For most UAE companies, 2026 is the year the corporate tax regime stops being theoretical. If your first tax period ended on 31 December 2025, your first return – and any tax payable – is due by 30 September 2026. This guide walks through the filing on EmaraTax field by field, the elections you must get right the first time, and the penalties that apply if you miss the window.
Your deadline: nine months, no extensions
Under Federal Decree-Law No. 47 of 2022, the corporate tax return and payment are due within nine months of the end of your tax period. Filing is mandatory for every registered taxable person – even if no tax is payable.
| Financial year end | First tax period | Return & payment due |
|---|---|---|
| 31 December 2025 | 1 Jan – 31 Dec 2025 | 30 September 2026 |
| 31 March 2026 | 1 Apr 2025 – 31 Mar 2026 | 31 December 2026 |
| 30 June 2026 | 1 Jul 2025 – 30 Jun 2026 | 31 March 2027 |
Before you open EmaraTax: the four decisions that matter
1. Small Business Relief – elect or not? If your revenue for the period (and relevant prior periods) is AED 3 million or less, you can elect Small Business Relief in the return and be treated as having no taxable income for that period. Two warnings: the election is made in the return and cannot be reversed for that period once submitted, and electing SBR means you cannot use or carry forward tax losses for that period. If you expect losses, electing SBR can actually cost you money later – this is the single most common first-return mistake we see. (Note: SBR is currently legislated for tax periods ending on or before 31 December 2026 – see our guide on what happens when Small Business Relief ends.)
2. Accounting basis. Financial statements must follow IFRS; IFRS for SMEs is permitted up to AED 50 million revenue, and cash-basis accounting is allowed up to AED 3 million.
3. Related-party transactions. If you transact with related parties or connected persons, check whether you must complete the transfer pricing disclosure schedule inside the return – thresholds and documentation duties are covered in our SME transfer pricing guide.
4. Free zone status. If you are a free zone person hoping for the 0% rate on qualifying income, the qualifying conditions must be tested before you file – see our corporate tax team on this, because getting it wrong disqualifies you for five years.
Filing on EmaraTax: the walkthrough
- Log in at EmaraTax with UAE PASS or your FTA credentials and select the taxable person profile.
- Open the Corporate Tax return under the CT module – the return becomes available after your tax period ends.
- Confirm entity details: legal form, tax period, election status (SBR, realisation basis, transitional relief).
- Enter accounting income from your financial statements – this is the starting point, not your revenue.
- Make the adjustments schedule by schedule: exempt income (e.g. qualifying dividends), non-deductible expenses (50% of client entertainment, fines, donations to non-approved bodies), interest limitation, related-party adjustments.
- Apply reliefs and losses if eligible.
- Review the computed taxable income: 0% applies up to AED 375,000; 9% above it.
- Submit, then pay via GIBAN – payment must also clear by the deadline, not just the filing.
A worked example
A mainland Dubai LLC has revenue of AED 4.2 million and accounting profit of AED 480,000 for the year ended 31 December 2025. It adds back AED 20,000 (50% of entertainment spend and a traffic fine), giving taxable income of AED 500,000.
| Band | Amount (AED) | Rate | Tax (AED) |
|---|---|---|---|
| First 375,000 | 375,000 | 0% | 0 |
| Above 375,000 | 125,000 | 9% | 11,250 |
| Total | 500,000 | 11,250 |
Revenue above AED 3 million means no Small Business Relief – the 0% band still keeps the effective rate at 2.25% of profit here.
What it costs to be late
| Failure | Penalty |
|---|---|
| Late return – months 1-12 | AED 500 per month (or part month) |
| Late return – month 13 onwards | AED 1,000 per month |
| Late payment | Annual-rate penalty on unpaid tax under the 2026 penalty framework (Cabinet Decision No. 129 of 2025) |
| Late registration | AED 10,000 – the FTA has waived/refunded this for taxpayers who filed their first return within seven months of their first tax period ending |
A return that is one day late is a full month late. And because the first-return waiver of the AED 10,000 registration penalty was tied to filing early (within seven months rather than nine), late first filings can compound quickly.
How Harrison & Morgan helps
Our corporate tax team prepares and files the return end-to-end: accounting-income review, adjustment schedules, election strategy (SBR, reliefs, loss planning), transfer pricing disclosure, EmaraTax submission and GIBAN payment setup. If your books need to be closed to IFRS standard first, our accounting team and audit team take care of that ahead of the deadline.
Frequently asked questions
When is the first UAE corporate tax return due?
Nine months after the end of your tax period. For a financial year ended 31 December 2025, that means 30 September 2026 – for both filing and payment.
Do I have to file if I made a loss or have no tax to pay?
Yes. Every registered taxable person must file, including loss-making companies, dormant entities with a licence, and those electing Small Business Relief. Filing a loss return also preserves the loss for carry-forward – unless you elect SBR.
Should I elect Small Business Relief?
Only after checking two things: that your revenue is AED 3 million or less for all relevant periods, and that you are not sitting on losses or planning investment that would make loss carry-forward more valuable than one year of relief. The election is irreversible for the period once the return is submitted.
What documents do I need to file?
Financial statements prepared under IFRS (IFRS for SMEs up to AED 50M revenue; cash basis allowed up to AED 3M), the computation of adjustments, and where applicable the transfer pricing disclosure schedule and supporting documentation.
What happens if I file late?
AED 500 per month for the first twelve months and AED 1,000 per month thereafter, plus payment penalties on any unpaid tax – a one-day delay counts as a full month.