UAE Corporate Tax Filing Deadline: 30 September 2026 for Businesses with a 31 December 2025 Year-End
UAE Taxable Persons whose Tax Period ended on 31 December 2025 must file their Corporate Tax Return and pay any Corporate Tax due by 30 September 2026.
The 30 September 2026 Deadline at a Glance
| Affected person | Requirement | Deadline |
| Taxable Person with a 31 December 2025 year-end | File the Corporate Tax Return and pay any Corporate Tax due | 30 September 2026 |
| Eligible Small Business Relief claimant with the same year-end | File a simplified return and make the SBR election | 30 September 2026 |
| Exempt Person required to register, with a 31 December 2025 financial year-end | Submit the applicable annual declaration | 30 September 2026 |
The deadline is not universal for every UAE business. A business with a different year-end must calculate nine months from the end of its own Tax Period. For example, a Tax Period ending on 31 March 2026 would generally have a filing and payment deadline of 31 December 2026.
Who Must File by 30 September 2026?
The deadline generally applies to Taxable Persons whose Tax Period ended on 31 December 2025, including:
- UAE mainland companies;
- Free Zone Persons, including Qualifying Free Zone Persons;
- Tax Groups, for which the Parent Company files the return;
- Natural Persons whose Turnover from Businesses or Business Activities conducted in the UAE exceeded AED 1 million during 2025, excluding Wages, Personal Investment Income and Real Estate Investment Income; and
- Non-Resident Persons registered for Corporate Tax whose assigned Tax Period ended on 31 December 2025.
A business cannot assume it may skip filing because it made a loss, had no revenue, was inactive or has no Corporate Tax payable. A Free Zone company expecting a 0% rate must also file if it remains a Taxable Person.
If a business has ceased operations or entered liquidation, it should review its final return and Corporate Tax deregistration obligations rather than simply leaving its EmaraTax account unattended.
Small Business Relief Still Requires a Return
Small Business Relief is not an automatic filing exemption. Subject to other conditions and exclusions, it may be available to a Resident Person whose Revenue does not exceed AED 3 million in the relevant Tax Period and every previous Tax Period beginning on or after 1 June 2023. It now covers eligible Tax Periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026.
As confirmed in the FTA’s Small Business Relief filing reminder, an eligible claimant for the year ended 31 December 2025 must still:
- be registered for Corporate Tax;
- file the simplified return by 30 September 2026;
- make the SBR election in the return; and
- retain evidence supporting Revenue and eligibility.
Businesses close to the threshold should reconcile income, asset disposals and other Revenue before electing. See our UAE Small Business Relief 2029 guide.
Do Not Confuse the Normal Deadline with the Penalty-Waiver Deadline
The normal return deadline is nine months. A separate FTA initiative may waive the AED 10,000 late-registration penalty only if the first return—or applicable annual declaration—is submitted within seven months. For a first period ending on 31 December 2025, that condition ended on 31 July 2026. Filing by 30 September can satisfy the normal deadline but not the expired waiver condition. The FTA’s waiver announcement explains the distinction.
Corporate Tax Filing Readiness Checklist
Before submitting the return, confirm that:
- The Corporate Tax Registration Number and Tax Period shown in EmaraTax are correct.
- The trial balance, ledgers and financial statements are finalised.
- Bank accounts, receivables, payables, payroll and fixed assets are reconciled.
- Revenue agrees with supporting invoices and, where relevant, VAT filings; differences are explained.
- Non-deductible expenses, exempt income, depreciation, provisions and accruals have been reviewed.
- Related Party and Connected Person transactions have been assessed under the arm’s-length principle.
- Small Business Relief, Free Zone treatment, Tax Losses, foreign tax credits and other relevant elections or reliefs are supported.
- The return agrees with the final tax computation and has been appropriately reviewed and approved.
- Payment has been arranged early enough to reach the FTA by the deadline.
The FTA specifically identifies transaction records, assets and disposals, liabilities, and ownership interests among the records to maintain. Upload requirements vary; retain the complete file and submit what EmaraTax or the FTA requests.
Under Article 56 of the UAE Corporate Tax Law, relevant records and documents must generally be retained for seven years after the end of the Tax Period.
Penalties for Missing the Deadline
Under Cabinet Decision No. 75 of 2023, late filing can attract AED 500 for each month or part of a month for the first 12 months, increasing to AED 1,000 for each month or part of a month from the 13th month.
Late payment is a separate violation. An administrative penalty calculated at an annual rate of 14% applies monthly—or for part of a month—to unpaid Corporate Tax, starting from the day after the payment deadline. The rate is 14% per annum, not 14% per month.
Failure to maintain the required records can also result in an administrative penalty of AED 10,000, increasing to AED 20,000 for a repeated violation within 24 months.
What Businesses Should Do Now
Do not wait until the final week. Confirm EmaraTax access, close the 2025 accounts, complete the tax review and schedule submission and payment.
Complex positions—particularly Free Zone qualification, Related Party transactions, overseas activities, restructuring, Tax Groups or relief elections—should be reviewed by a qualified UAE Corporate Tax adviser before filing. The return must be submitted on time, but it must also be accurate and supported by evidence.
Need assistance before 30 September 2026? CorporateTaxRegistration.ae can review your filing status, records, and tax position and assist with Corporate Tax Return submission through EmaraTax.