Answer:
No, UAE businesses are not required to make advance payments of Corporate Tax. The Corporate Tax liability for a given Tax Period is due by the end of the 9th month following the end of that Tax Period.
(Article 48 of Federal Decree-Law No. 47 of 2022)
Payment Deadline:
- Corporate Tax must be settled within 9 months after the end of the relevant Tax Period.
- No requirement exists to pay Corporate Tax in advance installments.
Example:
If a company’s financial year ends on 31 December 2025, then its Corporate Tax for the 2025 Tax Period must be paid by 30 September 2026.