United Arab Emirates Federal Tax Authority reminds businesses of Corporate Tax filing and payment deadline

The UAE Federal Tax Authority has reminded Corporate Tax taxpayers with financial years ending on 31 December 2025 that they must file their Tax Returns and pay any Corporate Tax due by 30 September 2026. The reminder also covers Small Business Relief and record-keeping duties.

The United Arab Emirates Federal Tax Authority (FTA) has called on all persons subject to Corporate Tax to meet their filing and payment obligations within the legally prescribed deadlines in order to avoid administrative and late-payment penalties.

The reminder is especially important for Taxable Persons whose financial year ended on 31 December 2025. These businesses and other taxable persons must file their Corporate Tax Returns and pay any Corporate Tax due no later than 30 September 2026.

Under the Corporate Tax framework, a Taxable Person is generally required to submit the Corporate Tax Return and settle the Corporate Tax payable within nine months from the end of the relevant Tax Period.

The FTA also reminded Exempt Persons that are required to register that they must submit their annual declarations within nine months from the end of their financial year.

The FTA encouraged businesses not to wait until the final days before the deadline. Taxable Persons should prepare the documents and information needed for the Corporate Tax Return and for payment of the Corporate Tax due in advance. According to the Authority, filing the Tax Return and paying the tax due are fundamental legal obligations under UAE tax legislation. Proper preparation is therefore important not only for meeting the deadline, but also for making sure that the information reported to the FTA is complete and accurate.

All Taxable Persons whose financial year ended on 31 December 2025 must file their Corporate Tax Returns and pay the Corporate Tax due by that date. Importantly, this requirement also applies to businesses that are eligible for Small Business Relief.

Corporate Tax registration, Tax Return filing and payment services are available electronically through the FTA's EmaraTax digital tax services platform. The platform is available around the clock, allowing taxpayers to complete the required Corporate Tax procedures electronically.

Taxable Persons may file their Corporate Tax Returns directly through EmaraTax. Businesses that require additional support may also seek assistance from an approved Tax Agent listed on the Federal Tax Authority's official website.

The FTA specifically clarified that businesses eligible for Small Business Relief still have Corporate Tax compliance obligations.

Eligibility for the relief does not mean that a business can ignore registration, filing or record-keeping requirements. A Taxable Person eligible for Small Business Relief must continue to comply with the applicable requirements in every Tax Period.

This includes registering for Corporate Tax, filing a simplified Corporate Tax Return and maintaining the documents and records needed to support the information submitted to the FTA.

The retained records must allow the Authority to verify the business's Revenue, Taxable Income and eligibility for Small Business Relief. This means that even smaller businesses benefiting from the relief need to maintain reliable accounting and transaction information that can support their Corporate Tax position.

The exact records and documents that must be maintained and, where required, submitted with the Tax Return may differ depending on the nature of the Taxable Person's business. However, the FTA identified several important categories of records that businesses should maintain.

These include:

• records of transactions carried out during the relevant Tax Period;
• an asset register showing purchases and disposals of assets;
• records of the Taxable Person's liabilities; and
• records of shares or ownership interests held at the end of the Tax Period.

These records are important because they support the figures included in the Corporate Tax Return and allow the FTA to review and verify the taxpayer's Corporate Tax position where necessary.

Businesses should therefore make sure that their accounting records, asset information, liabilities and ownership data are complete and consistent before submitting their Corporate Tax Return.

The FTA also warned that failure to maintain records and other information required under the Tax Procedures Law and Corporate Tax Law may result in administrative penalties.

The obligation to maintain documentation is therefore separate from the obligation to file the Corporate Tax Return and pay the Corporate Tax due. A business may face compliance risks not only for late filing or late payment, but also for failing to maintain the required supporting documentation.

Persons that are exempt from Corporate Tax also have record-keeping responsibilities. They must maintain sufficient records to allow the FTA to verify that they continue to meet the conditions for their exempt status under the Corporate Tax Law.

Companies should check their Tax Period, confirm the applicable filing deadline, prepare their supporting documentation and complete the filing and payment process before the deadline rather than leaving Corporate Tax compliance to the last moment.

This reminder shows that the UAE Corporate Tax system is moving further into the regular compliance phase, where the focus is no longer only on registration but increasingly on filing, payment and proper documentation.

For businesses, one of the most important points is the clarification regarding Small Business Relief. Small Business Relief should not be understood as removing Corporate Tax compliance obligations. A business may benefit from the relief, but it still needs to file the required return and maintain sufficient records to demonstrate that it qualifies.

From a practical perspective, this also increases the importance of having reliable accounting and business data available throughout the Tax Period instead of collecting it only when the filing deadline approaches.

Implementation impact and what businesses should do

Businesses with a financial year ending on 31 December 2025 should treat 30 September 2026 as a firm Corporate Tax compliance deadline.

They should confirm their Corporate Tax registration, review the accuracy of their accounting records, prepare transaction, asset, liability and ownership information, file the Corporate Tax Return through EmaraTax and pay any Corporate Tax due within the deadline.

Businesses applying Small Business Relief should also prepare documentation supporting their Revenue and eligibility for the relief, as the relief does not remove filing or record-keeping obligations.

Exempt Persons required to register should make sure their annual declarations and supporting records are prepared and submitted within the applicable nine-month deadline.

Source to the text above can be found here. Source

Nikolina Basić, Senior Legal Consultant at Fiscal Solutions

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