FTA has reminded eligible businesses benefiting from small business relief that they must continue to meet Corporate Tax compliance requirements, including registration, filing returns and maintaining supporting records.
The UAE Federal Tax Authority (FTA), in a notice on 3 August 2026, has reminded taxable persons eligible for small business relief that they must submit simplified corporate tax returns within prescribed legal deadlines.
FTA has emphasised that taxable persons eligible for small business Relief must continue to fulfil their obligations under the Corporate Tax Law for each tax period.
The Authority stated that these obligations include registering for Corporate Tax, submitting simplified tax returns, and maintaining relevant records to support the accuracy of information provided in tax returns or other required documents. These records enable the FTA to verify Revenue, Taxable Income and eligibility for Small Business Relief for Corporate Tax purposes.
The FTA called on Taxable Persons, as well as exempt persons required to register, to submit their Corporate Tax returns (or annual declarations) and pay any Corporate Tax due within nine months from the end of their respective tax period or financial year, where applicable.
Corporate tax filing deadline for 2025 financial year
The FTA confirmed that taxpayers whose financial year ended on 31 December 2025 must submit their Corporate Tax returns and settle any Corporate Tax due no later than 30 September 2026.
The Authority clarified that eligible businesses must elect to apply Small Business Relief through their Corporate Tax returns. It further noted that eligibility for the relief does not remove the requirement to file a Corporate Tax return.
Businesses that elect to apply the relief benefit from a simplified tax return, which reduces the amount of information required to be submitted.
Small Business Relief eligibility requirements
The FTA explained that Small Business Relief treats an eligible resident person as having earned no taxable income for Corporate Tax purposes where its Revenue does not exceed AED 3 million for the relevant tax period and all previous tax periods.
To demonstrate eligibility for the relief, an eligible Taxable Person must provide evidence to the FTA confirming that its Revenue has not exceeded the Small Business Relief threshold throughout the relevant tax periods.
The Authority stressed that taxpayers should prepare early by gathering all documents required to complete Corporate Tax returns (or annual declarations) and ensuring that any Corporate Tax due is paid on time.
According to the FTA, early preparation helps taxpayers meet their legal obligations efficiently and avoid late-submission penalties and other non-compliance sanctions.
FTA highlights digital filing services
HE Abdulaziz Mohammed Al Mulla, Director General of the FTA, affirmed the Authority’s commitment to continuously enhancing its services in accordance with international best practices, providing comprehensive support to the business community, and facilitating compliance with tax legislation, including the Corporate Tax Law and its implementing procedures, with accuracy, efficiency, and ease.
He added that Corporate Tax registration, tax return submission, and payment of Corporate Tax due are available 24 hours a day, seven days a week through the EmaraTax digital tax services platform, which provides a clear, simple, and seamless filing process.
Taxable Persons may submit their returns directly through the platform or seek assistance from FTA-approved tax agents, whose details are available on the Authority’s website.
Record-keeping requirements
The FTA noted that records and supporting documents required to be retained and submitted in connection with a Corporate Tax return may vary depending on the nature of a taxpayer’s business activities.
However, certain core records should be maintained, including records of transactions during the tax period, records of assets including details of acquisitions and disposals, records of liabilities, and records of shares or ownership interests held at the end of the tax period.
The Authority stressed the importance of reviewing the Corporate Tax Law, relevant implementing decisions, and guidance issued under the Law, which are available on the Federal Tax Authority’s website.
