For businesses with a financial year ending on 31 December 2025, 30 September 2026 is the deadline to file the Corporate Tax return and settle any Corporate Tax due.

With the deadline approaching, now is the time to ensure your financial records, tax computations and supporting documentation are in order. The filing itself may be completed online, but preparing an accurate return requires time and proper review.

Here’s what UAE businesses should be checking now.

Why September 30 matters for UAE Corporate Tax Filing?

Under the UAE Corporate Tax regime, a Taxable Person generally has nine months from the end of its Tax Period to file its Corporate Tax return and pay any Corporate Tax due. 

For a business whose Tax Period ended on 31 December 2025, that deadline falls on 30 September 2026. 

This deadline does not apply universally to every UAE business. Entities with different Tax Periods will have different filing and payment deadlines. 

Step one: Confirm your Corporate Tax registration 

If your business has not yet registered for Corporate Tax, this needs immediate attention. 

Late Corporate Tax registration can result in an AED 10,000 administrative penalty, separate from any penalties relating to late filing or late payment. 

However, eligible taxpayers may currently benefit from the FTA’s penalty-waiver initiative, subject to specific conditions, including submitting their first Corporate Tax return within the prescribed period. 

Registration and filing are therefore two separate compliance requirements. Being registered does not automatically mean the return is ready to be filed. 

What “ready to file” actually means? 

Corporate Tax filing isn’t simply a matter of completing a form on EmaraTax. 

Before filing, businesses should have their underlying financial and tax position properly reviewed. 

1. Financial statements and accounting records 

Financial statements should be prepared using the applicable accounting standards and the company’s accounting records should be complete and reconciled. 

Audited financial statements are required where applicable, including for Qualifying Free Zone Persons and Taxable Persons whose revenue exceeds AED 50 million for the relevant Tax Period. 

If your accounts are still being finalized, this may be the real bottleneck, not the filing itself. 

2. Taxable income calculation 

The accounting profit is not necessarily the same as taxable income. 

The Corporate Tax computation may require adjustments for matters such as:

• Exempt income 

• Non-deductible or partially deductible expenditure 

• Interest limitation rules, where applicable 

• Related-party transactions 

• Tax losses 

• Transitional adjustments 

• Other adjustments prescribed under the Corporate Tax legislation 

The tax computation should be completed and reviewed before the return is submitted. 

3. Free Zone status

If the business operates from a UAE Free Zone, determine whether it qualifies as a Qualifying Free Zone Person (QFZP) and satisfies the applicable conditions for the 0% Corporate Tax rate on Qualifying Income. 

This requires more than simply holding a Free Zone license. 

The relevant conditions can include requirements relating to qualifying income, substance, transfer pricing, audited financial statements and the de minimis requirements, depending on the circumstances. 

4. Related-party transactions and transfer pricing

If the company has transactions with related parties or Connected Persons, these should be reviewed before filing. 

The applicable arm’s-length and transfer pricing requirements should be assessed, with appropriate documentation maintained where required. 

This can be particularly important for groups with management fees, royalties, intercompany loans, shared services or other cross-border transactions. 

5. Small Business Relief

If the business is considering Small Business Relief, confirm whether it meets the eligibility requirements for the relevant Tax Period and whether the election has been correctly made. 

The relief is subject to specific conditions and exclusions, so it should not be assumed to apply simply because the business is small. 

Filing through EmaraTax

Corporate Tax returns are filed electronically through the EmaraTax platform.

Once the accounts, tax computation and supporting information have been finalized, the filing itself is relatively straightforward.

But don’t confuse a straightforward filing process with a straightforward tax position.

Businesses should allow sufficient time to review the return before submission and avoid waiting until September 30 to deal with any unexpected issues.

Filing and payment are two separate actions

The Corporate Tax return and any Corporate Tax payable are generally due within the same nine-month period following the end of the Tax Period.

For a Tax Period ending on 31 December 2025, both are due by 30 September 2026.

Filing the return on time but failing to settle the tax due can still result in late-payment penalties.

The current late-payment penalty is calculated at 14% per annum, applied monthly to the unpaid amount in accordance with the applicable rules. 

What happens if you miss the deadline?

Missing the Corporate Tax filing deadline can create a separate penalty exposure from late payment. 

The late-filing penalty is:

• AED 500 per month, or part thereof, for the first 12 months

• AED 1,000 per month, or part thereof, from the 13th month onwards

• Late payment can result in additional penalties.

For businesses preparing for financing, investment, restructuring, due diligence or other corporate transactions, unresolved tax compliance issues can also create unnecessary complications.

What should you do before the deadline?

A practical sequence is: 

1. Confirm Corporate Tax registration 
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2. Close and reconcile accounting records 
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3. Finalize financial statements 
↓ 
4. Review QFZP / Small Business Relief eligibility, where applicable 
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5. Review related-party transactions and transfer pricing 
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6. Calculate taxable income and Corporate Tax liability 
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7. Review and submit the return through EmaraTax 
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8. Settle any Corporate Tax payable by the deadline 

The objective should be to complete the process before September 30, rather than treating September 30 as the date on which the process begins. 

How MS Can Help?

MS can support businesses through the compliance process, including: 

• Corporate Tax registration status review 

• Accounting and financial records review 

• Corporate Tax computation 

• Free Zone / QFZP assessment 

• Small Business Relief assessment 

• Related-party and transfer pricing review 

• Corporate Tax return preparation 

• EmaraTax filing 

• Corporate Tax payment and compliance support 

If your business has a 31 December 2025 Tax Period, September 30 is the date to work towards but the preparation should start well before it. 

Don’t wait for the deadline to become the starting point.