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

The Federal Tax Authority (FTA) in the UAE has warned that the deadline for taxable persons to file their corporate tax returns is rapidly approaching. Taxable persons whose financial year concluded on December 31, 2025, must submit their returns and pay any owed Corporate Tax by September 30, 2026. This includes those eligible for Small Business Relief, who must file simplified returns within the specified timeframe.

The FTA urges all taxable persons to prepare the necessary documentation for filing their tax returns well in advance. Filing these returns and paying the due Corporate Tax within nine months of each tax period is a legal obligation that must be fulfilled. Those who fail to do so may face administrative penalties as per relevant tax legislation.

Taxable persons can file their returns directly through the EmaraTax digital tax services platform or seek assistance from approved Tax Agents listed on the FTA's website. It is important to note that while some businesses may not owe Corporate Tax, they are still required to file their returns.

Taxable persons are required to maintain certain records and documents to support the accuracy of their tax returns. These may include transaction records, asset and liability registers, and details of shares or ownership interests held at the end of the tax period. Failure to maintain the required records could lead to penalties.