Dubai Corporate Tax Filing Deadline 2026: FTA Rules

Who Must File a Corporate Tax Return in 2026

Any mainland or free zone company that is a taxable person under UAE corporate tax rules must submit an annual return. This covers most limited liability companies, branches of foreign companies, and qualifying free zone entities that have not elected for 0% tax treatment. The return covers the financial year ending on or before 31 December 2025.

Official 2026 Filing Deadline

The Federal Tax Authority (FTA) sets the deadline at nine months after the end of the financial year. For companies whose year ends 31 December 2025, the return and any tax due must be submitted no later than 30 September 2026. Free zone companies that qualify for the 0% rate still file, even if the calculated tax is zero.

How to Submit the Return

Prepare the return through the EmaraTax portal. You need the company's Emirates ID, FTA tax registration number, audited financial statements, and the tax computation schedule. Upload supporting documents, review the auto-calculated tax liability, then submit and pay in one step. The portal accepts payments by bank transfer or card.

Penalties for Late or Missing Returns

Missing the 30 September 2026 deadline triggers an administrative penalty of AED 10,000 for the first late return. A second late return within 24 months rises to AED 20,000. If tax is also unpaid, an additional 5% penalty applies on the outstanding amount after one month, increasing by 1% each month up to a 300% cap. The FTA issues notices through the portal and by email.

Common Filing Mistakes to Avoid

• Using the wrong financial year-end date on the return.
• Forgetting to attach the audited financial statements when required.
• Omitting adjustments for exempt income or qualifying free zone income.
• Paying the tax after the return is submitted instead of in the same transaction.

Record-Keeping Requirements

Keep all accounting records, invoices, and tax computations for at least seven years. The FTA can request these documents during an audit even after the return is accepted. Free zone companies must also retain evidence supporting their qualifying income election.

Next Steps for Expats Running UAE Companies

Confirm your company has an active EmaraTax account and that your tax agent or finance team has calendar reminders set for 30 September 2026. Review the latest FTA guide on corporate tax returns before you start. If your year-end differs from 31 December, calculate the exact nine-month deadline immediately.

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Tovi knows current 2026 UAE rules, fees, and processes. Ask anything — visas, banking, housing, schools. Ask Tovi free →