FTA: Corporate Tax

Federal Tax Authority Urges Submission of Corporate Tax Returns and Settlement of Corporate Tax Liabilities Within Nine Months From the End of The Tax Period

United Arab Emirates, FTA

Abu Dhabi, 24 September 2025: The Federal Tax Authority (FTA) has today issued a reminder for all Corporate Taxable Persons, including Exempt Persons required to register, to promptly submit their Tax Returns (or Annual Declarations) within a period not exceeding nine months from the end of their respective Tax Periods (or from the end of the Financial Year for exempt persons required to register), to avoid paying late filing and late payment penalty fines.

The FTA confirmed that all Corporate Taxable Persons, regardless of the level of income, have a legal obligation to file their Tax Returns to ensure strict compliance with UAE federal tax legislation. To that end, the FTA encourages registered businesses to file their returns at the earliest opportunity, rather than wait until the end of the specified deadline to avoid delays and potential late filing and late payment penalties.

The FTA also issued an additional reminder that, under the Federal Decree-Law on the Taxation of Corporations and Businesses and its implementing decisions, Corporate Taxable Persons must file their Tax Returns according to the prescribed forms and procedures. Essential information that must be included in the Tax Return includes:

• The Tax Period to which the Tax Return pertains.

• The name, address, and Tax Registration Number (TRN) of the Taxable Person.

• The date of filing the Tax Return.

• The accounting principles applied in the financial statements.

• The taxable income for the Tax Period.

• The amount of Tax Loss Relief claimed.

• The amount of Tax Losses carried forward.

• The Tax Credits available under the law.

• The Corporate Tax Payable for the Tax Period.

These resources can be easily accessed through the FTA’s official website by clicking the link: Federal Tax Authority .