UAE Corporate Tax Filing: What Businesses Should Check Before the Deadline

 



For many UAE businesses with a financial year ending 31 December 2025, the Corporate Tax filing and payment deadline is 30 September 2026. With the deadline approaching, a common challenge is getting the accounts and supporting documents ready for an accurate return. The Federal Tax Authority (FTA) generally requires Corporate Tax returns to be filed and tax due to be paid within nine months of the end of the tax period. Companies with a different financial year should check their own deadline.

Start with complete accounts

A Corporate Tax return should begin with the company’s financial records. Reconcile the bank statements, review sales and expenses, and identify transactions that still need an invoice, agreement or explanation. This is particularly relevant where owners have paid business expenses personally, transferred funds to the company, or made shareholder loans.

Resolving these items before filing gives the business a clearer view of its results and reduces last-minute questions about the figures in the return.

Check whether relief applies

Some smaller businesses may qualify for Small Business Relief. The FTA states that the revenue threshold is AED 3 million or less in the current and all previous tax periods, alongside other eligibility conditions. The relief requires an election for each relevant tax period; it should not be assumed solely because the business expects to have little or no tax to pay.

The FTA has also confirmed that eligible businesses must still submit a simplified Corporate Tax return within the prescribed deadline.

Review the details before submission

Before filing, a business should confirm that:

  • Its Corporate Tax registration and tax period are correct in EmaraTax;

  • Its income and expense figures agree with its final accounts;

  • Significant transactions have supporting documents;

  • Any relief or exemption claimed meets the applicable conditions; and

  • It has arranged payment of any Corporate Tax due by the deadline.

An inactive company should also check its filing obligations instead of assuming that a year with no transactions removes the need to file.

Make tax compliance part of the year-end process

Corporate Tax filing becomes easier when bookkeeping, document collection and tax review happen throughout the year. Keeping invoices and agreements organised helps the business prepare its return and respond to later requests for information. The FTA has specifically reminded taxpayers to maintain the records needed to support their Corporate Tax obligations.

Devenir Corporate Services supports UAE businesses with bookkeeping, Corporate Tax reviews and return preparation. If your financial year ended on 31 December 2025, now is the time to review your accounts and complete your filing ahead of 30 September 2026.

Contact info@devenircap.com or +971 56 295 4387 for assistance.

Comments

Post a Comment

Popular posts from this blog

Image
Dubai’s DFSA Reports 22% Growth in First Half of 2024 The Dubai Financial Services Authority (DFSA) has announced a robust 22% growth in its financial sector for the first half of 2024, underscoring the continued strength and dynamism of Dubai’s financial services industry. This impressive growth highlights the resilience and expansion of the Dubai International Financial Centre (DIFC), a global financial hub. The DFSA’s report reveals that this growth is driven by increased business activity, expansion of financial services, and enhanced regulatory frameworks that foster a competitive and innovative environment. The growth encompasses various sectors within the financial services industry, including banking, asset management, insurance, and fintech. The DFSA has seen a significant uptick in new firms and investments, reflecting confidence in Dubai’s financial ecosystem and its role as a gateway for international business. “The 22% growth is a testament to the strength and adaptability...
Read more
Image
  Dubai's current real estate market presents lucrative opportunities for investors, primarily due to a possible shortage of larger residential units. As Dubai enjoys economic stability and rapid population growth, the demand for spacious properties, such as three-bedroom apartments, townhouses, and villas, is on the rise. One clear sign of this trend is the significant increase in the number of schools in Dubai, growing from 17 to 220 since 2005. This surge indicates that more families are choosing to make Dubai their home, thereby increasing the need for larger residences. Recent data from the Knowledge and Human Development Authority (KHDA) show record high student enrollments in private schools, further emphasizing the demand for family-friendly properties. However, the supply of larger units may not be keeping up with this growing demand. Many new developments in Dubai continue to focus on smaller units, which are often seen as offering higher short-term returns on inves...
Read more
Image
                 UAE Capital Markets Forge Partnership with HKSE The Hong Kong Stock Exchange (HKSE) has officially recognized the Abu Dhabi Securities Exchange (ADX) and the Dubai Financial Market (DFM) as part of its list of recognized marketplaces. This strategic move opens new opportunities for UAE-based companies to pursue secondary listings on one of Asia's premier financial markets. This development follows the inclusion of the Saudi Exchange (Tadawul) in 2023, underscoring the growing financial connections between the Middle East and Asia. Saudi Arabia led the Gulf region in initial public offerings (IPOs) in the first half of 2024, raising over $2 billion from 19 offerings, accounting for approximately 60% of the region's total IPO proceeds. Andrew Tarbuck, partner and head of capital markets at Al Tamimi & Co, a Dubai-based law firm, believes this development provides UAE-listed companies with "cleare...
Read more