NaqoodUAE Corporate Tax Return Due 30 Sep 2026: Why Small Business Relief Still Means Filing
If your financial year ended on 31 December 2025, the Federal Tax Authority has put a clear date on the calendar: your Corporate Tax return, and any Corporate Tax due, must be in by 30 September 2026. That reminder is not only for large groups. On 3 August 2026 the FTA told eligible Small Business Relief taxpayers the same thing in plain terms. Relief does not cancel registration, record-keeping, or the return. It only simplifies the return, and only if you elect it correctly on EmaraTax.
A few days later, on 7 August 2026, the Ministry of Finance (via WAM) announced Ministerial Decision No. 131 of 2026. That decision extends the window in which Small Business Relief may be claimed to tax periods ending on or before 31 December 2029. The AED 3 million revenue threshold stays in place. For owners racing toward the September filing date, the two messages belong together: file on time this year, and if you still qualify, the relief track itself now runs further than the old 2026 sunset.
When is the UAE Corporate Tax return due for a December year-end?
Under the Corporate Tax Law, a taxable person must submit the Tax Return and pay any Corporate Tax due within nine months after the end of the tax period. The FTA restated that nine-month rule in its 3 August 2026 media note, and named the calendar-year case explicitly: financial year ended 31 December 2025 means filing and settlement no later than 30 September 2026.
| Financial year end | Nine-month filing and payment deadline | What the FTA emphasised |
|---|---|---|
| 31 December 2025 | 30 September 2026 | Return and any tax due on EmaraTax |
| Other year-ends | Nine months after that period ends | Same nine-month rule; check EmaraTax for your period |
| Exempt persons required to register | Annual declaration within nine months of financial year end | Filing still required |
Different year-ends simply shift the same arithmetic. A 30 June year-end lands nine months later on 31 March. Do not assume a colleague鈥檚 September date is yours until you confirm the tax period on EmaraTax.
Does Small Business Relief remove the need to file a Corporate Tax return?
No. The FTA鈥檚 3 August 2026 statement is unambiguous. Taxable persons eligible for Small Business Relief must still register for Corporate Tax, submit a simplified tax return, and keep the records that let the FTA verify revenue, taxable income, and eligibility. Eligibility does not remove the filing obligation. Businesses that elect the relief complete fewer fields, but they still file.
The election itself is made through the Corporate Tax return. Waiting for a separate pre-approval is the wrong mental model. If you qualify and want the relief for the period, you answer the Small Business Relief election in the return before you submit. See how to file your corporate tax here.
What did Ministerial Decision No. 131 of 2026 change?
Ministerial Decision No. 73 of 2023 set the AED 3 million revenue threshold for Small Business Relief and originally tied that threshold to tax periods ending on or before 31 December 2026. WAM reported on 7 August 2026 that Ministerial Decision No. 131 of 2026 amends those provisions so the relief may be claimed for tax periods ending on or before 31 December 2029. The AED 3 million threshold continues to apply.
That extension matters for planning, not for skipping September. Your 2025 calendar-year return is still due on 30 September 2026. What changed is the outer horizon: qualifying residents can keep using the relief framework for later periods through 2029, subject to the same revenue test and exclusions.
| Topic | Position after MD 131 of 2026 | Still true for the Sep 2026 filing |
|---|---|---|
| Relief available through | Tax periods ending on or before 31 Dec 2029 | You must still elect in the return |
| Revenue threshold | AED 3 million (unchanged) | Revenue, not profit |
| Filing | Still required | Simplified return if you elect |
Who cannot use Small Business Relief has not been rewritten by the news release. Under the existing framework, Qualifying Free Zone Persons and members of multinational enterprise groups sit outside this relief. If that is your profile, do not plan on SBR for this return.
What records does the FTA expect you to have ready?
The FTA noted that supporting documents vary by activity, then listed core records that should be maintained: transactions during the tax period, assets including acquisitions and disposals, liabilities, and shares or ownership interests held at the end of the tax period. For Small Business Relief specifically, you must be able to evidence that revenue did not exceed the AED 3 million threshold across the relevant tax periods.
In practice that means your sales ledger, invoices, bank feeds, VAT reports, and year-end financials need to tell one consistent revenue story. Crossing AED 3 million of revenue (even with thin profit) ends eligibility for that path. Confusing revenue with profit is still the most common owner mistake.
What happens if you miss the 30 September 2026 deadline?
Late filing or late payment is not free. In its 14 September 2025 media reminder, the FTA explained that late submission of a Tax Return, or delay in settling Corporate Tax payable, attracts an administrative penalty of AED 500 for each month or part thereof during the first twelve months, rising to AED 1,000 per month or part thereof from the thirteenth month onwards. That sits alongside the obligation to get the numbers right. Incorrect information can bring further consequences under the Tax Procedures Law and the Corporate Tax Law.
File early enough that EmaraTax processing and payment clearance are not a last-day scramble. The FTA also noted you may file yourself or through an authorised person, including a registered tax agent.
How this shows up in the books
Before EmaraTax, close the books for the tax period. Reconcile bank accounts, lock revenue, and check that owner drawings, personal spend, and non-deductible items are not sitting in expense accounts. If you expect to elect Small Business Relief, confirm the revenue figure against invoices and VAT outputs, not against cash in the bank.
Naqood is FTA-accredited accounting software for UAE businesses. It keeps invoicing, purchases, bank reconciliation, VAT, and Corporate Tax-ready reports in one place so the September return is built from records you already trust, whether you elect Small Business Relief or complete the full calculation.
Useful related reads on the Learning Center: Corporate Tax Return, Small Business Relief, and EmaraTax.
Frequently asked questions about the September 2026 Corporate Tax deadline
Who must file by 30 September 2026?
Taxpayers whose financial year ended on 31 December 2025, including eligible Small Business Relief businesses. The FTA confirmed that date on 3 August 2026. Other year-ends use the same nine-month rule from their own period end.
If my revenue is under AED 3 million, can I skip the return?
No. The FTA said eligibility for Small Business Relief does not remove the obligation to file. You elect the relief in the return and file a simplified return instead.
Did MoF raise the AED 3 million Small Business Relief threshold?
No. WAM鈥檚 7 August 2026 report on Ministerial Decision No. 131 of 2026 extends the claim window to tax periods ending on or before 31 December 2029. The AED 3 million threshold continues.
Where do I file and pay?
Through EmaraTax on tax.gov.ae, available around the clock. You can submit directly or use an FTA-approved tax agent listed on the Authority鈥檚 website.
Is this the same topic as FTA Decision No. 13 on TRN verification?
No. Decision No. 13 is a separate VAT input-tax verification regime effective 1 October 2026. This post is about the Corporate Tax filing deadline and Small Business Relief.
This guide is for general information and does not constitute tax or legal advice. For how the rules apply to your specific situation, consult a qualified UAE tax adviser. Naqood is an FTA-accredited accounting platform for UAE businesses.