Corporate Tax Deadline 30 September 2026: What to Do If You're Not Ready

Who this deadline applies to

Any taxable person whose tax period ended on 31 December 2025 — which is most UAE companies — must submit the Corporate Tax return on EmaraTax and pay any tax due by 30 September 2026. For calendar-year businesses that started before 2024 this is the second return; for many businesses formed in 2024 or 2025 it is the first. Companies with a June year-end have until 31 March 2027, and other year-ends follow the same nine-month rule.

What has to be filed

• The Corporate Tax return itself, including the financial statement figures, tax adjustments and any elections (Small Business Relief, realisation basis, transfer pricing disclosures).
• Financial statements prepared under IFRS or IFRS for SMEs. The FTA does not require them to be uploaded for every business, but they must exist and support every figure on the return.
• Audited financial statements where revenue exceeds AED 50 million or the entity claims Qualifying Free Zone Person status.
• The transfer pricing disclosure form where related-party transactions exceed the thresholds.
• Payment of any tax due — the deadline is for payment as well as filing.

What lateness costs

Late filing also forfeits the late-registration penalty waiver for businesses that registered after their deadline, since the waiver depends on filing the first return within seven months.

If your books are not ready

1. Do not skip the return. A return based on reconstructed accounts, filed on time, is far better than a late return. Errors can be corrected later by voluntary disclosure with a much smaller penalty.
2. Reconstruct from bank statements. Bank statements, VAT returns already filed, and sales and purchase invoices are enough to build a defensible set of accounts for most SMEs within two to three weeks.
3. Reconcile to VAT. The FTA compares Corporate Tax revenue with the VAT returns it already holds. Unexplained differences invite queries.
4. Check Small Business Relief. If revenue was AED 3 million or below in 2025 and every earlier period, electing the relief removes the tax computation entirely for that year — but weigh it against losing loss carry-forward.
5. Provide for the tax. 9% of taxable income above AED 375,000. Arrange the payment through GIBAN a few days early; it must clear by the deadline.

Ten-point pre-filing checklist

1. Registration details on EmaraTax are current (address, signatory, financial year).
2. Bank accounts fully reconciled to 31 December 2025.
3. Revenue agrees to VAT returns, or differences are explained.
4. Fixed assets and depreciation recorded; disposals accounted for.
5. Related-party transactions and owner payments listed and at arm's length.
6. Non-deductible items identified: fines, entertainment above the 50% limit, dividends, personal expenses.
7. Exempt income identified: qualifying dividends and participation gains.
8. Interest deduction limitation considered where net interest exceeds AED 12 million.
9. Elections decided: Small Business Relief, realisation basis for unrealised gains.
10. Working papers filed so every figure can be traced if the FTA asks.

Frequently asked questions

This guide is general information based on UAE law and FTA guidance as at the update date, not professional advice. Rules change; confirm your position with a Chartered Accountant before acting.