The Federal Tax Authority has announced the deadline for taxable persons to file Corporate Tax returns and remit payment, with late filing triggering administrative penalties. Filers can submit through the EmaraTax platform directly or via approved tax agents.
The UAE’s tax authority, the Federal Tax Authority (FTA), in an announcement on 2 September 2026, has called on all taxable persons to file Corporate Tax returns and remit payment within nine months following the end of their tax period. Exempt persons required to register must submit annual declarations to the FTA within the same nine-month window from the close of their financial year.
The FTA emphasised that all Taxable Persons, including those eligible for Small Business Relief, whose financial year ended on 31 December 2025 must file their Tax Returns and pay the Corporate Tax due no later than 30 September 2026.
The FTA confirmed that registration, Tax Return filing, and payment of Corporate Tax due are available around the clock through the EmaraTax digital tax services platform, using clear and simple steps. Taxable Persons can file their Tax Returns directly through the platform or seek assistance from approved Tax Agents listed on the FTA’s website.
Taxable Persons eligible for Small Business Relief must fulfil their compliance obligations under the Corporate Tax Law in each Tax Period. These obligations include registering for Corporate Tax, filing simplified Tax Returns, and maintaining all relevant documents supporting the accuracy of the information provided in their Tax Returns or any other documents required to be submitted. These records enable the FTA to verify Revenue, Taxable Income, and eligibility for Small Business Relief for Corporate Tax purposes.
The FTA specified that while documentation requirements vary based on business type, certain records are mandatory for all taxable persons. These include a complete transaction log covering the entire tax period, an asset register detailing all acquisitions and disposals, a comprehensive liability record, and a schedule of shares or ownership interests held at the tax period’s end. These documents must be retained and submitted alongside the Tax Return filing.
The FTA stressed the importance of advance document preparation to meet the deadline, noting that timely filing constitutes a mandatory legal obligation under tax legislation. Both taxable and exempt registered persons are required to ensure full compliance with these statutory timeframes.
Failure to maintain the required records and any other information specified under the Tax Procedures Law and the Corporate Tax Law will result in administrative penalties in accordance with the relevant tax legislation. Persons exempt from Corporate Tax are also required to maintain records that enable the FTA to verify their exemption status in accordance with the Corporate Tax Law.
