The Federal Tax Authority has set 30 September 2026 as the deadline for filing corporate tax returns and paying corporate income tax liability for the financial year ended 31 December 2025. This marks the first major compliance deadline under the UAE's corporate tax framework, which applies to entities with taxable income above the AED 375,000 threshold. Entities must prepare complete documentation, calculate liability accurately, and remit payment by the deadline to avoid penalties.
Who should read this
Any UAE entity with taxable income above AED 375,000 must immediately establish a corporate tax compliance calendar and engage advisors to prepare FY 2025 returns.
Directly affected
Key facts
- Filing and payment deadline: 30 September 2026 for FY 2025 corporate tax
- Applies to entities with taxable income exceeding AED 375,000
- Return must include complete financial and tax documentation
- Late filing and payment may trigger administrative penalties under FTA rules
- This is the first compliance cycle under the UAE's corporate income tax regime (effective 1 January 2023)
What this means for you
All in-scope entities must file a complete corporate tax return with the FTA and settle any tax liability by 30 September 2026. The return must contain detailed financial statements, adjustments, and calculations supporting the declared taxable income. Entities should reconcile their accounting records with tax positions immediately, engage tax counsel to review return preparation, and establish payment arrangements well before the deadline to avoid cash-flow disruptions and potential penalties.
Directly affected: All UAE entities (including free zone establishments) with taxable income exceeding AED 375,000; multinational enterprises with UAE operations; holding companies; financial institutions; real estate and commercial enterprises
Compliance deadline: 30 September 2026
Action items
- Audit and reconcile FY 2025 financial statements against tax records to identify adjustments and permanent differences
- Engage UAE tax counsel to review transfer pricing, financing structures, and allowable deductions before return preparation
- Prepare and gather supporting documentation (invoices, contracts, depreciation schedules, intercompany agreements) required to substantiate the return
- Calculate estimated corporate tax liability and establish internal approval workflows for return sign-off
- Set payment remittance procedures and confirm bank details with FTA to ensure timely settlement by 30 September 2026
Litigation impact
Failure to meet the 30 September 2026 deadline may expose entities to FTA assessments, penalties, and interest charges, which can be contested through objection and appeal procedures. Accurate and timely filing protects entities against subsequent tax disputes and audit challenges by demonstrating good-faith compliance.
Source
Federal Tax Authority — News
https://tax.gov.ae/en/media.centre/news/pr.2809.aspx
Original-source date: — · Captured: 2026-09-28T10:28Z
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This update is generated from a public regulator publication and reviewed under the firm's automated editorial quality gate. General information only — it does not constitute legal advice. For advice on a specific matter, please contact us. Last updated: 28 September 2026.