Applies to all taxable persons with a tax period ended 31 December 2025, as published by the Federal Tax Authority on 26 September 2026.
What changed
The Federal Tax Authority has confirmed that 30 September 2026 is the deadline for taxable persons with a tax period ended 31 December 2025 to file their Corporate Tax return and pay any tax due. This is not a new rule — it follows the standing nine-month filing window — but the FTA is actively reminding businesses because this is the first major corporate tax filing wave for calendar-year companies.
The reminder covers taxable persons generally, including those who have elected Small Business Relief and exempt persons who are still required to register.
Who is affected
Any taxable person, including free zone persons, whose financial year ended 31 December 2025. This includes companies claiming Small Business Relief, which still carries a filing obligation even though tax payable may be nil.
It matters most for businesses that registered late, have incomplete records, or have not yet engaged a tax agent — today is effectively the last working day to act.
What businesses should do
- Confirm your EmaraTax registration status and tax period end date before assuming today is your deadline.
- File the return and pay any tax due today via EmaraTax, or through a registered Tax Agent.
- If claiming Small Business Relief, keep the revenue and eligibility records the FTA can request.
- If you cannot complete the computation today, file what you can and contact a Tax Agent immediately rather than letting the deadline pass silently.
- Keep the EmaraTax submission confirmation as evidence of on-time filing.
30 September 2026, for tax periods ended 31 December 2025. Filing and payment are both due by this date.
Business implications
Missing this deadline exposes a business to administrative penalties for late filing and, separately, late payment of any tax due. The FTA has also stated that supporting documentation for revenue, taxable income, and Small Business Relief eligibility must be retained — a business that files without being able to evidence its position on request remains exposed even after submission.
A practical example
A Dubai mainland trading company with a 31 December year end and modest profit has been meaning to file all month. With the deadline landing today, the practical choice is between filing now with the numbers it has, engaging a Tax Agent same-day to finalise the return, or accepting a late-filing penalty while it sorts out its records — the first two options are materially cheaper than the third.
The Federal Tax Authority has confirmed that 30 September 2026 is the deadline for taxable persons with a tax period ended 31 December 2025 to file their Corporate Tax return and pay any tax due. This is not a new rule — it follows the standing nine-month filing window — but the FTA is actively reminding businesses because this is the first major corporate tax filing wave for calendar-year companies.
The reminder covers taxable persons generally, including those who have elected Small Business Relief and exempt persons who are still required to register.
Any taxable person, including free zone persons, whose financial year ended 31 December 2025. This includes companies claiming Small Business Relief, which still carries a filing obligation even though tax payable may be nil.
It matters most for businesses that registered late, have incomplete records, or have not yet engaged a tax agent — today is effectively the last working day to act.
Questions this raises
What happens if I file after 30 September 2026?
Late filing and late payment both carry administrative penalties. File as soon as possible even if you have missed the date — the exposure grows the longer it is left.
Do I still need to file if I qualify for Small Business Relief?
Yes. The election reduces the tax position, not the filing obligation, and eligibility records still need to be retained.
Can I file through a Tax Agent instead of EmaraTax myself?
Yes, an FTA-approved Tax Agent can file and pay on your behalf, and is often the fastest route if your own filing is not ready today.
Does this deadline apply to every UAE company?
It applies specifically to taxable persons whose tax period ended 31 December 2025. A company with a different financial year end has a different nine-month deadline.
Official sources
A news article is a lead, not a source. These are the issuing authorities’ own publications:
- Federal Tax Authority — FTA: 30 September 2026 is the deadline for filing Tax Returns and paying Corporate Tax
- Federal Tax Authority
This update is general information about UAE regulation as at the date shown. It is not tax, legal or accounting advice, and it does not take account of your circumstances. Regulations change and guidance is issued over time. Confirm your position with a qualified adviser, or contact Aizaa, before acting. Aizaa Management Consultancy is an independent consultancy and is not a government authority.
Published 30 September 2026. Last reviewed and updated 30 September 2026. This update is re-verified at least quarterly. If you believe anything here is out of date, tell us and we will publish a dated correction rather than editing silently.