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UAE Sets September 30 Deadline for Corporate Tax Returns and Payments

The UAE Federal Tax Authority announced that taxable persons whose tax period ended December 31, 2025, must submit returns and settle dues by September 30, 2026. Submissions and payments can be made online via the EmaraTax digital platform or through approved tax agents. Entities electing for Small Business Relief and required exempt persons must also adhere to the nine-month filing requirement to avoid administrative penalties.

Issuing authority
Federal Tax Authority
Jurisdiction
United Arab Emirates
Publication date
September 26, 2026
Effective date
September 30, 2026
Stage
Final rule
Official document
Tax Procedures Law
Official source
gulfnews.com
Photo: Gulf News

The UAE Federal Tax Authority (FTA) has stated that taxable persons whose tax period concluded on December 31, 2025, must submit their corporate tax returns and pay any associated tax liabilities no later than September 30, 2026.

According to the authority, registration, filing, and payment procedures are accessible around the clock through the EmaraTax digital platform or via authorized tax agents.

Taxable businesses, including those electing for Small Business Relief, are required to complete their filings within nine months of their financial year-end to prevent administrative non-compliance penalties. In addition, exempt persons that are legally required to register must also submit their annual declarations within the same nine-month timeframe.

The FTA also reminded taxpayers that maintaining complete records of business transactions, asset registers, and liabilities remains mandatory under the UAE Tax Procedures Law.

Sources

The UECN Brief

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