Corporate tax returns due by 30 September 2026 for year-end 2025 filers

The Federal Tax Authority has set 30 September 2026 as the deadline 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. Registration, Tax Return filing, and payment can be completed through the EmaraTax digital tax services platform. Taxable Persons can file directly or seek assistance from approved Tax Agents. The FTA requires filing and payment within nine months from the end of each Taxable Person's Tax Period. Maintaining all relevant documents that support the accuracy of information in Tax Returns is essential for verification of Revenue, Taxable Income, and eligibility for Small Business Relief. Failure to maintain required records will result in administrative penalties. Exempt Persons required to register must also submit annual declarations within nine months from the end of their financial year.