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The Federal Tax Authority issued a reminder in early August 2026 that all corporate tax registrants must file their returns within nine months of the end of their tax period. This deadline falls on September 30 2026 for entities with a financial year ending December 31 2025 according to the authority’s official release. Taxable persons including those claiming small business relief remain subject to full compliance requirements such as registration and record keeping the FTA emphasised. Failure to meet the deadline triggers administrative penalties that the authority has repeatedly warned against.
Those eligible for small business relief must still submit simplified corporate tax returns even though they may elect for zero taxable income on revenues of AED 3 million or less. The FTA confirmed that applicants need to maintain supporting records for at least seven years to allow verification of revenue taxable income and relief eligibility. Such documentation enables the authority to confirm compliance during any potential audits or reviews. The obligation applies uniformly across each tax period without exception.
Abdulaziz Al Mulla stated that the FTA continues to enhance its services in line with international best practices facilitating accurate and efficient tax compliance. He highlighted the value of early preparation which allows taxpayers to fulfil obligations without last minute pressure. The authority’s release stressed that timely filing prevents both late submission penalties and other non compliance sanctions that could affect business operations.
Cabinet Decision No. 75 of 2023 sets the late filing penalties at AED 500 for each month or part of a month in the first 12 months after the deadline. The amount rises to AED 1 000 per month or part thereof from the 13th month onward according to official tax procedure guidelines. Late payment of any tax due incurs additional interest calculated at 14 percent annually on the outstanding balance. These measures apply even when no tax is ultimately payable on the return itself.
The EmaraTax digital platform handles all corporate tax registrations returns and payments on a 24 7 basis the FTA reported. Previous authority figures placed the total number of corporate tax registrants above 680 000 by late 2025 reflecting broad uptake across the business community. Filers must also include related party transaction schedules and connected persons disclosures as part of the standard return process. The platform streamlines verification and reduces the need for physical submissions.
Small business relief remains available for qualifying entities following its extension through the end of 2029 under updated regulatory decisions. Businesses must explicitly elect the relief within the simplified return to treat their income as nil for corporate tax purposes the authority’s guidance indicates. The relief threshold focuses on revenue rather than profit providing flexibility for growing enterprises. Entities approaching the September 30 deadline should verify their eligibility and prepare all required documentation in advance.
