30 September 2026 is the Corporate Tax Return filing deadline for businesses whose financial year ended on 31 December 2025. Here is the rule behind the date, what it costs to miss it, and how to prepare.
The Federal Tax Authority (FTA) has reiterated that filing a Corporate Tax Return is a legal obligation, urging businesses to prepare the required documentation and settle any Corporate Tax due ahead of the deadline. For most UAE companies, that deadline is now close: 30 September 2026.
Who does the 30 September 2026 deadline apply to?
This deadline applies to every Taxable Person in the UAE whose financial year ended on 31 December 2025 — including businesses that have elected for Small Business Relief, which still must file a simplified return by the same date. Returns and payment are submitted through the FTA’s EmaraTax platform, available around the clock.
The rule behind the date: the 9-month filing window
Whatever your company’s financial year-end, the underlying rule is the same under UAE Corporate Tax Law: the return and any Corporate Tax due must be filed within nine months from the end of the relevant Tax Period. For a calendar-year business (year-end 31 December), that produces the familiar 30 September deadline. For a company with a different year-end — say, 31 March or 30 June — the same nine-month count applies from that date instead. Knowing this rule lets you calculate your own filing deadline well in advance, rather than waiting for a reminder.
What happens if you miss the deadline
Non-compliance triggers separate penalties for late filing and late payment, and the two run independently of each other.
| Type | Penalty |
|---|---|
| Late filing of the Corporate Tax Return | AED 500 per month (or part of a month) for the first 12 months |
| Late filing, beyond 12 months | AED 1,000 per month (or part of a month) thereafter |
| Late payment of Corporate Tax due | 14% per annum on the unpaid amount, assessed monthly from the day after the due date |
The two penalties compound independently. A return filed late and paid late accrues both the monthly filing penalty and the annualised late-payment charge — which is why the two are best avoided together, by filing and paying on time.
How to prepare before the deadline
- Finalise your financial statements and reconcile them against your accounting records.
- Review taxable income adjustments — exempt income, reliefs, and non-deductible expenses.
- Confirm related-party transactions and disclosures, and whether Transfer Pricing documentation is required.
- Check your Small Business Relief eligibility, if applicable, and the simplified return requirements that follow.
- File and pay through EmaraTax before 30 September 2026, allowing time to resolve any queries before the deadline.
How AZ Group supports clients through Corporate Tax compliance
AZ Group advises corporate clients across the UAE on Corporate Tax, VAT and audit matters at a standard equivalent to the Big Four. Our support around the Corporate Tax Return cycle typically includes:
Return Preparation & Filing
End-to-end preparation and submission of Corporate Tax Returns via EmaraTax.
Compliance Health Checks
Reviews that catch exposure before the FTA does — for clients filing for the first time or the fifth.
Adjustments & Reliefs
Assessment of tax adjustments, reliefs and deductible expense positions.
Transfer Pricing
Review, documentation and advisory for related-party transactions.
Related-Party Disclosures
Ensuring disclosure requirements are correctly identified and reported.
FTA Correspondence
Managing FTA queries and ongoing Corporate Tax compliance matters on your behalf.
Need support before 30 September?
Whether your return is nearly ready or you haven’t started, our Corporate Tax team can help you file accurately and on time.
Source: UAE Federal Tax Authority (FTA) guidance on Corporate Tax Return filing deadlines; Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses; Cabinet Decision No. 75 of 2023 on administrative penalties. This article is general information and does not constitute tax advice; please consult AZ Group on your specific circumstances.
