The UAE’s Federal Tax Authority (FTA) has issued a reminder to small and medium-sized enterprises (SMEs) to file their corporate tax returns within the established deadlines. The authority emphasized that all relevant businesses must comply with registration requirements, submit their tax returns, and maintain appropriate documentation.

Corporate tax returns must be submitted within nine months following the end of the business’s financial year. For instance, companies with a financial year concluding on December 31, 2025, are required to file their returns by September 30, 2026.

Businesses benefiting from the Small Business Relief introduced in 2023 still need to submit their tax returns. This relief, applicable to companies with annual revenues below AED 3 million for the current and previous tax periods, allows them to file simplified returns that require less detailed information. Businesses claiming this benefit must provide evidence confirming their eligibility by demonstrating that their revenue has remained under the threshold throughout the relevant periods.

The FTA outlined the core documentation that must be maintained for tax filing purposes, which includes records of all transactions conducted during the tax period, asset details such as acquisitions and disposals, liabilities, and any shares or ownership interests held at the end of the tax period. The Authority encouraged early preparation and organization of records to facilitate timely submission and prevent penalties associated with late filing or non-compliance.

Abdulaziz Mohammed Al Mulla, Director General of the FTA, highlighted that the EmaraTax platform operates round the clock, enabling businesses to register, submit returns, and complete payments at any time. Taxpayers can file their returns directly through the platform or obtain assistance from FTA-approved tax agents, whose information is accessible on the Authority’s website.

The FTA reiterated that meeting corporate tax obligations is a legal requirement designed to uphold compliance with the UAE’s tax legislation, and early action ensures smoother and more efficient fulfillment of these responsibilities.