- 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) has instructed all taxable persons whose tax period ended on December 31, 2025, to file their corporate tax returns and settle due corporate taxes no later than September 30, 2026.
According to the FTA, registration, tax return filing, and corporate tax payments can be carried out through the EmaraTax digital tax services platform. Taxable persons may file directly through the system or engage authorised corporate tax agents registered on the FTA's website.
The authority highlighted that taxable persons, including entities eligible for Small Business Relief, must file returns and settle obligations within nine months following the end of their financial year. In addition, exempt persons that are required to register must also submit their annual declarations within the same nine-month period.
The FTA stated that businesses are required to maintain all supporting records verifying revenue, taxable income, and eligibility for tax relief. Failure to file returns on time, settle tax liabilities, or maintain necessary records will lead to administrative penalties under UAE tax legislation.
Sources
- Khaleej Times · 2026-09-26
