UAE Corporate Tax Return Filing Deadline Approaching     

The United Arab Emirates (UAE) Corporate Tax regime requires all taxpayers to file annual corporate tax returns with the Federal Tax Authority (FTA).

For businesses with a financial year ending 31 December 2024, the filing deadline is 30 September 2025 — and it is fast approaching. Missing this deadline may expose taxpayers to penalties and interest charges.

What You Need To Prepare?

To ensure a smooth and timely filing process, we encourage all UAE businesses/clients to prepare and provide the relevant documents and workings at the earliest, including following:

  • Audited financial statements (or financials where audits are not applicable).
  • Trial Balances/detailed workings supporting the corporate tax computation.
  • Supporting schedules and reconciliations required for the return form.
  • Non-financial details, as applicable, for completing the Tax return form on the Emara-tax portal.


Penalties for Late Submission:

  • AED 500 per month – Late submission of the return
  • 14% per annum – Interest on unpaid corporate tax
  • Additional penalties – As may be imposed by the FTA


How Altus Citadel Services Can Help?

Our team assists clients with every stage of the process – from preparing financials and tax computations to ensuring accurate filings with the FTA. By working with us, you reduce the risk of penalties, interest, and unnecessary delays.

Contact us today to ensure your UAE Corporate Tax Return is filed on time and in full compliance.

For more information about our company and services click here.

Frequently Asked Questions (FAQs)

Is ILOE mandatory for employees working in free zones?

Yes. ILOE applies to all private sector employees in the UAE, including those employed under DMCC, JAFZA, and other free zones. The only exceptions are DIFC and ADGM employees, for whom the scheme is voluntary.

No. The ILOE premium is paid entirely by the employee. There is no employer contribution and no administrative requirement on the company. The employer’s only recommended role is informing new hires about the scheme during onboarding.

No. ILOE compensation is available only for involuntary termination by the employer. Employees who resign or are dismissed for disciplinary reasons are not eligible to claim benefits.

Employees who fail to subscribe, or who allow their premiums to lapse for more than three months, face a fine of AED 400. This can be deducted from salary or end-of-service benefits, and outstanding fines may block work permit renewal.

Yes. Because ILOE is linked to the employee’s Emirates ID rather than to any specific employer, coverage continues uninterrupted when an employee changes jobs, provided they maintain their subscription and premium payments.

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