UAE Corporate Tax Filing Deadline Approaches for 31 December 2025 Year-End Businesses

Corporate Tax return and payment deadline

The UAE Federal Tax Authority has reminded Taxable Persons that Corporate Tax returns must be filed, and any Corporate Tax due must be paid, within nine months from the end of the relevant Tax Period.

For businesses whose financial year ended on 31 December 2025, the applicable filing and payment deadline is 30 September 2026. 

Businesses should ensure that their accounting records, tax adjustments and Corporate Tax calculations are completed in sufficient time to allow the return to be reviewed and submitted before the deadline.

Taxable Persons eligible for Small Business Relief are not exempt from the filing requirement. The FTA has confirmed that eligible businesses must submit the applicable simplified Corporate Tax return within the prescribed statutory timeframe. 

NUR Advisory Note

Companies approaching the September deadline should verify that their Corporate Tax registration, financial records and return preparation are complete. Filing the return and settling any Corporate Tax liability after the applicable deadline may result in penalties.