charges.

The Shift Toward Professional Corporate Tax Advisors

Trying to DIY everything works until it doesn’t. With risks so high, a lot of companies are choosing expert help. Here’s what Xact Auditing brings:

• We double-check all your documents so mismatches are found early, not when the FTA knocks.
• We help prepare transfer pricing disclosures properly to avoid being flagged.
• We assist with timing, like ensuring audits are done, data is reconciled, and returns are filed before the cut-off.
• We support even free zone companies in confirming eligibility, distinguishing qualifying vs non-qualifying income.

A quick consult can save you hours and avoid hundreds or thousands in penalties.

Impact of Missing the September 30 Filing Date

If things go wrong, here’s what you might face:

• Fine for late filing: it could start small, but it becomes larger the longer you delay.
• Interest on any tax due that you didn’t pay on time.
• Risk of an audit or follow-ups from FTA. Being late or incorrect raises red flags.
• Non-compliance may impact your business reputation with regulators and clients.