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 ended on December 31, 2025, must submit their tax returns and settle any corporate tax due by September 30, 2026, Emirates 24|7 reported citing WAM. Under UAE tax regulations, taxable entities, including those eligible for small business relief, are required to submit returns and settle dues within nine months of the end of their tax period.

Corporate tax registration, filing of returns, and payments can be carried out 24 hours a day through the Emirates Tax digital services platform. Taxable persons have the option to complete the submission directly online or employ authorised corporate tax agents registered on the FTA's website. Additionally, exempt persons who are required to register must file their annual returns within nine months following the end of their financial year.

The authority underlined the necessity of retaining all records and documentation supporting the accuracy of submitted return data. These records allow the FTA to verify taxable revenue, income figures, and eligibility for small business relief. Exempt entities must also keep records demonstrating compliance with corporate tax exemption criteria.

The FTA cautioned that failure to preserve the mandated documents, records, and related information specified under the Corporate Tax Law and the Tax Procedures Law will lead to the imposition of administrative fines.