UAE corporate tax deadline: who must file and pay by 30 September 2026

UAE businesses whose financial year ended on 31 December 2025 generally have until 30 September 2026 to file their Corporate Tax return and pay any Corporate Tax due. The Federal Tax Authority has urged businesses not to leave filing or payment until the final day, warning that late returns and late payments can lead to administrative penalties.

The deadline is particularly important for international founders, SME owners and company directors who operate UAE businesses on a calendar-year financial period. Businesses that qualify for Small Business Relief still have to file; the relief does not remove the return requirement.

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Who has the 30 September 2026 deadline?

The FTA states that Taxable Persons whose financial year ended on 31 December 2025 must submit their Corporate Tax Returns and pay the Corporate Tax due no later than the end of September 2026.

UAE Corporate Tax returns and payments are generally due within nine months from the end of the relevant Tax Period. That is why a business using a calendar-year financial year ending on 31 December 2025 reaches its deadline on 30 September 2026.

Exempt Persons that are required to register for Corporate Tax also have filing obligations. The FTA says they must submit their annual declarations within nine months from the end of their financial year.

Does Small Business Relief mean you do not have to file?

No. The FTA has specifically reminded businesses eligible for Small Business Relief that they must still submit the required simplified Corporate Tax Return within the statutory deadline.

Small Business Relief can treat an eligible resident person as having no taxable income for the relevant Tax Period, but the business still has compliance duties. The FTA’s current guidance says the relief is available, subject to the rules, where revenue is no more than AED 3 million in the current and all previous relevant Tax Periods.

Qualifying Free Zone Persons and members of multinational groups above the specified consolidated revenue threshold cannot elect for Small Business Relief.

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What happens if a return or payment is late?

FTA guidance states that late submission of a Corporate Tax Return or a delay in paying Corporate Tax due can result in an administrative penalty of AED 500 for each month, or part of a month, during the first 12 months. From the thirteenth month onwards, the stated penalty increases to AED 1,000 for each month, or part of a month.

Those penalties should not be confused with the separate AED 10,000 late Corporate Tax registration penalty. The UAE has operated a waiver initiative for certain late-registration cases where the required first return or annual declaration is submitted within the special seven-month period set by the initiative.

If you are unsure which penalty or waiver rules apply to your business, use the FTA’s official guidance or seek advice from an approved tax agent rather than assuming a waiver covers a late return or late payment.

How do you file and pay UAE Corporate Tax?

The FTA says registration, return filing and payment are available through the EmaraTax digital platform. Businesses can file directly or use an authorised representative such as a registered tax agent or legal representative.

Before filing, businesses should make sure their accounting records, revenue figures, deductible expenses, relief claims and supporting documents are complete. The FTA also requires relevant records to be retained for the prescribed period, so the figures in the return should be supported by documentation.

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Why the FTA says not to wait until 30 September

The FTA has repeatedly warned businesses to file and pay before the last moment. Bank transfers and other payment methods may take time to reach the authority, and a payment is not necessarily treated as on time merely because the transfer was initiated before the deadline.

For a business facing the 30 September deadline, the practical approach is to complete the return, confirm the amount due and arrange payment early enough for it to be received on time.

What should international founders check now?

If you own or manage a UAE company, first confirm the business’s financial year. A company with a different year-end may have a different filing date. Then check that the company is correctly registered, that the relevant Tax Period is shown in EmaraTax and that any relief being claimed is supported by the rules and records.

Founders operating more than one UAE entity, free-zone companies, businesses with cross-border transactions or companies connected to multinational groups may have more complex obligations and should avoid relying on a general deadline article as personalised tax advice.

Official UAE Corporate Tax sources

The Federal Tax Authority’s September 2026 reminder confirms the deadline for Taxable Persons with a 31 December 2025 financial year-end and the filing requirement for businesses using Small Business Relief.

The FTA’s Corporate Tax guidance sets out the current Small Business Relief conditions, while its compliance guidance explains late filing and payment penalties.

Last verified: 19 September 2026. This article provides general information, not individual tax advice. Featured image: Kate Trysh/Unsplash.