UAE Sets September 30 Deadline for Corporate Tax Returns and Payments

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.