UAE corporate tax deadline 2026 nears, FTA urges filing by September 30

Abu Dhabi: Taxable Persons in the UAE whose financial year ended on December 31, 2025 must file their Corporate Tax Returns and pay the Corporate Tax due no later than September 30, 2026, the Federal Tax Authority said.

The FTA urged Taxable Persons to prepare the documents required for filing their Tax Returns and paying the Corporate Tax due early, noting that these are legal obligations that must be completed within the specified timeframe.

Taxable Persons are required to file their Tax Returns and pay the Corporate Tax due within a period not exceeding nine months from the end of each Tax Period.

Exempt Persons required to register must also file their annual declarations with the FTA within a period not exceeding nine months from the end of their financial year.

September 30 deadline

All Taxable Persons whose financial year ended on December 31, 2025 must file their Tax Returns and pay the Corporate Tax due by September 30, 2026.

The requirement also applies to Taxable Persons eligible for Small Business Relief, who must file simplified Tax Returns within the statutory timeframe.

Corporate Tax registration, Tax Return filing and payment of Corporate Tax due are available around the clock through the EmaraTax digital tax services platform.

Taxable Persons can file their returns directly through the platform or seek assistance from approved Tax Agents listed on the FTA’s website.

Small Business Relief obligations

Taxable Persons eligible for Small Business Relief must continue to meet their compliance obligations under the Corporate Tax Law during each Tax Period.

These include registering for Corporate Tax, filing simplified Tax Returns and maintaining all relevant documents supporting the accuracy of the information provided in their Tax Returns or any other documents required to be submitted.

The records allow the FTA to verify Revenue, Taxable Income and eligibility for Small Business Relief for Corporate Tax purposes.

Records businesses must maintain

The records and documents that must be maintained and submitted with a Tax Return can vary depending on the nature of the Taxable Person’s business.

The FTA said essential documents include a record of transactions during the Tax Period, an asset register detailing purchases or disposals of assets, a record of liabilities and a record of shares or ownership interests held at the end of the Tax Period.

Failure to maintain the required records and any other information specified under the Tax Procedures Law and Corporate Tax Law will result in administrative penalties in accordance with the relevant tax legislation.

Persons exempt from Corporate Tax are also required to maintain records that allow the FTA to verify their exemption status under the Corporate Tax Law.