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The Federal Tax Authority has clarified that taxable persons eligible for small business relief must still meet all obligations under the Corporate Tax Law, including registration, submission of simplified returns and maintenance of supporting records. According to the FTA, these requirements allow the authority to verify revenue, taxable income and eligibility for the relief in each tax period. The FTA updated its guidance to stress that early preparation for filing helps taxpayers avoid penalties while ensuring timely payment of any corporate tax due within nine months of the relevant financial year end. For businesses with a financial year ending on December 31, 2025, the deadline for submission and settlement stands at September 30, 2026.
FTA guidance published on its website states that the small business relief treats an eligible resident person as having no taxable income provided revenue does not exceed AED 3 million in the current tax period and all previous periods. The authority noted that businesses must actively elect the relief through their corporate tax return, which takes a simplified form reducing the volume of information required. Eligibility for the relief does not remove the need to file a return or supply evidence when requested by the FTA, whose published materials confirm the measure remains available for tax periods ending on or before December 31, 2026.
The authority emphasised that required records vary by business activity but must include core details such as transaction logs during the tax period, asset acquisitions and disposals, liabilities and ownership interests held at period end. These documents support the accuracy of returns and enable verification of small business relief qualification. The FTA advised all taxable and exempt persons required to register to gather necessary documentation promptly to comply efficiently with filing deadlines.
According to the FTA, corporate tax registration, return submission and payment services operate around the clock via the EmaraTax digital platform, which delivers a straightforward process for users. Taxpayers may file directly or engage approved tax agents whose information appears on the authority’s website. Abdulaziz Mohammed Al Mulla, director general of the FTA, affirmed the authority’s commitment to enhancing services in line with international best practices while supporting the business community in meeting obligations under the Corporate Tax Law with accuracy and efficiency.
The FTA further directed interested parties to consult the full Corporate Tax Law, its implementing decisions and associated guidance published on the official website. This step ensures businesses understand both the simplified return process for relief claimants and the broader compliance framework. The authority’s materials indicate that such measures help maintain the integrity of the self-assessment system introduced under UAE corporate tax rules.
