Federal Tax Authority Calls on All Persons subject to Corporate Tax to File Their Tax Returns and Pay the Corporate Tax Due Within the Specified Timeframes to Avoid Late-Payment Penalties

• Taxable Persons subject to Corporate Tax whose financial year ended on 31 December 2025 are required to file their Tax Returns and pay the Corporate Tax due before the end of September 2026
• Those eligible for small business relief are required to file simplified Tax Returns within the statutory timeframe

Abu Dhabi, 2 September 2026: The Federal Tax Authority (FTA) calls on Taxable Persons to file their Tax Returns and pay the Corporate Tax due within a period not exceeding nine months from the end of each Person's Tax Period, and on Exempt Persons required to register to file their annual declarations to the FTA within a period not exceeding nine months from the end of their financial year.

Emphasising the importance of early preparation, the FTA urged Taxable Persons to prepare the documents required for filing Tax Returns and paying the Corporate Tax due, noting that this is a fundamental legal obligation that must be fulfilled to ensure compliance with the tax legislation. Exempt Persons required to register were also urged to prepare the documents required for filing their annual declarations within the applicable statutory timeframe.

The FTA emphasised that all Taxable Persons, including those eligible for Small Business Relief, whose financial year ended on 31 December 2025 must file their Tax Returns and pay the Corporate Tax due no later than 30 September 2026. The FTA confirmed that registration, Tax Return filing, and payment of Corporate Tax due are available around the clock through the EmaraTax digital tax services platform, using clear and simple steps. Taxable Persons can file their Tax Returns directly through the platform or seek assistance from approved Tax Agents listed on the FTA's website.

Taxable Persons eligible for Small Business Relief must fulfil their compliance obligations under the Corporate Tax Law in each Tax Period. These obligations include registering for Corporate Tax, filing simplified Tax Returns, and maintaining all relevant documents supporting the accuracy of the information provided in their Tax Returns or any other documents required to be submitted. These records enable the FTA to verify Revenue, Taxable Income, and eligibility for Small Business Relief for Corporate Tax purposes

The FTA explained that the records and documents that must be maintained and submitted with a Tax Return may vary depending on the nature of the Taxable Person's business. However, there are essential documents that must be maintained, including, but not limited to, a record of the Taxable Person's transactions during the Tax Period, an asset register including details of any purchases or disposals of assets, a record of the Taxable Person's liabilities, and a record of shares or ownership interests held at the end of the Tax Period.

Failure to maintain the required records and any other information specified under the Tax Procedures Law and the Corporate Tax Law will result in administrative penalties in accordance with the relevant tax legislation. Persons exempt from Corporate Tax are also required to maintain records that enable the FTA to verify their exemption status in accordance with the Corporate Tax Law.

The FTA highlighted the importance of relevant Persons reviewing the Corporate Tax Law, its implementing decisions, and the related guides available through the FTA's w