UAE Federal Tax Authority sets corporate tax deadline for 2025 returns

The Federal Tax Authority (FTA) has issued a reminder for all taxable persons subject to corporate tax in the United Arab Emirates. For those whose taxable period ended on December 31, 2025, tax returns must be filed and payments completed no later than September 30, 2026.

Taxable persons, including those eligible for Small Business Relief, must file within nine months of the end of their taxable period to ensure compliance and avoid penalties. Exempt persons are also required to submit annual declarations within nine months of their financial year-end.

All processes, including registration and filing, can be managed through the EmaraTax digital platform. The FTA emphasized that businesses must maintain all relevant documentation to support the accuracy of their returns, as these records are necessary to verify revenue, taxable income, and eligibility for relief. Failure to maintain required records under the Tax Procedures Law and Corporate Tax Law will result in administrative penalties.