Small Business Relief eligible firms must file simplified corporate tax returns by September 30

The Federal Tax Authority (FTA) has emphasized that taxable persons eligible for Small Business Relief must continue to fulfill all obligations under the Corporate Tax Law, including registering for Corporate Tax, submitting simplified tax returns, and maintaining relevant records to support the accuracy of information in their returns.

The FTA called on taxable persons and exempt persons required to register to submit their Corporate Tax returns and pay any Corporate Tax due within nine months of the end of their tax period or financial year. Taxpayers whose financial year ended on December 31, 2025 must submit returns and settle any Corporate Tax due no later than September 30, 2026.

Eligible businesses must elect to apply Small Business Relief through their Corporate Tax returns. The relief treats an eligible resident person as having earned no taxable income if its revenue does not exceed AED 3 million for the relevant tax period and all previous tax periods. Eligibility does not remove the obligation to file a Corporate Tax return; instead, eligible businesses benefit from a simplified return with reduced information requirements.

The FTA stressed the importance of early preparation by gathering all required documents and ensuring timely payment to avoid late-submission penalties and other non-compliance sanctions. Corporate Tax registration, return submission, and payment are available 24/7 through the EmaraTax digital platform or via FTA-approved tax agents.