FTA calls for corporate tax returns and payment by 30 September.

What was announced

The Federal Tax Authority called on all taxable persons whose financial year ended on 31 December 2025 to file their corporate tax returns and pay the tax due no later than 30 September 2026. The Authority stated that the requirement includes those eligible for Small Business Relief. The Authority put filing and payment on the same date, with no separate settlement period.

The Authority said exempt persons who are required to register file their annual declarations in the same window.

The basis for the date

Federal Decree-Law 47 of 2022 sets the return at nine months from the end of the tax period under Article 53, and payment on the same period under Article 48. A financial year ending 31 December 2025 therefore falls due on 30 September 2026. Businesses with a different financial year end have a different deadline, calculated on the same nine-month basis.

Penalties

Under Cabinet Decision 75 of 2023, a late return carries AED 500 for each month or part of a month for the first twelve months, and AED 1,000 a month from the thirteenth. Unpaid tax carries a separate charge of 14 per cent a year, applied monthly to the outstanding amount. Late registration carries AED 10,000.

Small Business Relief and the AED 375,000 threshold

The Authority said separately, on 3 August, that businesses eligible for Small Business Relief must still register and file simplified returns within the legal deadline. Relief under Ministerial Decision 73 of 2023 is available to businesses with revenue of AED 3 million or less, and is elected on the return.

Income up to AED 375,000 is taxed at 0 per cent under Cabinet Decision 116 of 2022, and 9 per cent above it.

Registration

Registration is a separate requirement from filing, with its own timelines under FTA Decision 3 of 2024. The Authority’s waiver of the AED 10,000 late-registration penalty applies to a first tax period only, and requires the return for that period to be filed within seven months of its end.