Federal Tax Authority Sets 30 September Deadline for Corporate Tax Returns

The FTA reminds businesses with taxable periods ending on 31 December 2025 to file returns and settle corporate tax obligations through the EmaraTax platform before the approaching deadline.

The Federal Tax Authority has emphasised the importance of timely compliance with corporate tax filing requirements, setting 30 September 2026 as the deadline for all Taxable Persons subject to Corporate Tax whose Taxable Period ended on 31 December 2025 to submit their Tax Returns and settle any Corporate Tax due.

The FTA underscores that businesses must complete their obligations within nine months of the end of their respective Tax Periods, a requirement designed to promote efficient adherence to tax legislation and mitigate the risk of penalties for late submission and other instances of non-compliance.

The Authority has streamlined the filing process through its EmaraTax digital tax services platform, which operates around the clock to provide convenient access to taxpayers. Businesses may complete registration, file Tax Returns and remit Corporate Tax payments directly via the platform in straightforward steps, or alternatively engage approved Tax Agents listed on the FTA’s website to handle these matters on their behalf.

The FTA has also clarified essential record-keeping obligations. Taxable Persons subject to Corporate Tax—including those eligible for Small Business Relief—must maintain comprehensive documentation supporting the accuracy of information contained in their Tax Returns and other required submissions. These records enable the FTA to verify Revenue, Taxable Income and eligibility determinations. Failure to retain such documentation as specified under the Tax Procedures Law and the Corporate Tax Law will result in the application of relevant administrative penalties.

Exempt Persons required to register must also observe the nine-month filing window for their annual declarations and maintain records permitting the FTA to verify their continued eligibility for exemption status under the Corporate Tax Law.

Source: WAM