UAE Corporate Tax Filing: 30 September 2026 Deadline Guide

Businesses with a financial year ending on 31 December 2025 generally need to file their UAE Corporate Tax Return and pay any Corporate Tax due by 30 September 2026. The return is submitted through the Federal Tax Authority’s (FTA) EmaraTax platform and is based on the business’s tax assessment, financial records and supporting information. Other financial year-ends have different deadlines, so every business should confirm its own Tax Period in EmaraTax.

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When is a UAE Corporate Tax return due?

The FTA states that a Tax Return and any Corporate Tax payable must be submitted and paid no later than nine months after the end of the relevant Tax Period. For example, a Taxable Person whose fiscal year ended on 31 December 2025 must file the return and pay the Corporate Tax due on or before 30 September 2026. This is not a universal deadline: the exact date depends on the Tax Period registered for your business.

Do not wait until September: businesses should finalise their accounts, reconcile records and identify tax adjustments early enough to allow time for review and payment.

Use our UAE Corporate Tax filing documents checklist to organise the accounting records and supporting information needed for preparation.

Who needs to take action?

Taxable Persons registered for UAE Corporate Tax generally need to submit a Tax Return for each Tax Period. Registered Exempt Persons may have an annual declaration requirement. Your registration status and tax position should be reviewed before the filing deadline.

Corporate Tax return filing checklist

• Confirm your Tax Period: Check the period shown in EmaraTax and note the filing and payment deadline.
• Finalise your financial records: Prepare complete accounting records and financial statements for the relevant period.
• Keep your business details current: Have your trade licence, business activity details and Corporate Tax registration information available.
• Prepare the tax calculation: Reconcile the accounting result and identify the adjustments, reliefs or other tax items that apply to your business.
• Prepare supporting evidence: Retain invoices, contracts, schedules and other records that support the figures in the return.
• Arrange payment: Make sure any Corporate Tax due can be paid by the deadline after the return is submitted.

A practical filing workflow

1. Review the tax period and deadline in EmaraTax.
2. Reconcile your bookkeeping and finalise the records for the period.
3. Prepare the Corporate Tax computation and supporting schedules.
4. Complete and submit the return through EmaraTax.
5. Pay any Corporate Tax due within the required deadline.
6. Keep your tax and financial records safely after filing. The FTA has stated that Corporate Tax records should generally be retained for seven years.

Common filing mistakes to avoid

• Leaving the return and payment until the last day.
• Using incomplete bookkeeping or unreconciled bank records.
• Not checking the tax period registered in EmaraTax.
• Submitting a figure without keeping evidence and working papers to support it.
• Assuming that a registration or exemption status removes all filing obligations.

Frequently asked questions

Who has a 30 September 2026 Corporate Tax filing deadline?

A Taxable Person with a fiscal year ending on 31 December 2025 generally has a filing and payment deadline of 30 September 2026. Confirm the Tax Period shown in EmaraTax because a different financial year-end results in a different deadline.

Is payment due on the same date as the Corporate Tax Return?

Generally, any Corporate Tax payable is due within the same nine-month period following the end of the relevant Tax Period.

What should a business prepare before filing?

Businesses should prepare final accounting records, financial statements, tax adjustment schedules, supporting documents and the information required to complete the return accurately.

Are you filing as a natural person? Read our UAE Corporate Tax filing guide for natural persons for the AED 1 million business-turnover threshold, excluded income, filing deadline and records required.

Need help with your Corporate Tax return?

Business Catalyst provides support for Corporate Tax compliance, return preparation and filing readiness for UAE businesses. Speak with our Corporate Tax consultants to discuss your filing requirements.

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Official references: FTA Corporate Tax Return guidance and FTA filing and record-keeping guidance.

Disclaimer: This article is general information only and is not tax, legal or financial advice. Requirements can differ by business and may change. Please obtain advice for your circumstances.