Taxable Persons with a December 31 year-end must submit their Corporate Tax returns and settle any tax due by September 30.
Abu Dhabi: Taxable Persons in the UAE whose financial year ended on December 31, 2025, must file their Corporate Tax Returns and pay any Corporate Tax due by September 30, 2026, the Federal Tax Authority (FTA) said.
The FTA urged Taxable Persons to prepare the documents required to file their Tax Returns and settle any Corporate Tax due well in advance, reminding businesses that these are legal obligations that must be completed within the prescribed timeframe.
Taxable Persons must file their Tax Returns and pay any Corporate Tax due within nine months of the end of each Tax Period.
Exempt Persons who are required to register must also submit their annual declarations to the FTA within nine months of the end of their financial year.
September 30 deadline
All Taxable Persons whose financial year ended on December 31, 2025, must file their Corporate Tax Returns and pay any Corporate Tax due by September 30, 2026.
The requirement also applies to Taxable Persons eligible for Small Business Relief, who must submit simplified Tax Returns within the statutory deadline.
Corporate Tax registration, Tax Return filing and payment of any Corporate Tax due can be completed around the clock through the EmaraTax digital tax services platform.
Taxable Persons can submit their Tax Returns directly through the EmaraTax platform or seek assistance from approved Tax Agents listed on the FTA’s website.
Small Business Relief obligations
Taxable Persons eligible for Small Business Relief must continue to meet their compliance obligations under the Corporate Tax Law during each Tax Period.
These obligations include registering for Corporate Tax, filing simplified Tax Returns and maintaining relevant records and documents to support the accuracy of information provided in their Tax Returns and any other required submissions.
Such records enable the FTA to verify a business’s Revenue, Taxable Income and eligibility for Small Business Relief for Corporate Tax purposes.
Records businesses must maintain
The specific records and documents businesses are required to maintain and submit with a Tax Return may vary depending on the nature and activities of the Taxable Person.
The FTA said essential records include details of transactions carried out during the Tax Period, an asset register covering the purchase and disposal of assets, records of liabilities and details of shares or ownership interests held at the end of the Tax Period.
Failure to maintain the required records or other information specified under the Tax Procedures Law and Corporate Tax Law may result in administrative penalties under the applicable tax legislation.
Persons exempt from Corporate Tax must also maintain sufficient records and documents to allow the FTA to verify their eligibility for exemption under the Corporate Tax Law.
