Businesses with financial years ending on December 31, 2025 must file their corporate tax returns and pay any tax due by September 30 through the EmaraTax platform.
Businesses in the UAE with financial years ending on December 31, 2025 have until September 30, 2026, to file their Corporate Tax returns and pay any tax due to the Federal Tax Authority (FTA).
The FTA issued the reminder on September 2, urging taxable persons to meet their obligations within the statutory timeframe and avoid late-filing or payment penalties.
The deadline applies because UAE Corporate Tax returns and payments are generally due within nine months from the end of the relevant Tax Period. For a Tax Period ending December 31, 2025, the filing and payment deadline is September 30, 2026.
How Businesses Can File
Corporate Tax registration, return filing, and payment can be completed through the FTA’s EmaraTax digital platform.
Businesses can submit their returns directly or use an approved tax agent listed by the FTA. EmaraTax provides access to tax registration, return submissions, account management, and payment-related services.
Businesses should allow sufficient time to prepare their financial information and complete the submission rather than waiting until the final day.
Small Businesses Must Also File
The deadline is not limited to businesses that ultimately have Corporate Tax to pay.
The FTA has specifically reminded businesses eligible for Small Business Relief that they still have compliance obligations, including Corporate Tax registration and filing simplified Tax Returns.
Under the current rules, eligible UAE resident persons can elect for Small Business Relief where their revenue is AED 3 million or less in the relevant Tax Period and each previous Tax Period. Certain businesses, including Qualifying Free Zone Persons and members of multinational groups above the specified threshold, are excluded.
The relief generally treats the eligible business as having no Taxable Income for that Tax Period, but it does not remove the requirement to comply with filing and record-keeping obligations.
Records Need to Be Kept
The FTA has also stressed that businesses must maintain documents supporting the information included in their Tax Returns.
These records can include transaction records, asset registers showing purchases and disposals, records of liabilities and details of shares or ownership interests held at the end of the Tax Period. The exact documents required can vary depending on the nature of the business.
Taxable and relevant Exempt Persons are generally required to retain records for at least seven years after the end of the relevant Tax Period.
These documents allow the FTA to verify figures such as revenue, Taxable Income and eligibility for Small Business Relief.
What Happens If Businesses Miss the Deadline?
Late filing and late payment can lead to administrative penalties.
The FTA states that late submission of a Tax Return or delayed payment of Corporate Tax attracts a penalty of AED 500 per month, or part of a month, during the first 12 months, rising to AED 1,000 per month, or part of a month, from the 13th month onwards.
Separate penalties can also apply where businesses fail to maintain the required records or provide accurate information.
Exempt Persons Also Have Obligations
Certain persons that are exempt from Corporate Tax but are required to register must submit annual declarations within nine months from the end of their financial year.
They must also maintain records that allow the FTA to verify that they meet the conditions for exemption under the Corporate Tax Law.
September 30 Is the Key Date
For businesses whose 2025 financial year ended on December 31, the immediate priority is straightforward: complete the Corporate Tax return, settle any tax due, and ensure the supporting records are in order before September 30, 2026.
The FTA has made filing and payment available through EmaraTax, but businesses remain responsible for ensuring that the information submitted is accurate and properly supported.
With the deadline approaching, companies should review their Tax Period, confirm their filing obligations, and complete the process before the September 30 cutoff.
Registration, Tax Return filing, and payment of Corporate Tax due can be completed around the clock through the EmaraTax digital tax services platform in clear and simple steps.
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Source: Gulf News
