UAE companies whose financial year ended on 31 December 2025 must file their corporate tax return and pay the tax due by 30 September 2026. The deadline is fixed, and the Federal Tax Authority does not grant extensions — so this is the moment to get the return moving.
Corporate tax has been in force in the UAE since 2023, yet for many businesses this is only the first or second filing cycle, and the same questions keep coming up: what is the rate, who is exempt, and what happens to a free zone company. Here are the essentials, based on the Federal Tax Authority (FTA) and the UAE Ministry of Finance.
Who files, and by when
The rule is uniform: the return is filed and the tax paid within nine months of the end of the financial year, as set out in Federal Decree-Law No. 47 of 2022. For companies on a calendar year ending 31 December 2025, those nine months run out on 30 September 2026. A different financial year shifts the deadline accordingly — a year ending 31 March 2026, for instance, must be filed by 31 December 2026.
Everyone registered for corporate tax files a return — even with no profit, and even when a relief applies. Filing the return and paying the tax are two separate steps behind one deadline: both have to be done by 30 September.
The rate: 0% and 9%
The model is simple. Taxable profit up to AED 375,000 is taxed at 0%, and everything above that threshold at 9%. This is the standard federal rate for most companies; for a worked explanation see our guide to UAE corporate tax at 9% on profit above AED 375,000. Large multinational groups fall under separate global minimum tax rules, but those rarely touch small and medium-sized businesses.
Small business relief — the final year
Companies with revenue up to AED 3 million can claim Small Business Relief: they are treated as having no taxable income and file on a simplified basis. The measure was introduced by Ministerial Decision No. 73 of 2023. The timing matters: the relief applies to tax periods ending on or before 31 December 2026. For a calendar-year company, this period is the last one in which it can be used.
If revenue exceeded AED 3 million in any period, the relief is lost. Who qualifies, and how it sits alongside the AED 375,000 threshold, is covered separately in who pays UAE corporate tax and who does not.
What about 0% in a free zone
Free zone companies can keep the 0% rate, but not automatically. The zero rate applies to a Qualifying Free Zone Person on its qualifying income only, and subject to genuine substance and reporting requirements; the rest is taxed at 9%. How to choose between a free zone and the mainland, and the tax difference between them, is set out in free zone or mainland.
Penalties for late filing
A late return costs AED 500 for each month of delay (Cabinet Decision No. 75 of 2023), and late payment of the tax carries a separate charge. The FTA will not extend the general deadline, so it is safer to build in time for EmaraTax access, data reconciliation and the calculation well ahead.
What to do before the deadline
A practical minimum for the coming weeks: confirm the company is registered for corporate tax and has EmaraTax access; close and reconcile the 2025 accounts; assess whether the business qualifies for small business relief or for free zone treatment; and calculate the tax and prepare the return without leaving it to September. The earlier the documents are in order, the lower the risk of a rushed mistake.
This material is for information only and is not tax advice. The rates, reliefs and filing procedure are set by Federal Decree-Law No. 47 of 2022 and by decisions of the UAE Cabinet and Ministry of Finance; verify current requirements against the Federal Tax Authority's official publications (tax.gov.ae).
