UAE Sets September 30 Deadline for 2025 Corporate Tax Filings and Payments

The UAE Federal Tax Authority (FTA) has stated that all persons subject to corporate tax whose tax period concluded on December 31, 2025, are required to submit their corporate tax returns and settle any outstanding corporate tax due by September 30, 2026, according to a report by WAM published by Emirates 24|7.

Under UAE tax legislation, taxable persons—including businesses eligible for small business relief—must file returns and pay tax within nine months following the end of their tax period. Exempt entities that are required to register must also submit their annual declarations within the same nine-month timeframe after their financial year-end.

The FTA noted that registration, return filing, and payments can be processed 24/7 through the Emirates Tax (EmaraTax) digital platform. Taxpayers can file directly through the system or engage authorised corporate tax agents listed on the authority's official portal.

The authority also highlighted the mandatory retention of all documents and records substantiating the figures reported in returns. These records enable the FTA to verify taxable revenue, income, and relief eligibility, with the authority warning that failure to maintain required documentation under the Corporate Tax Law and Tax Procedures Law will trigger administrative fines.