When is the CT return due?

Within 9 months after period end (FTA).

CD 75/2023 lists AED 10,000 for failure to register in time in published tables.

By Dennis Quintenz, Founder of EmiraBooks · Quincom Ecommerce - FZCO

Corporate Tax registration in the UAE

Taxable persons register for Corporate Tax with the FTA and later file a return within 9 months after the tax period ends. EmiraBooks prepares books; EmaraTax holds the registration.

Steps

Confirm you are a taxable person under FDL 47/2022 guidance.
Collect licence, ownership and financial year details.
Register in EmaraTax within FTA timeframes for your segment.
Keep books ready for the first return.
Diary the nine-month filing window.

Rates in brief

Standard overview: 0% on the first AED 375,000 of taxable income, then 9%. Reliefs like SBR or QFZP have separate conditions.

Sources

Last checked: 2026-10-11

FAQ

When is the CT return due?: Within 9 months after period end (FTA).
Late registration?: CD 75/2023 lists AED 10,000 for failure to register in time in published tables.
Does EmiraBooks register me?: No. You register in EmaraTax.
Tax advice?: No.

Related: All guides · Tax tools · Deadlines · Try free

Not tax advice. Confirm figures and deadlines on tax.gov.ae and mof.gov.ae, or with your advisor.

Not tax advice. Check figures and deadlines yourself or with your advisor. Facts on this page last checked: 2026-10-11.