- Issuing authority
- Federal Tax Authority
- Jurisdiction
- United Arab Emirates
- Publication date
- September 26, 2026
- Effective date
- September 30, 2026
- Stage
- Final rule
- Official source
- news.google.com
The UAE Federal Tax Authority (FTA) reminded taxable persons subject to corporate tax whose tax period concluded on December 31, 2025, that they must submit their tax returns and pay any outstanding liabilities by September 30, 2026, Khaleej Times reported.
Under UAE tax legislation, taxable persons, including those eligible for Small Business Relief, are required to file returns and settle due taxes within nine months of the close of their financial year. Exempt entities subject to mandatory registration must also file annual declarations within the same nine-month timeframe.
The FTA stated that registration, tax return submissions, and payments can be executed round the clock through the EmaraTax digital services portal or handled through approved corporate tax agents listed on the authority's website.
The authority also cautioned that companies must preserve all relevant documents and financial records used to substantiate revenues, taxable income, and relief eligibility, warning that failure to maintain compliant records under the Tax Procedures Law and Corporate Tax Law will incur administrative penalties.
Sources
- Khaleej Times · 2026-09-26
- Gemini News Search — Policy & Legal Updates · 2026-09-27
- Gemini News Search — Policy & Legal Updates · 2026-09-28
- Gemini News Search — Policy & Legal Updates · 2026-09-29

