GULF CONSULT Tax Team on October 18, 2026

UAE Corporate Tax: The 30 September Filing Deadline Has Passed. What Late Filers Should Do Now

Businesses with a 31 December 2025 year-end had to file and pay corporate tax by 30 September 2026. If you missed it, here is how to limit the damage.

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The Federal Tax Authority reminded taxable persons that returns for tax periods ending on 31 December 2025 had to be filed, and the tax paid, by 30 September 2026. For most UAE businesses this was the first full calendar-year return under the corporate tax regime.

The deadline has now passed. Penalties for late filing and late payment build up month by month, so the sooner a missing return is filed, the smaller the bill.

Who Was Due

Any taxable person whose tax period ended on 31 December 2025, which covers most mainland and free zone companies with a calendar financial year. The deadline applies to returns that show no tax payable too, including those claiming Small Business Relief or Qualifying Free Zone Person status.

If You Missed the Deadline

File as soon as possible through EmaraTax and pay any tax due. Do not wait to perfect every figure: a return filed now and corrected later usually costs less than one filed months late.

Finalise the financial statements the return is based on
File the return on EmaraTax and pay the tax due
Keep a record of why the filing was late, in case you ask the FTA to waive penalties
If a filed return contains an error, consider a voluntary disclosure

Planning for the Next Return

The next return follows the same nine-month rule. Closing the books, preparing the tax computation and confirming relief claims early in the year is the simplest way to avoid another late filing.

Frequently Asked Questions

When was the UAE corporate tax return due for 2025?

For tax periods ending on 31 December 2025, the return had to be filed and the tax paid by 30 September 2026, nine months after the period end.

Do I need to file if I owe no corporate tax?

Yes. Every taxable person must file a return by the deadline, including businesses that claim Small Business Relief or qualify for the 0% free zone rate.

Sources

This article is general information, not advice for your situation. Rules change; check the current position or speak to an advisor before acting.

Need help with this? See our Corporate Tax Services.

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