FTA Reminds Small Businesses: Corporate Tax Returns Still Mandatory Under Small Business Relief

UAE, 19 August, 2026: The Federal Tax Authority (FTA) has reminded businesses eligible for Small Business Relief (SBR) that they must still register for Corporate Tax, submit their tax returns and maintain supporting records.

Eligible businesses must elect Small Business Relief when filing their Corporate Tax return. The relief does not exempt them from the obligation to file; instead, it allows eligible businesses to submit a simplified return.

For businesses with financial years ending 31 December 2025, the deadline to file the Corporate Tax return and pay any tax due is 30 September 2026.

Small Business Relief is available to eligible resident persons whose revenue does not exceed AED 3 million for the relevant tax period and all previous tax periods, subject to the applicable conditions.

The FTA also stressed the importance of maintaining records supporting revenue, taxable income, assets, liabilities and ownership interests, as these may be required to verify eligibility and compliance.

Corporate Tax registration, filing and payment services are available 24/7 through the EmaraTax platform. The FTA encouraged businesses to prepare early to avoid late-filing penalties and other compliance consequences.