11/09/2026
19 days. That's how long UAE businesses with a 31 December 2025 year-end have left to file their Corporate Tax return AND pay the tax due.
The deadline is 30 September 2026, and it isn't routinely extended.
Before you log in to EmaraTax, run through these 4 checks:
1οΈβ£ File and pay. They are two separate obligations with the same deadline. Late filing penalties start at AED 500 a month, and late payment attracts 14% a year, charged monthly.
2οΈβ£ Revenue of AED 3M or less? Small Business Relief was recently extended to tax periods ending on or before 31 December 2029, but it only applies if you elect it in your return. Your revenue must also have stayed within AED 3M in every previous tax period.
3οΈβ£ Zero tax doesn't mean zero filing. Businesses claiming Small Business Relief, and Qualifying Free Zone Persons, still have to submit a return.
4οΈβ£ Review your adjustments. Only 50% of client entertainment is deductible, and fines and penalties aren't deductible at all.
Pro tip: don't leave it to 29 September. EmaraTax can slow down in the final days, and bank transfers need time to clear.
Need a hand getting your return filed on time? The TaxBox team can help π https://zurl.co/hg3XY