The Federal Tax Authority (FTA) has called on companies across the UAE to complete their Corporate Tax filing and settle any dues for the first financial period by 30 September 2025. The Authority emphasised that every taxable entity, regardless of profit or activity, must comply within the deadline.
Urgent call for compliance
The FTA highlighted that businesses should not delay finalising financial records and submitting their Corporate Tax return through the EmaraTax platform. Even companies that recorded no income are still required to submit a return.
Missing the deadline could result in administrative penalties and accrued interest on outstanding payments. Authorities confirmed that the late filing fine starts at AED 500 per month and rises to AED 1,000 per month after the first year. Delayed payments also carry a 14% annual interest rate on unpaid amounts.
Small Business Relief and Exemptions
The Authority reaffirmed that enterprises with annual revenue below AED 3 million can make use of Small Business Relief (SBR), which simplifies filing requirements. While this measure eases the reporting burden for smaller firms, submission by the 30 September deadline remains mandatory.
For larger entities, particularly multinational groups, additional compliance obligations are coming into effect from 2025, including a minimum 15% corporate tax for groups with global consolidated revenue of €750 million or more.
Waiver initiative for late registration
Earlier this year, the FTA introduced a waiver initiative to support businesses that missed the initial Corporate Tax registration deadline. Companies that submitted their first return by 31 July 2025 were eligible for cancellation of the AED 10,000 late registration penalty. In some cases, refunds of penalties already paid were credited back to EmaraTax accounts.
This initiative provided relief to more than 30,000 entities and encouraged businesses to regularise their tax position. However, officials clarified that this waiver does not extend to the upcoming filing and payment deadlines, which remain firmly in place.
Filing made simple through EmaraTax
The EmaraTax digital platform continues to be the central hub for registration, filing, and payment of Corporate Tax. Designed to be accessible and user-friendly, it allows companies to upload financial statements, calculate dues, and complete the entire process online.
Businesses seeking additional guidance can also appoint a registered Tax Agent, approved by the FTA, to handle filings on their behalf. Companies with complex group structures, free zone operations, or cross-border transactions are especially encouraged to follow this recommendation.
Preparing ahead of the deadline
The Authority advises companies to ensure that essential documentation—such as trade licences, audited or simplified financial statements, and details of business activities—is ready ahead of time. Preparing in advance helps avoid last-minute issues that may cause delays and lead to penalties
The UAE’s Corporate Tax framework is designed to support sustainable economic growth while ensuring that businesses operate in line with international standards. The FTA has also hinted at introducing incentives for research, innovation, and skilled employment in future updates.
Companies operating in the UAE are encouraged to finalise their tax returns, confirm payment of dues, and make use of the resources available on EmaraTax well ahead of 30 September 2025.
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