With two weeks to go before 30 September 2026, most UAE businesses with a financial year that ended on 31 December 2025 are at the point where the Corporate Tax return has to be finished, not just planned. This is the deadline to both file the return and pay any tax due, and it is a single date under the law, not two. Here is a focused final checklist to reach it without a last-day scramble, and the two mistakes that cost the most at this stage.
One date, two obligations
The Corporate Tax return is due within nine months of the end of the tax period under Article 53 of Federal Decree-Law No. 47 of 2022, which for a year ending 31 December 2025 falls on 30 September 2026. Payment of any tax owed is due by the same date. Filing a perfect return on time but paying late still counts as late, and both a late-filing and a late-payment penalty can apply.
The final two-week checklist
| Step | What to confirm now |
|---|---|
| 1. Registration | Your Corporate Tax registration number is active and to hand |
| 2. Accounts | Financial statements for the period are finalised and reconciled |
| 3. Adjustments | Non-deductible items added back; reliefs applied to reach taxable income |
| 4. Positions | Free zone status, Small Business Relief, or other claims are supported |
| 5. Calculation | Tax computed on taxable income above AED 375,000 at 9% |
| 6. Submission | Return completed on EmaraTax and reviewed against your accounts |
| 7. Payment | Payment initiated early enough to clear by 30 September |
File even if you owe nothing
A registered taxable person must file even at a loss or below the AED 375,000 threshold. The obligation to file does not depend on owing tax, and the late-filing penalty applies regardless. A nil or loss position is not a reason to skip the return; it is a reason to file it quickly and move on.
The two most expensive assumptions in the final fortnight are "I will pay after I file" and "I made a loss, so there is nothing to submit." Both are wrong, and both are avoidable this week.
Leave time for the payment to clear
Payment is where time pressure bites hardest. A bank transfer initiated on 30 September may not reach and be allocated to your liability until after the deadline, which counts as late. Use the correct reference for the right tax and period, initiate payment a few days early, and confirm in EmaraTax that it has been received and applied.
What to do about it
Work backwards from 30 September. Finalise the accounts and the adjustments first, so the return itself is quick to complete, then file with time to spare and settle the payment early enough to clear. File even in a loss or below-threshold position. And if the numbers or the reliefs are not straightforward, get help this week rather than in the final days, when everyone else is doing the same.
This article is general information and is not tax advice. Deadlines and penalties are set by the Federal Tax Authority under Federal Decree-Law No. 47 of 2022 and depend on your circumstances. We would be glad to help you file and pay before 30 September.