2026 is the first real Corporate Tax filing year for most UAE businesses. If your financial year ended 31 December 2024, your first-ever Corporate Tax return and payment are due by 30 September 2026 — no extensions. This guide covers the 2026 deadlines, Small Business Relief, EmaraTax workflow and the AED 10,000+ penalties for missing the window.
The key UAE CT deadline: 30 September 2026
Corporate Tax returns are due within 9 months of the end of the tax period. For businesses with a 31 December 2024 year-end (the vast majority in the UAE), that means the first return and any tax payable are both due by 30 September 2026. Miss it and you face administrative penalties plus 14% annual interest on unpaid tax.
Other 2026 CT filing due dates by year-end
- 31 March 2025 year-end → return due 31 December 2025 (already passed — file immediately if missed)
- 30 June 2025 year-end → return due 31 March 2026
- 31 December 2024 year-end → return due 30 September 2026
- 31 March 2026 year-end → return due 31 December 2026
Small Business Relief in 2026
Resident companies with revenue up to AED 3,000,000 can elect Small Business Relief (SBR) for tax periods ending on or before 31 December 2026. The election is made inside the CT return — it is not automatic. SBR treats the business as having no taxable income for that period, simplifying compliance dramatically.
SBR expires after 31 December 2026 tax periods. Claim it now while eligible.
EmaraTax filing workflow for 2026
- Log in to EmaraTax with your TRN
- Open the Corporate Tax tile → 'File CT Return'
- Enter revenue, taxable income and elections (SBR / QFZP)
- Upload trial balance and audited financials if revenue > AED 50M
- Submit, download the acknowledgment and pay any tax due before 30 September 2026
Penalties for late CT filing in 2026
- AED 500/month for the first 12 months of late filing, AED 1,000/month after
- 14% annual interest on unpaid tax
- AED 10,000 for late CT registration (still enforced in 2026)
- AED 20,000 for repeated non-compliance
File your UAE Corporate Tax return before 30 September 2026
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.