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The Federal Tax Authority has emphasised the need for all taxable persons subject to corporate tax whose taxable period ended on December 31, 2025 to submit their returns and settle any corporate tax due no later than September 30, 2026. In a statement released through the Emirates News Agency, the FTA noted that registration, filing and payment can be completed around the clock via the EmaraTax digital platform in straightforward steps. Taxable persons may handle the process directly or appoint one of the approved tax agents for corporate tax listed on the authority’s website.
This timeline corresponds with the statutory nine-month window following the end of each tax period, the FTA explained, ensuring efficient adherence to tax rules. The requirement covers entities eligible for small business relief, which mandates simplified returns, along with exempt persons who must submit annual declarations within the same period from their financial year-end. Such measures help maintain compliance while minimising risks of administrative penalties.
Accurate record-keeping remains essential, according to the authority, as all supporting documents must substantiate the details provided in tax returns or related submissions. These records also allow verification that exempt persons continue to meet the necessary conditions under corporate tax legislation. The FTA has consistently stressed this obligation since the regime’s introduction to promote transparency across the business community.
UAE corporate tax applies at 9 percent on taxable profits exceeding AED 375,000, with a zero percent rate on the first AED 375,000, as detailed in Federal Decree-Law No. 47 of 2022. Qualifying free zone businesses may access a zero percent rate on qualifying income when specific criteria are fulfilled, according to Ministry of Finance publications. The framework, effective for financial years beginning on or after June 1, 2023, aligns the country with global standards while preserving its appeal for international investment.
Businesses approaching the deadline have been encouraged to compile required financial information early to prevent disruptions on the EmaraTax platform. Late filing incurs an initial penalty of AED 500 for the first month, followed by AED 1,000 for each subsequent month up to a maximum of AED 12,000, an FTA assessment found, in addition to interest on any unpaid tax. Approved agents can help streamline preparation and reduce the likelihood of compliance shortfalls.
Recent FTA decisions, including updated exemption procedures that became effective on September 15, 2026, have further clarified application processes for eligible entities. These refinements build on earlier guidance that waived certain late-registration penalties for those completing returns by the September 30 cutoff. The authority continues to direct taxable persons toward its official resources for the latest implementing decisions and legislative texts.
