30 September 2026 is the deadline for filing the first full UAE Corporate Tax return and paying the tax due for FY 2025 for every taxable person on the calendar financial year. The Federal Tax Authority is reminding filers that returns and payments run 24/7 through EmaraTax and that Small Business Relief does not remove the obligation to file. Here is who must file, how to file step by step, and what happens if you miss the date.
What the FTA has flagged
The Federal Tax Authority (FTA) — the UAE's federal tax regulator — has issued a reminder to every taxable person about the approaching Corporate Tax deadline. The date is 30 September 2026. It applies to any taxable person whose tax period ended on 31 December 2025 — which covers the great majority of companies on the calendar financial year.
Under the federal Corporate Tax Law, a taxable person must file a return and settle the tax due "within a period not exceeding nine months from the end of the relevant Tax Period." For FY 2025 ending on 31 December 2025, that nine-month window closes on 30 September 2026. For most UAE companies this is the first full Corporate Tax return since the 9% regime on taxable income above AED 375,000 came into force. For background on the tax itself, who pays and how the rate is applied, see the base guide UAE corporate tax 9%: from what amount it applies.
Who must file by 30 September 2026
Every taxable person with a tax period ending 31 December 2025 must file and pay by 30 September 2026. That includes:
- UAE resident companies (legal persons registered in the country — free zone or mainland);
- foreign companies operating in the UAE through a permanent establishment;
- natural persons carrying on a business activity above the threshold set by Cabinet Decision;
- companies applying Small Business Relief — filing is required even where the tax due is nil.
Exempt Persons — for example certain government-related and non-profit entities — do not pay Corporate Tax but must submit an annual declaration within the same nine-month window from their financial year-end.
Small Business Relief does not remove the obligation to file
A common misunderstanding in this first full filing cycle is that Small Business Relief (SBR) removes the need to file at all. It does not. SBR allows a qualifying taxable person to be treated as having earned zero taxable income for a given tax period, subject to a revenue ceiling of AED 3,000,000 per tax period and timely registration. But the return for that tax period must still be filed, with the SBR election recorded in EmaraTax. If the filing deadline is missed, the same late-filing penalties apply as in any other case.
How to file through EmaraTax
EmaraTax (emaratax.gov.ae) is the FTA's single digital platform — registration, filing, payment, history and correspondence all in one account. Returns and payments are accepted 24/7, including at weekends and on public holidays, which matters this week.
Step by step:
- Confirm CT registration. The company must have a Corporate Tax Registration Number (CT TRN). If not, register first (also through EmaraTax). Failing to register is a separate infringement with its own penalty; we covered the one-off AED 10,000 administrative penalty for missing the CT registration deadline in AED 10,000 penalty for missing the UAE corporate tax registration deadline.
- Prepare FY 2025 financial statements. IFRS accounts (or IFRS for SMEs where applicable), tax adjustments and a taxable income calculation.
- Complete the CT return in EmaraTax. In Corporate Tax → Returns pick the tax period (FY 2025 ending 31 December 2025), fill in the return and, where relevant, record the SBR or other election.
- Pay the tax. EmaraTax supports direct payment; the amount must be credited by 30 September 2026 inclusive — the effective date is the date of settlement, not initiation.
- Use an approved Tax Agent if needed. Where accounts are complex or in-house capacity is thin, an approved Tax Agent from the official FTA list can file on the company's behalf. The taxable person remains responsible for accuracy and timeliness.
What happens if you miss the date
Corporate Tax administrative penalties are set by Cabinet Decision No. 75 of 2023. The ones that matter for this deadline:
- Late filing of the return: AED 500 per month for the first 12 months of delay, then AED 1,000 per month from the 13th month onwards.
- Late payment of tax: 14% per annum, applied on a monthly basis to the unpaid amount and added to the outstanding balance.
- Additional penalties apply — for incorrect returns, undisclosed adjustments and failure to keep required records — under separate items of the same Cabinet Decision.
Penalties are cumulative and accrue automatically. A missed deadline cannot be backdated: the only way to stop the amount growing is to file the return and pay the tax as soon as possible.
Short checklist before 30 September
- Confirm in EmaraTax that the Corporate Tax Registration Number and tax period status are correct.
- Close FY 2025 financial statements and tax adjustments; where needed, sign off with the accountant or tax agent.
- Check Small Business Relief eligibility (revenue up to AED 3 million per tax period, timely registration) and record the election on filing if applicable.
- File the return through EmaraTax and pay the tax so it is credited by 30 September 2026 inclusive.
- Keep the filing confirmation and payment records — they will be needed for any future FTA queries.
This article is for information only and is not tax or legal advice. The exact Corporate Tax calculation depends on the company's income and expense profile, applicable reliefs and tax period. Before filing, check the current FTA guidance (tax.gov.ae, EmaraTax) or work with an approved Tax Agent from the official list. For support with CT returns, Small Business Relief and tax structuring in the UAE — talk to the Garant team.
