UAE, 14 September, 2026: The UAE Federal Tax Authority (FTA) has reminded all persons subject to Corporate Tax of the requirement to file their Tax Returns and pay any Corporate Tax due within nine months from the end of their Tax Period.

For businesses whose financial year ended on 31 December 2025, the deadline to file the Corporate Tax Return and pay the Corporate Tax due is 30 September 2026.

The FTA has also clarified that eligibility for Small Business Relief does not remove Corporate Tax compliance obligations. Eligible businesses are required to:

• Register for Corporate Tax
• File the applicable Tax Return
• Maintain relevant supporting records and documents
• Retain evidence demonstrating eligibility for Small Business Relief

Businesses should maintain appropriate records, including transaction records, asset registers, liability records and details of shares or ownership interests, as applicable.

Failure to comply with record-keeping and filing requirements may result in administrative penalties under UAE tax legislation.

Corporate Tax registration, Tax Return filing and payment can be completed through the EmaraTax platform.