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07/08/2025
YOUNG AND RIGHT ACCOUNTING & TAX CONSULTANCY
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Understanding the intricacies of the UAE corporate tax regime is essential for any business operating within the country. Since the formal implementation of corporate tax under Federal Decree-Law No. 47 of 2022, the UAE has taken significant steps to align with international tax standards and enhance its fiscal transparency. One of the most crucial, yet often misunderstood—components of this new regime involves corporate tax registration and compliance deadlines.
With increasing obligations surrounding tax filing, many companies are seeking clarity on the UAE corporate tax filing extension and how it affects their operations. While the UAE government, through the Federal Tax Authority (FTA), has offered certain flexibilities, businesses must understand what qualifies for extensions, what the new deadlines are, and how to remain compliant.
Delays in registration or filing can attract administrative penalties, which makes timely action a necessity. From UAE corporate tax registration requirements to understanding how corporate tax services can streamline your compliance efforts, this guide breaks down everything businesses in the UAE need to know about staying ahead of their tax obligations.
With the enactment of the UAE Corporate Tax Law, the country officially introduced corporate tax effective from 1 June 2023. This historic move marked a shift away from the UAE’s traditionally tax-free model and brought its regulatory framework in line with global norms, particularly those laid out under the OECD’s Base Erosion and Profit Shifting (BEPS) initiative.
Under the current regime established by the Federal Tax Authority (FTA):
→ A 0% corporate tax rate applies to annual taxable income up to AED 375,000.
→ A 9% rate is levied on taxable income exceeding AED 375,000.
→ A 15% rate applies to large multinational corporations subject to Pillar Two of the OECD’s global tax reform.
The law applies broadly to various taxable persons, including:
→ Mainland UAE companies
→ Qualifying free zone entities
→ Foreign legal persons with a permanent establishment in the UAE
→ Natural persons engaged in commercial activities within the country
Despite this shift, the UAE remains a competitive jurisdiction for businesses. Several exemptions have been defined under the UAE corporate tax law, including relief for specific categories of entities and incentives like the Small Business Relief scheme, which aims to reduce the tax burden for eligible startups and small enterprises.
Crucially, corporate tax obligations extend beyond merely paying tax. All businesses—whether exempt or taxable—must register for corporate tax with the UAE's Federal Tax Authority. This process must be completed by submitting a tax registration application through the EmaraTax portal. Failure to ensure timely tax registration can result in significant penalties, regardless of whether the entity has taxable income or not.
A corporate tax filing extension refers to the additional time granted by the Federal Tax Authority (FTA) for taxable persons—including legal entities and natural persons engaged in business activities—to complete their tax registration application or submit corporate tax returns for the relevant tax period without incurring penalties.
As mandated under the Federal Decree-Law No. 47 of 2022 and related tax regulations, this extension played a crucial role during the UAE’s first year of implementing corporate tax. The FTA adopted a staggered approach, aligning registration deadlines with the month of license issuance. This approach was designed to:
→ Prevent overloading of the EmaraTax portal and digital infrastructure.
→ Provide sufficient time for businesses to understand the corporate tax framework and its compliance requirements for each tax period.
→ Enable accounting firms and corporate tax services providers to support clients in a structured and phased manner.
In 2024, the FTA formalized these grace periods to help ensure a smooth transition. Older license holders were expected to register for corporate tax earlier, while entities with newer licenses were granted later deadlines, extending into late 2024.
Failure to register or file within the specified window may result in an administrative penalty of AED 10,000. Moreover, delays can create further challenges with future taxable persons’ disclosures, annual corporate tax returns, and compliance obligations related to financial audits or other statutory filings.
By respecting the filing extension timelines provided for each relevant tax period, businesses can avoid penalties and maintain full compliance with the UAE's evolving tax landscape.
Timely registration for corporate tax is a key requirement under UAE tax regulations and applicable laws. All taxpayers—including mainland entities, free zone businesses, and foreign businesses conducting business in the UAE—must register for corporate tax through the EmaraTax portal.
The registration deadline depends on when the trade license was issued. Companies licensed before March 2022 had earlier deadlines, mostly in May and June 2024. Those licensed between March 2022 and December 2023 have deadlines from July to December 2024. Newly formed entities in 2024 and beyond generally have 3 to 6 months from incorporation to register.
To comply, businesses must create an account on EmaraTax, register for corporate tax, and prepare to file accurate corporate tax returns. The FTA has published a schedule based on license issue dates, and all UAE taxpayers should verify their deadlines to avoid penalties and ensure their business activities remain compliant.
The term "extension" in the context of UAE corporate tax filing usually refers to the initial rollout calendar rather than an individual business filing a formal extension request.
However, in specific cases, companies can apply for filing extensions under the following circumstances:
→ Systemic issues or EmaraTax platform outages
→ Natural disasters or force majeure affecting operations
→ Justifiable administrative delays, such as court restructuring or acquisition
Applications for extensions must be supported by documentary evidence and are reviewed case-by-case by the FTA. Importantly, approval is not guaranteed, and reliance on a pending application is not a defense against penalties.
This is where corporate tax services providers become crucial—helping to prepare extension applications and ensure that communication with the FTA is compliant, thorough, and timely.
In the evolving landscape of UAE corporate tax law, compliance has become increasingly intricate, especially with the introduction of new tax regulations, cabinet decisions, and FTA guidelines. Many entities—especially those unfamiliar with international standards or dealing with multiple business activities—are now turning to professional corporate tax services firms to ensure full alignment with applicable laws.
These specialized firms play a vital role in supporting taxable persons and taxpayers by managing end-to-end tax responsibilities, including:
→ Assisting with UAE corporate tax registration through the EmaraTax platform, ensuring all required documents are submitted in line with FTA expectations.
→ Accurately determining tax liability, business classification, and eligibility for reliefs, based on the nature of activities and residency status.
→ Preparing and filing corporate tax returns in accordance with international standards and local tax regulations—a crucial step in avoiding fines and administrative penalties.
→ Applying for FTA penalty waivers in cases of delayed action, provided valid justifications can be supported through a proper FTA decision or policy exception.
→ Monitoring timelines and managing corporate tax filing extensions, particularly important when businesses struggle to meet deadlines due to restructuring or missing documentation.
→ Maintaining clear account records and generating IFRS-compliant financial statements that are essential for tax computation, audits, and FTA reviews.
By outsourcing these tasks to expert consultants, businesses benefit from precise interpretations of the law and strategic planning. A qualified tax advisor not only helps avoid fines but also assists with applications through the FTA website, supports businesses in dealing with cabinet decisions, and ensures timely tax compliance for many entities, including foreign companies and taxable persons conducting business in the UAE.
Ultimately, robust tax advisory goes beyond compliance—it provides insight into transfer pricing, group reliefs, and potential optimization opportunities under UAE’s corporate tax regime.
Missing the corporate tax deadline—whether for registration or filing—can be costly. The FTA imposes fines starting from AED 10,000 for failure to register. For non-filing or late filing of returns, additional fines and interest on unpaid taxes may apply.
Beyond penalties, businesses may face:
→ Ineligibility for FTA penalty waivers
→ Disqualification from Small Business Relief
→ Exposure to tax audits and extended reviews
→ Reputational damage and banking compliance issues
→ Difficulty obtaining or renewing Tax Residency Certificates
The burden of compliance is no longer optional. Businesses must treat UAE corporate tax registration deadlines as part of their core governance processes.
Your corporate tax registration deadline is tied to your trade license issue date. This determines your timeline for registration under the FTA guidelines.
Mark your registration date, tax return due dates, and financial year-end clearly. Build reminder systems and assign compliance responsibilities internally.
Engage trusted corporate tax services firms to handle documentation, review financials, and submit filings on your behalf.
Use bookkeeping services aligned with FTA and IFRS standards. Well-prepared financial reports ensure accurate tax calculations and defense in audits.
The FTA regularly issues updates and clarifications. Subscribe to FTA bulletins or appoint a tax consultant to receive real-time regulatory alerts.
At Young & Right, we specialize in helping businesses across the UAE—whether you're a mainland entity, juridical person, free zone company, or startup—navigate the evolving corporate tax environment with ease. Our goal is to ensure compliance with UAE tax laws, avoid administrative penalties, and keep your operations fully aligned with FTA implementing decisions and guidelines.
We manage your EmaraTax registration from start to finish, ensuring that your commercial license details and business activities are correctly reported. Whether you're in a free zone or on the mainland, we help ensure your business is registered and subject to corporate tax as per current laws.
Corporate tax deadlines in the UAE vary based on your financial year, calendar year, and license issuance date. Our team tracks these deadlines and applies for extensions or FTA penalty waivers when applicable—particularly crucial for free zone businesses and entities with a permanent establishment in the UAE.
We offer full-service corporate tax support, including preparation and filing of corporate tax returns, and guidance for businesses earning taxable net profits. Our team develops filing strategies aligned with your business structure, whether you're operating in free zones or as a foreign-invested juridical person.
Our accountants maintain IFRS-aligned records tailored to the UAE’s tax regulations. Accurate reporting is key to avoiding non-compliance and supports successful applications for FTA waivers, Tax Residency Certificates, and alignment with the global star rating system for services.
We assist in securing Tax Residency Certificates, especially valuable for businesses with cross-border operations. In cases of legitimate delay or operational hardship, we handle FTA penalty waiver submissions on your behalf, reducing the risk of penalties and strengthening your compliance profile.
The UAE’s corporate tax regime brings new responsibilities—but also new opportunities—for businesses to operate transparently and efficiently. Understanding the UAE corporate tax registration deadline, staying ahead of the corporate tax deadline, and utilizing available filing extensions can help companies avoid unnecessary penalties.
If you haven’t yet registered, or if you’re unsure of your filing status, now is the time to act. With professional corporate tax services and expert guidance, your business can thrive under the new regulatory environment and remain on the right side of the FTA.
Avoid penalties and stay compliant with expert corporate tax support. Let Young & Right handle your filing, registration, and FTA waiver process—start today.
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