If your company was registered in 2024-2025, you have 50 days left to file your corporate tax return and pay. Here’s what you need to know, and why you shouldn’t leave it until the last day.
Who exactly needs to file by September 30?
The deadline depends on when your company’s first tax period started. Companies whose financial year ended December 31, 2025 fall under the September 30, 2026 deadline, this is the most common situation among UAE SMEs that use the calendar year as their financial year. If you’re not sure what your financial year is and when exactly your deadline falls, that’s the first thing to check.
What happens if you miss it?
The FTA applies penalties for late filing and for late payment separately:
- Late filing penalty — a fixed amount that increases with each month of delay
- Late payment penalty — charged separately if there’s tax due on the return
So even if the tax due is zero. For example, if your company qualifies for Small Business Relief, you still need to file the return. Otherwise, the late filing penalty will apply regardless.
What should you prepare in advance?
Don’t leave document collection until the last week. Here’s the minimum you’ll need:
- Financial statements for the tax period
- Status details — mainland or free zone, and if free zone, confirmation you meet QFZP criteria
- Information on related parties and intra-group transactions, if any
- Calculation of taxable income with adjustments — depreciation, exempt income, etc.
- Check on eligibility for Small Business Relief, if your revenue is below the threshold
Are there any nuances for free zone companies?
Yes. If your company is registered in a free zone and claims the 0% rate as a Qualifying Free Zone Person, by September 30 it’s important not just to file, but to make sure your entire income structure supports QFZP compliance. Failing even one criterion means your entire profit gets taxed at the standard 9% rate — retroactively.
What if you don’t know how to file?
Registration, tax calculation, and filing are processes where a mistake costs real money in penalties. If you have questions about your specific case taxes, QFZP status, Small Business Relief, or just want a second look at your numbers — book a free 15-minute consultation with Aizhan Uzakova: +971509174775.
