UAE Federal Tax Authority Requires Small Business Relief Recipients to File Corporate Tax Returns

The United Arab Emirates Federal Tax Authority (FTA) has reminded businesses that qualify for Small Business Relief under the UAE corporate tax regime to continue meeting all tax obligations. Eligible firms must register, file a simplified corporate tax return for each tax period, and retain supporting documentation that proves their eligibility. The relief does not exempt firms from filing; it merely reduces the amount of information required, treating qualifying entities as having zero taxable income provided their revenue does not exceed AED 3 million.

The FTA set a filing deadline of 30 September 2026 for companies whose financial year ends on 31 December 2025. Returns and any tax due must be submitted within nine months of the period’s end. Abdulaziz Mohammed Al Mulla, Director General of the FTA, emphasized early preparation to avoid penalties and to ensure compliance with international best practices.