The Federal Tax Authority has reminded UAE businesses that corporate tax returns and payments must be submitted no later than 30 September 2026 for those whose financial year ended on December 31, 2025. The nine-month filing window applies to all taxable persons, including those eligible for Small Business Relief.
Exempt persons required to register face the same deadline for filing their annual declarations, and the FTA urged both groups to begin preparing documents early rather than approaching the cut-off.
Filing, registration, and payment are all available through the EmaraTax platform, which the FTA said operates around the clock. Businesses that need support can also work with approved tax agents listed on the FTA’s website.
Small Business Relief applicants are not exempt from compliance obligations. They must register for corporate tax, file simplified returns, and retain documents that support the figures they submit.
The FTA said records must cover transactions during the tax period, an asset register with details of any purchases or disposals, liabilities, and ownership interests held at year-end. These records allow the authority to verify revenue, taxable income, and eligibility for the relief.
The FTA noted that required documentation may vary by business type, but the core categories apply broadly. Failure to maintain records in line with the Tax Procedures Law and Corporate Tax Law will result in administrative penalties. Exempt persons are equally required to keep records that allow the FTA to verify their exemption status.
The authority directed businesses to review the Corporate Tax Law, its implementing decisions, and supporting guides on the FTA website.
