Corporate Tax Return Filing Deadline Approaching

17 September 2025 - The United Arab Emirates (UAE) Corporate Tax regime requires taxpayers to file annual corporate tax returns with the Federal Tax Authority (FTA). The deadline for taxpayers with a financial year ending 31 December 2024 is fast approaching, with returns due by 30 September 2025. Failure to file within the prescribed timeframe may expose taxpayers to penalties and interest.

Filing Requirements

To ensure a smooth and timely filing process, we encourage all UAE businesses/clients to prepare and provide the relevant documents and workings at the earliest, including following:

• Audited financial statements (or financials where audits are not applicable).
• Trial Balances/detailed workings supporting the corporate tax computation.
• Supporting schedules and reconciliations required for the return form.
• Non-financial details, as applicable, for completing the Tax return form on the Emara-tax portal.

Current Observations

We have observed delays on the client side in collating finer details required for tax computations and return preparation. To avoid last-minute challenges, we recommend proceeding on a priority basis and not postponing preparation until the final days.

Rumors on Extension

While there are rumors in the market about a possible extension of the deadline, we strongly advise against relying on such speculation. Filing within the statutory deadline is critical to avoid exposure to non-compliance.

Indicative Penalties for late submission of Corporate-tax returns

Key Takeaway

With the statutory filing deadline of 30 September 2025 fast approaching, it is essential for all taxpayers in the UAE to prioritize corporate tax return preparation and submission. Timely filing will not only ensure compliance but also help avoid penalties and interest, and provide peace of mind. Businesses should therefore aim to finalize their financials, supporting computations, and return forms without delay, and not wait until the end.