UAE Annual Audit Deadlines 2025: A Complete Compliance Calendar
Missed deadlines mean penalties. This guide provides a comprehensive calendar of all audit and tax filing deadlines for UAE Mainland and Free Zone companies effectively in 2025.
In the UAE's tightening regulatory environment, "I didn't know the deadline" is no longer an acceptable excuse. With the introduction of Corporate Tax and stricter enforcement of Free Zone regulations, the compliance calendar for 2025 is more crowded—and critical—than ever before.
This guide consolidates all major audit and financial filing deadlines to help you plan your year and avoid unnecessary fines.
1. Corporate Tax Filing Deadlines (Federal)
Applicable to: All Taxable Persons (Mainland & Free Zone)
Under the UAE Corporate Tax Law, the deadline for filing the corporate tax return and paying any tax due is 9 months after the end of the relevant Tax Period.
Standard Deadlines:
- Financial Year End: Dec 31, 2024
- Filing Deadline: September 30, 2025
- Financial Year End: June 30, 2024
- Filing Deadline: March 31, 2025
Important Note: You must submit audited financial statements with your return if your revenue exceeds AED 50 million OR if you are a Qualifying Free Zone Person claiming the 0% rate.
2. Mainland Company Deadlines (DED)
Applicable to: LLCs, Sole Establishments in Dubai, Abu Dhabi, etc.
Historically, many mainland companies only audited their accounts when renewing their license or requested by banks. However, the new UAE Commercial Companies Law requires all companies to appoint an auditor and maintain audited accounts.
- General Rule: Audited financial statements should be approved at the Annual General Meeting (AGM), which must be held within 4 months of the financial year-end.
- Deadline: For a Dec 31 year-end, the AGM and approval should happen by April 30, 2025.
Note: While DED doesn't always ask for physical submission during license renewal, you must produce the signed audit report immediately upon request.
3. Major Free Zone Audit Deadlines
Free Zones are notoriously strict about submission deadlines. Missing these often results in the blocking of portal services (no visa renewals, no NOCs) in addition to cash fines.
DMCC (Dubai Multi Commodities Centre)
- Requirement: Mandatory submission of Audited Financial Statements via the member portal.
- Deadline: 90 days (3 months) after the financial year-end.
- For Dec 31, 2024 Year-End: Deadline is March 31, 2025.
- Late Penalty: AED 5,000 + potential suspension of services.
JAFZA (Jebel Ali Free Zone)
- Requirement: Submission of Audit Report Summary format.
- Deadline: 90 days (3 months) after the financial year-end.
- For Dec 31, 2024 Year-End: Deadline is March 31, 2025.
- Late Penalty: AED 5,000 per month of delay.
DAFZA (Dubai Airport Free Zone)
- Requirement: Submission of Audited Financials.
- Deadline: 90 days after financial year-end.
- For Dec 31, 2024 Year-End: Deadline is March 31, 2025.
IFZA (International Free Zone Authority)
- Requirement: Maintain audited accounts; submission upon request (audit is mandatory for license renewal process in some cases).
- Recommended Completion: By June 30, 2025.
ADGM (Abu Dhabi Global Market)
- Requirement: Filing of annual accounts with the Registrar.
- Deadline: Companies must file accounts within 9 months of year-end (private companies).
- For Dec 31, 2024 Year-End: Deadline is September 30, 2025.
DIFC (Dubai International Financial Centre)
- Requirement: Filing accounts with Registrar of Companies.
- Deadline: Within 7 months of financial year-end.
- For Dec 31, 2024 Year-End: Deadline is July 31, 2025.
4. VAT & Excise Tax Deadlines
While not "audit" deadlines, these are critical financial dates.
- VAT Returns:
- Quarterly Filers: 28th of the month following the quarter end (e.g., Apr 28 for Q1).
- Monthly Filers: 28th of the following month.
- Excise Tax: 15th of the following month.
5. Economic Substance Regulations (ESR)
Applicable to: Entities carrying out "Relevant Activities"
- Notification Deadline: 6 months after financial year-end.
- Dec 31 Year-End: June 30, 2025
- Report Deadline: 12 months after financial year-end.
- Dec 31 Year-End: December 31, 2025
- Penalties: AED 20,000 (Notification) / AED 50,000 (Report) for late filing.
Summary Checklist: 2025 Critical Dates (Dec 31 Year-End)
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| Date | Deadline Type | Authority/Scope |
|---|---|---|
| Mar 31, 2025 | Audit Submission | DMCC, JAFZA, DAFZA |
| Apr 30, 2025 | AGM Audit Approval | Mainland LLCs |
| June 30, 2025 | ESR Notification | All Relevant Entities |
| Sep 30, 2025 | Corporate Tax Return | FTA (All Businesses) |
| Dec 31, 2025 | ESR Report | All Relevent Entities |
How to Stay Compliant
- Know Your Zone: Check your specific Free Zone's current regulations as they change frequently.
- Start Early: Do not wait until March to start your December audit. Auditors are fully booked in Q1.
- Appoint Early: Sign your engagement letter in Q4 of the previous year.
- Automate: Use accounting software to keep books ready for inspection at any time.
- Calendar Alerts: Set reminders 60 days before each deadline to avoid last-minute scrambles.
- Single Point of Contact: Designate one person in your organization to track all compliance deadlines and liaise with your auditor.
Penalty Breakdown: What You Risk
Understanding the financial consequences of missing deadlines helps prioritize your compliance calendar:
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| Authority | Late Filing Penalty | Additional Consequences |
|---|---|---|
| FTA (Corporate Tax) | AED 500/month (up to AED 36,000) | Interest on unpaid tax, potential audit selection |
| DMCC | AED 5,000 flat | Portal suspension, blocked visa renewals |
| JAFZA | AED 5,000/month | Service suspension, license renewal issues |
| DAFZA | AED 5,000 | Limited portal access |
| Ministry of Economy (ESR) | AED 20,000 - 50,000 | Potential license suspension for repeat offenders |
Additional Free Zone Deadlines
RAKEZ (Ras Al Khaimah Economic Zone)
- Requirement: Annual Audited Financial Statements.
- Deadline: 180 days (6 months) after financial year-end.
- For Dec 31, 2024 Year-End: Deadline is June 30, 2025.
SPC (Sharjah Publishing City)
- Requirement: Submission of Audited Accounts.
- Deadline: 90 days after financial year-end.
- For Dec 31, 2024 Year-End: Deadline is March 31, 2025.
KIZAD (Khalifa Industrial Zone Abu Dhabi)
- Requirement: Audited Financial Statements.
- Deadline: 90 days after financial year-end.
- For Dec 31, 2024 Year-End: Deadline is March 31, 2025.
Frequently Asked Questions
What if my financial year doesn't end on December 31?
Many UAE companies use a June 30 or March 31 year-end. Simply adjust all deadlines accordingly. For example, a June 30 year-end means DMCC submission is due by September 30, and Corporate Tax return is due by March 31 of the following year.
Can I get an extension on my audit deadline?
Most Free Zones do not grant extensions. The FTA may allow extensions in exceptional cases (natural disaster, medical emergency), but you must apply before the deadline, not after. Late applications are typically rejected.
What documents do I need to submit with my audit report?
Requirements vary by authority:
- Free Zones: Usually just the audit report summary page or full PDF.
- FTA (Corporate Tax): Audited financials (if above threshold), Tax Computation, and completed CT Return.
- Banks: Full audit report, management letter (if requested), and specific financial covenants worksheets.
Is there a grace period for late submission?
Generally, no. Penalties begin accruing from Day 1 after the deadline. Some zones may informally allow a few days for "system downtime" excuses, but this is not guaranteed and should not be relied upon.
Disclaimer: Deadlines are subject to change by regulatory authorities. Always consult with your auditor for the most current information applicable to your specific legal entity.
Important Disclaimer
The information provided in this article reflects the regulatory environment as of 2026. Laws and regulations in the UAE are subject to change. This content is for general information only and does not constitute professional legal or financial advice. We recommend consulting with a qualified auditor or legal advisor for your specific situation.
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