UAE FTA: Sept 30, 2026 Deadline to File and Pay 2025 Corporate Tax Returns via Emirates Tax Platform

The Federal Tax Authority has stressed the need for all persons subject to corporate tax whose tax period ended on December 31, 2025, to submit their tax returns and pay any corporate tax due by September 30, 2026.

The Authority explained that corporate tax registration, tax return filing, and corporate tax payments can be completed around the clock through the Emirates Tax digital services platform by following clear and simple steps. Persons subject to corporate tax can file their tax returns directly through the platform or use authorised corporate tax agents listed on the Authority’s website.

The Authority noted that persons subject to corporate tax, including those eligible for small business relief, are required to file their tax returns and pay any corporate tax due within nine months of the end of their tax period. This ensures compliance with tax legislation and helps avoid penalties for late filing or other forms of non-compliance. Exempt persons who are required to register must also submit their annual returns within nine months of the end of their financial year.

The Federal Tax Authority (FTA) emphasised the importance of retaining all relevant documents and records that support the accuracy of the information provided in corporate tax returns and any other required documents. These records enable the FTA to verify taxable revenue and income, as well as eligibility for small business relief for corporate tax purposes.

The Authority explained that failure by a person subject to corporate tax to maintain the required documents, records and other information specified under the Tax Procedures Law and the Corporate Tax Law will result in the application of the relevant administrative fines. Persons exempt from corporate tax must also maintain records that enable the Authority to verify that they meet the exemption conditions set out in the Corporate Tax Law.