UAE Corporate Tax Deadline: What Businesses Need to Complete Before 30 September 2026

The UAE Federal Tax Authority has reminded businesses of the upcoming Corporate Tax filing deadline. Companies whose financial year ended on 31 December 2025 must submit their Corporate Tax return and pay any Corporate Tax due no later than 30 September 2026.

This requirement applies to registered Corporate Tax taxable persons and to certain exempt persons that are required to file an annual tax return. Returns and payments are submitted through the EmaraTax platform.

Businesses that intend to claim Small Business Relief should pay particular attention to the filing requirements. Eligibility for the relief does not remove the obligation to register for Corporate Tax, submit a simplified tax return within the required deadline or retain documents supporting the information declared. Eligible businesses must elect for the relief in their Corporate Tax return for each relevant tax period.

Late filing, inaccurate calculations or missing supporting documentation may create unnecessary compliance risks and potentially result in financial consequences. Businesses should therefore begin their preparation well before the deadline by reviewing their EmaraTax registration, reconciling accounting records, calculating their taxable income, assessing available reliefs and preparing the required documentation.

MBN supports businesses across the UAE with Corporate Tax compliance at every stage — from reviewing tax registration status and maintaining accounting records to calculating tax liabilities, preparing tax returns and assisting with submission through EmaraTax.

Do not leave your Corporate Tax preparation until the final days of September. Early review of your financial records can help reduce risk and ensure a smooth filing process.


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