UAE Taxable Persons generally must file their Corporate Tax Return and pay Corporate Tax due no later than nine months from the end of the relevant Tax Period. The deadline follows the entity’s tax-period end; it is not one universal date for every UAE company.
Example for a 31 December year-end
The FTA has stated that a Taxable Person whose financial year ended on 31 December 2025 must file and pay by 30 September 2026. A business with a different financial year-end will generally have a different nine-month deadline. The FTA also notes that exempt persons required to register must submit annual declarations within nine months of the end of their financial year.
Plan the close before the deadline
- Confirm the registered Tax Period and year-end in EmaraTax.
- Close ledgers and reconcile bank, VAT, payroll and intercompany balances.
- Prepare the taxable-income reconciliation and gather supporting records.
- Allow time for review, corrections and payment processing; do not rely on a last-day submission.
Small Business Relief does not mean ignoring the deadline: the FTA has said eligible persons must file the required simplified return within the prescribed timeframe. Always check current FTA notices and the deadline displayed for your account.
See the FTA September 2026 notice and its Corporate Tax guidance.
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