For UAE businesses with a financial year ending 31 December 2025, the Corporate Tax return and any tax due must be filed and paid by 30 September 2026 through the Federal Tax Authority’s EmaraTax portal.
The general rule is simple: Corporate Tax returns must be filed within nine months from the end of the relevant tax period. Importantly, businesses are still required to file even if no Corporate Tax is payable.
Key Corporate Tax Deadlines
| Financial Year-End | Tax Period | Filing & Payment Deadline |
|---|
| 31 December 2025 | 1 Jan – 31 Dec 2025 | 30 September 2026 |
| 31 March 2026 | 1 Apr 2025 – 31 Mar 2026 | 31 December 2026 |
| 30 June 2026 | 1 Jul 2025 – 30 Jun 2026 | 31 March 2027 |
| 30 September 2026 | 1 Oct 2025 – 30 Sep 2026 | 30 June 2027 |
The filing and payment deadlines fall on the same date. Businesses should therefore ensure that their return is completed and any outstanding Corporate Tax is settled within the applicable deadline.
Do You Need to File if No Tax Is Due?
Yes. Filing a Corporate Tax return and paying Corporate Tax are separate obligations.
The UAE Corporate Tax rate is generally 0% on taxable income up to AED 375,000 and 9% on taxable income above that threshold. Even where a business has no tax payable, it may still be required to submit its return.
This includes businesses that:
Have taxable income within the 0% threshold
Incurred a loss during the tax period
Elect for Small Business Relief
Qualify as a Qualifying Free Zone Person and benefit from a 0% rate on qualifying income
For loss-making businesses, filing is also important because eligible tax losses may be carried forward and used against future taxable income, subject to the applicable Corporate Tax rules.
What Should You Prepare?
Before starting your Corporate Tax return, make sure the following are ready:
Finalised financial statements for the relevant tax period
Corporate Tax Registration Number (TRN) and EmaraTax access
Accounting profit and applicable tax adjustments
Details of exempt income, disallowed expenses and relief elections
Transfer pricing and related-party information, where applicable
Supporting accounting and tax records
Corporate Tax records generally need to be retained for seven years following the end of the relevant tax period.
Filing Your Corporate Tax Return
Businesses can submit their return through the FTA’s EmaraTax portal. The process involves selecting the relevant tax period, entering financial information, applying applicable adjustments and reliefs, reviewing the calculated Corporate Tax liability, submitting the return, and paying any amount due.
Businesses should avoid waiting until the final days before the deadline, particularly where financial statements, tax adjustments or supporting documentation are still being finalised.
What Happens if You File Late?
Late filing can result in administrative penalties. The penalty for failing to submit a Corporate Tax return on time is generally:
AED 500 per month, or part of a month, for the first 12 months, increasing to AED 1,000 per month thereafter.
This means the penalty can accumulate quickly:
| Delay | Cumulative Late-Filing Penalty |
|---|
| 1 month | AED 500 |
| 6 months | AED 3,000 |
| 12 months | AED 6,000 |
| 13 months | AED 7,000 |
| 18 months | AED 12,000 |
These penalties can apply even where the business has zero Corporate Tax payable. Separate penalties may also arise where Corporate Tax due is not paid within the required timeframe.
September 30 Is Approaching
For businesses with a 31 December 2025 financial year-end, 30 September 2026 is the key Corporate Tax filing and payment deadline.
If your business has not yet finalised its accounts, reviewed its Corporate Tax adjustments or prepared its return, now is the time to act.
CBS can support businesses with Corporate Tax return preparation, filing, accounting review and ongoing UAE tax compliance, helping ensure that obligations are completed accurately and on time.
