UAE Corporate Tax Return Due 30 Sept 2026: Checklist

Final checklist for UAE Corporate Tax returns due 30 September 2026: reconciliations, taxable income adjustments, Small Business Relief, payment and penalties.

For UAE businesses whose financial year ended on 31 December 2025, the Corporate Tax return and any tax payable are due by 30 September 2026. The Federal Tax Authority has publicly urged taxpayers to prepare early, and the deadline also applies to businesses claiming Small Business Relief, which must still submit a return within the statutory timeframe.

This checklist is designed for the final days before submission. It assumes your books for the year are largely complete and focuses on the checks that most often cause delays or errors.

Who must file by 30 September 2026?

Corporate Tax returns are generally due within nine months of the end of the tax period. A business with a 31 December 2025 year end therefore files by 30 September 2026. Businesses with a different financial year end have a different due date, so confirm your tax period in EmaraTax before relying on this date.

Final checklist before you submit

1. Lock the trial balance

Confirm that all sales, purchases, payroll, depreciation and year-end journals for 2025 are posted, and that no one can still edit the closed period. Late changes after the numbers have been shared with your adviser are a common source of mismatches.

2. Reconcile the key balances

Bank balances reconciled to statements at 31 December 2025. See bank reconciliation in RQM Books.

Receivables and payables agreed to customer and supplier balances.

Inventory quantities and values agreed to the stock count.

Fixed asset register agreed to the ledger, including depreciation. Our fixed asset register guide explains the checks.

VAT control accounts agreed to the VAT returns filed for the year.

3. Review accounting income versus taxable income

Taxable income starts from accounting profit and is then adjusted under the Corporate Tax Law. Work with your adviser to review items that commonly need adjustment, such as non-deductible expenses, entertainment costs, related-party transactions, exempt income and unrealised gains or losses. Keep a schedule that explains every adjustment.

4. Confirm Small Business Relief eligibility, if claimed

If you elect Small Business Relief, confirm that your revenue for the relevant period is within the published threshold and that your business is not excluded. Keep the revenue calculation and supporting records, because you must still file a simplified return and remain able to support your eligibility.

5. Check related-party and connected-person information

Transactions with related parties and payments to connected persons may need disclosure and must follow the arm's-length principle. Make sure the values in your return agree with your ledger and with any transfer pricing documentation.

6. Prepare the payment

Filing and payment share the same deadline. Confirm the amount payable, the payment method and the time bank transfers take to reach the FTA. Do not leave payment to the last day.

7. Keep the support pack

The FTA expects taxable persons to keep records that support their return, generally for at least seven years after the end of the tax period. Save the final trial balance, financial statements, tax computation, adjustment schedules and key reconciliations together. Our corporate tax record-keeping checklist lists what to keep.

What happens if you miss the deadline?

Under the published administrative penalty framework, late filing of a Corporate Tax return attracts a monthly penalty (AED 500 per month for the first twelve months and AED 1,000 per month after that), and late payment attracts a penalty calculated at an annual rate of 14%, applied monthly on the unpaid amount. Penalty rules can change, so check the latest FTA table before estimating exposure.

Make next year easier

Most last-minute stress comes from reconstructing a full year of records at once. A monthly close with reconciled bank, receivables, payables, inventory and VAT makes the next return far simpler. RQM Books connects invoicing, purchases, inventory and financial reports so the numbers your adviser needs are ready throughout the year. Book a demonstration to see how.

This checklist is general information, not tax advice. Confirm your filing obligations, tax period and any reliefs with the Federal Tax Authority or a registered tax agent.