The UAE Federal Tax Authority (FTA) has urged businesses subject to Corporate Tax to submit their tax returns and settle outstanding liabilities within the prescribed legal timeframe.
For businesses whose tax period ended on December 31, 2025, the deadline for filing the Corporate Tax return and paying the tax due is September 30, 2026. The deadline follows the UAE rule requiring taxable persons to file returns and settle Corporate Tax liabilities within nine months of the end of their respective tax periods.
The FTA recommended that taxpayers avoid filing at the last minute. Experts warned that last-minute payments may face processing delays. This applies to bank transfers or digital payments.
Businesses are encouraged to check their specific tax periods and deadlines by using the EmaraTax online service. Tax deadlines may vary based on the end of the financial year.
As per the UAE tax law, the agency emphasized that Corporate Tax is required from any taxable person, regardless of their income level. Late payment can create a separate financial exposure. This makes it important for companies to complete both the return and payment process before the applicable due date.
Companies approaching the September deadline should review their accounting records, reconcile financial statements, assess taxable income and ensure that supporting documents are in place before filing.
They should also check whether any applicable reliefs, exemptions or tax adjustments have been correctly considered. Filing early can give businesses time to resolve discrepancies and address technical or payment-related issues. With the September 30 deadline approaching, UAE businesses with a December 31, 2025 year-end should complete their Corporate Tax compliance process without delay.