FTA reminds taxable persons: corporate tax due by 30 September 2026

Taxable persons with a financial year ending 31 December 2025 must file returns and pay corporate tax via EmaraTax before month-end.

27 September 2026

The Federal Tax Authority reminded taxable persons whose financial year ended on 31 December 2025 to file corporate tax returns and pay any tax due no later than 30 September 2026. The statutory window is nine months from the end of each tax period, and filing and payment are available on EmaraTax. Persons eligible for Small Business Relief must still file simplified returns within the same deadline.

• The Federal Tax Authority said taxable persons whose financial year ended on 31 December 2025 must file corporate tax returns and pay tax due by 30 September 2026.
• The FTA said the statutory window is nine months from the end of each taxable person’s tax period.
• The FTA said registration, filing and payment are available around the clock on EmaraTax, directly or through approved tax agents.
• The FTA said persons eligible for Small Business Relief must still submit simplified returns by 30 September 2026 and keep supporting records.
• The FTA said exempt persons required to register must file annual declarations within nine months of their financial year-end, and late filing attracts administrative penalties.

The Federal Tax Authority is reminding taxable persons whose financial year ended on 31 December 2025 to file their corporate tax returns and pay any tax due no later than 30 September 2026, according to the Authority’s official media notice.

FTA said the statutory window is nine months from the end of each taxable person’s tax period. Registration, filing and payment are available around the clock on the EmaraTax platform, either directly or through approved tax agents listed on the Authority’s website.

Persons eligible for Small Business Relief remain obliged to file; the Authority said they must submit simplified returns within the same deadline and keep records supporting revenue, taxable income and relief eligibility.

FTA also urged exempt persons required to register to file their annual declarations within nine months of their financial year-end, warning that late filing and related non-compliance attract administrative penalties under UAE tax legislation.