• Sep 22, 26
• dawnuser
• Corporate Tax
• 0 comment

Businesses in the UAE whose financial year ended on 31 December 2025 have until 30 September 2026 to file their Corporate Tax return and pay any tax due. The Federal Tax Authority (FTA) reminded taxpayers of the deadline in early September, and with only days remaining, the window for preparing a return properly is closing.

Here is what the deadline covers, who it applies to, and what to prioritise if your return is not yet filed.

Who must file by 30 September

• Taxable Persons with a 31 December 2025 year-end must file the return and settle the tax within nine months of the end of the tax period.
• Businesses eligible for Small Business Relief must still file. The relief is claimed by electing it in the return; eligibility does not remove the filing obligation.
• Exempt Persons that are required to register must submit their annual declaration within the same nine-month window.

Small Business Relief treats an eligible resident person as having no taxable income where revenue does not exceed AED 3 million in the relevant tax period and in all previous tax periods. Ministerial Decision No. 131 of 2026 has extended the relief to tax periods ending on or before 31 December 2029. Exceeding the AED 3 million threshold in any period permanently ends eligibility for later periods.

Filing and payment are both due

30 September is a filing deadline and a payment deadline. Submitting the return on time but paying late still triggers penalties, and bank transfers to the FTA can take time to process. Plan to pay several working days before the deadline.

Penalties for missing the deadline

• Late filing: AED 500 for each month or part of a month for the first twelve months, rising to AED 1,000 per month from the thirteenth month.
• Late payment: a monthly penalty charged at an annual rate of 14% on the unpaid tax.
• Record-keeping failures: separate administrative penalties apply where the required records are not maintained.

Records the FTA expects you to keep

The FTA has highlighted the core records every taxpayer must maintain to support its return, including:

• a record of transactions during the tax period
• an asset register showing purchases and disposals
• a record of liabilities
• a record of shares or ownership interests held at the end of the tax period

Corporate Tax records must be retained for seven years after the end of the tax period. Exempt persons must also keep records that allow the FTA to verify their exempt status.

A final-week checklist

1. Finalise the financial statements. The return is built from them. Where an audit is required, for example revenue above AED 50 million or Qualifying Free Zone Person status, the audited figures should be the starting point.
2. Prepare the tax computation. Adjust accounting profit for non-deductible expenses, exempt income and any available reliefs.
3. Check elections and disclosures. Confirm Small Business Relief, transitional or group elections, and whether a transfer pricing disclosure form is required.
4. Free zone companies: confirm qualifying and non-qualifying income and the de minimis threshold before claiming the 0% rate.
5. Log in to EmaraTax early. Resolve access or authorised signatory issues now, not on 30 September.
6. Pay early using the payment reference generated for your return.

What if you cannot get it right in time?

An accurate return filed on time is always the priority. If errors are identified after filing, the FTA allows corrections, and a voluntary disclosure made before any FTA audit typically carries lower penalties than an error the FTA finds itself. Missing the deadline entirely, by contrast, starts monthly penalties immediately.

How Dawn Consultancy can help

Our tax team prepares and files Corporate Tax returns on EmaraTax, working from reconciled books and, where required, audited financial statements. See our Corporate Tax return filing and UAE Corporate Tax services, or Qualifying Free Zone Person guidance for free zone companies.

If your return is not yet filed, speak to us today. Call +971 55 441 1036, email info@dawnconsultancy.com or contact us.

Source: Federal Tax Authority announcement of 2 September 2026, as reported by Khaleej Times and Gulf News. Official guidance is available from the Federal Tax Authority.

This article is for general information and reflects announcements available at the date of publication. It is not tax or legal advice. Confirm the position for your business before acting.