FTA: 30 September 2026 is the deadline for filing Tax Returns and paying Corporate Tax for the financial year ended 31 December 2025

Abu Dhabi, 26 September 2026: The Federal Tax Authority (FTA) emphasised the need for all Taxable Persons subject to Corporate Tax whose Taxable Period ended on 31 December 2025 to file their Tax Returns and pay the Corporate Tax due no later than 30 September 2026.

Registration, Tax Return filing, and payment of Corporate Tax due can be completed around the clock through the EmaraTax digital tax services platform in clear and simple steps. Taxable Persons subject to Corporate Tax can file their Tax Returns directly through the platform or seek assistance from approved Tax Agents for Corporate Tax purposes, listed on the FTA’s website.

The Authority noted that Taxable Persons subject to Corporate Tax (including those eligible for Small Business Relief) are required to file their Tax Returns and pay the Corporate Tax due to the FTA within a period not exceeding nine months from the end of each Taxable Person’s Tax Period, to ensure efficient compliance with tax legislation and avoid penalties for late submission and other instances of tax non-compliance. Similarly, Exempt Persons required to register must also submit their annual declarations within a period not exceeding nine months from the end of their financial year.

The FTA clarified that maintaining all relevant documents that support the accuracy of information provided in Tax Returns or other required submissions is essential. These records enable the FTA to verify Revenue, Taxable Income, and eligibility for Small Business Relief for Corporate Tax purposes.

Failure by a Taxable Person subject to Corporate Tax to maintain the required records and all other information specified under the Tax Procedures Law and the Corporate Tax Law will result in the application of the relevant administrative penalties. Exempt Persons are also required to maintain records that enable the FTA to verify that they meet the conditions for exemption in accordance with the Corporate Tax Law.