September 30 deadline set for UAE corporate tax returns and payments

The Federal Tax Authority (FTA) of the UAE has announced a critical deadline for all Taxable Persons subject to Corporate Tax, necessitating the submission of Tax Returns and payment of due Corporate Tax by 30 September 2026. This directive applies to Taxable Periods concluding on 31 December 2025. Registration, Tax Return filing, and payment of Corporate Tax can be conveniently managed through the EmaraTax digital tax services platform, available 24/7 in a user-friendly manner.

Taxable Persons can also seek guidance from approved Tax Agents for Corporate Tax purposes, whose details are available on the FTA's website. The Authority emphasizes the importance of timely compliance to evade penalties associated with late submissions and other forms of tax non-compliance. Notably, Small Business Relief is available for eligible entities, subject to adherence to the nine-month filing window post the conclusion of their Taxable Period.

Exempt Persons, likewise, must submit annual declarations within the same nine-month period from the end of their financial year. The FTA underscores the necessity of preserving all pertinent documents that substantiate the accuracy of the information furnished in Tax Returns and other requisite filings. These records empower the FTA to authenticate Revenue, Taxable Income, and eligibility for Small Business Relief under the Tax Procedures Law and Corporate Tax Law.

Non-compliance with record-keeping obligations will result in the imposition of administrative penalties. Businesses are strongly urged to finalize their 2025 returns before the looming September 30 deadline, as the UAE Corporate Tax framework extends relief to small enterprises until the conclusion of 2029.