The tax year in the UAE is the calendar year, 1 January to 31 December. Alternative tax years are allowed with approval from the Director of Income Tax.
Most company types in the UAE are not subject to corporate income tax, therefore no tax return is needed.
For companies that are subject to corporate income tax, their annual tax returns must be filed by the last day of the 3rd month following the close of the previous tax year. In addition a final income tax declaration must be filed by the last day of the 9th month following the close of the previous tax year.
Companies with taxable income less than AED 1 million are not required to file the declaration unless requested.
Companies subject to corporate income tax in the UAE are required to make tax payment in 4 equal instalments in the year following the end of the taxable year.
The payments are due on the last day of the 3rd, 6th, 9th, and 12th months after the close of the tax year.
Tax returns can be electronically filed on the eDhirham portal of the tax administration.