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May 15, 2026

This clarification details FTA Decision No. 7 of 2024, postponing the tax filing and payment deadline for a specific group of taxpayers. The extension to 31 December 2024 applies to Taxable Persons incorporated in the UAE on or after 1 June 2023, with a tax period ending on or before 29 February 2024. This postponement applies to both filing and payment obligations and clarifies that related administrative penalties for non-compliance will now become applicable from 1 January 2025 for this group. The extension does not apply to any taxpayer whose period ends after this date.

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Corporate Tax Public Clarification

Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods

Issue

Corporate Tax in the UAE is regulated by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments ("Corporate Tax Law"), and its implementing decisions.

The Corporate Tax Law gives the Federal Tax Authority ("FTA") the right to provide an alternative deadline for Taxable Persons to file a Tax Returnand settle the Corporate Tax Payable.

Therefore, the FTA Decision No. 7 of 2024 on the Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree- Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments ("FTA Decision No. 7 of 2024") has been issued to postpone such deadlines.

FTA Decision No. 7 of 2024 is effective from 25 September 2024.

This Public Clarification intends to clarify the new deadline by which certain Taxable Persons are required to file a Tax Return and settle the Corporate Tax Payable with the FTA for Corporate Tax purposes, and to whom this extension applies.

Summary

All Taxable Persons are required to file a Tax Return for Corporate Tax to the FTA and settle the Corporate Tax Payable with the FTA by no later than nine months from the end of the relevant Tax Period, or by such other date as directed by the FTA.

FTA Decision No. 7 of 2024 specifies that all Taxable Persons incorporated, established or recognised under the applicable legislation of the State on or after 1 June 2023, and with a Tax Period that ends on or before 29 February 2024 shall now file their Tax Return and settle their Corporate Tax Payable by 31 December 2024.

This decision will not apply to any Taxable Person whose Tax Period ends after 29 February 2024.

Administrative Penalties which reference the deadline for the submission of the Tax Return or the due date settlement of Corporate Tax Payable for such Taxable Persons will, therefore, apply from 1 January 2025.

Detailed analysis

The analysis explains the new deadline to submit the Tax Return and pay the Corporate Tax Payable, and provides examples of how such deadline applies to Taxable Persons with different Tax Periods.