UAE businesses with a financial year ending on December 31, 2025, have less than a month to complete their Corporate Tax compliance for the year. The Federal Tax Authority (FTA) reminded taxable businesses that they must submit their tax returns and pay any Corporate Tax due by September 30, 2026.
The deadline applies to taxable persons whose tax period ended on December 31, 2025. Under UAE rules, Corporate Tax returns and any amount payable must generally be completed within nine months of the end of the relevant tax period.
The FTA advised businesses not to leave the process until the last minute. Companies are being encouraged to organise the necessary financial records and supporting documents in advance so that their returns can be filed correctly and payments made within the statutory deadline.
The September 30 deadline is also important for businesses that qualify for Small Business Relief. Being eligible for the relief does not remove the requirement to submit a tax return. Businesses claiming the relief must continue to meet their compliance obligations, including Corporate Tax registration, filing a simplified return and keeping records that support the information submitted to the FTA.
This means a business may still need to file its return even when the relief results in no Corporate Tax being payable. The FTA has previously highlighted this point to ensure smaller companies do not mistake tax relief for an exemption from filing requirements.
The documents required can vary depending on the nature and structure of a business. However, the FTA has identified several important records, including transaction details for the tax period, an asset register covering purchases and disposals, records of liabilities, and information on shares or ownership interests held at the end of the period.
Keeping these records is not simply an administrative formality. They may be needed by the FTA to verify revenue, taxable income, and eligibility for Small Business Relief. Businesses that fail to maintain required records can face administrative penalties under UAE tax legislation.
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Businesses can complete Corporate Tax registration, submit their returns and make payments through the EmaraTax digital platform, which is available around the clock. Taxable persons can also seek assistance from approved tax agents listed by the FTA.
For companies with a December 31, 2025 year-end, the message from the tax authority is straightforward: September 30 is the deadline, and both filing and payment obligations must be completed on time.