Last Updated: 23 September 2026
For businesses in the UAE, the Corporate Tax filing deadline is approaching quickly.
If your business’s financial year ends on 31 December 2025, the Federal Tax Authority (FTA) requires you to submit your Corporate Tax Return and pay any Corporate Tax due no later than 30 September 2026.
The deadline applies to taxable persons, including businesses that may be eligible for Small Business Relief. The FTA has also reminded businesses to prepare their documents and complete their filing within the statutory timeframe.
If your business has not completed its UAE Corporate Tax filing yet, now is the time to check your records, calculate your taxable income and prepare your return.
What Is the UAE Corporate Tax Filing Deadline 2026?
For a taxable person whose Tax Period ended on 31 December 2025, the Corporate Tax Return and any Corporate Tax due must be submitted and paid by:
The FTA generally requires a Corporate Tax Return and payment of Corporate Tax due within nine months from the end of the relevant Tax Period.
Example
Suppose a UAE company has a financial year running from:
1 January 2025 to 31 December 2025
Its Tax Period ends on 31 December 2025.
Nine months after the end of that Tax Period is:
Therefore, the company must complete its Corporate Tax filing and pay any Corporate Tax due by that date.
Important: The deadline is not automatically 30 September for every UAE business. The applicable deadline depends on the company’s Tax Period.
Corporate Tax compliance depends on the taxpayer’s circumstances and status under UAE Corporate Tax legislation.
Taxable persons generally need to:
- Register for Corporate Tax where required
- Maintain appropriate accounting and supporting records
- Determine their Taxable Income
- Prepare their Corporate Tax Return
- Submit the return through EmaraTax
- Pay Corporate Tax due within the applicable deadline
The FTA also states that certain Exempt Persons that are required to register have annual declaration obligations within the applicable statutory timeframe.
Because the rules can differ depending on the legal structure, Tax Period, income and other circumstances, businesses should determine their specific filing obligations rather than assuming that every company follows the same deadline.
The 30 September deadline is particularly relevant if your company’s financial year ended on 31 December 2025.
This includes many UAE businesses operating on a calendar-year basis.
The exact filing deadline should always be determined based on the company’s actual Tax Period and applicable Corporate Tax requirements.
A Corporate Tax Return is the return submitted to the Federal Tax Authority containing information required to determine a taxpayer’s Corporate Tax position for the relevant Tax Period.
The FTA describes Corporate Tax filing as a self-assessment process. The return is completed and submitted electronically through the EmaraTax platform.
This means businesses should not simply look at their bank balance or total sales and assume that figure is their taxable income.
Accounting information may need to be reviewed and relevant Corporate Tax adjustments considered before the final Taxable Income is determined.
What Documents Should You Prepare Before Corporate Tax Filing?
Preparing your documents early can make the filing process considerably easier.
Depending on your business and circumstances, you may need information such as:
1. Trade Licence
Keep your current trade licence and relevant business registration information available.
2. Corporate Tax Registration Information
Your Corporate Tax registration details should be available when preparing the return.
3. Financial Statements
Your accounting records and financial statements are important for determining the starting point for the Corporate Tax calculation.