Nearly 1 in 5 UAE Businesses Haven't Filed Corporate Tax

New survey highlights Corporate Tax compliance challenges and a significant concentration of filings in September.

New survey data from Naqood, the UAE-based, Federal Tax Authority-accredited accounting software provider, highlights potential Corporate Tax compliance challenges among small businesses across the Emirates.

According to Naqood’s latest Corporate Tax survey, 17.5% of participating businesses reported that they had not filed their Corporate Tax return despite indicating that filing was required.

The findings raise questions about how prepared small businesses are to navigate the UAE’s evolving tax compliance requirements, particularly as Corporate Tax becomes an established part of the country’s business environment.

September Dominates Corporate Tax Filing Activity

Among businesses that reported filing their Corporate Tax returns, 53.8% said they filed during September.

Notably, 26.7% reported filing on September 30 alone, highlighting a significant concentration of filing activity at the end of the month.

While Corporate Tax filing deadlines vary depending on each company’s financial year, the findings suggest that many small businesses leave their tax reporting until relatively late in the process.

This concentration of filing activity also highlights the importance of maintaining accurate financial records throughout the year rather than preparing accounts only when tax deadlines approach.

Small Businesses Face Growing Compliance Responsibilities

“Corporate Tax is still relatively new for many small businesses in the UAE, and our findings suggest that some businesses are struggling to keep up with their reporting obligations,” said Christian Falck, Founder and CEO of Naqood.

“What’s particularly interesting is how concentrated filing activity becomes towards the end of September. We believe accounting and tax compliance should be an ongoing, automated process rather than something business owners worry about once a year.”

As the UAE continues to strengthen its tax and regulatory framework, businesses are increasingly expected to maintain accurate accounting records and meet their reporting obligations on time.

For smaller businesses with limited administrative resources, this creates a growing need for accessible and efficient accounting solutions.

Technology Can Simplify Corporate Tax Compliance

Naqood provides UAE businesses with free accounting software, including VAT and Corporate Tax reporting capabilities, helping entrepreneurs maintain accurate financial records throughout the year.

The Federal Tax Authority-accredited platform offers automated bank reconciliation, direct Wio Bank integration, and AI-powered accounting tools designed to reduce manual bookkeeping and simplify financial management.

By automating everyday accounting processes, Naqood aims to help businesses remain prepared for tax reporting throughout the year.

If you are getting ready for your next return, read our guide on how to file Corporate Tax in the UAE with Small Business Relief, learn what goes into a Corporate Tax return, or see how Naqood’s Corporate Tax and VAT software keeps your records ready all year.

Survey Methodology

The findings are based on a survey conducted among Naqood users between October 1 and November 1, 2026, following the September 30 Corporate Tax filing deadline. All responses are self-reported and reflect the experiences of participating businesses rather than the UAE business community as a whole. Individual filing obligations and deadlines have not been independently verified.

About Naqood

Naqood is a Dubai-based, award-winning accounting software company helping UAE entrepreneurs simplify bookkeeping, VAT, Corporate Tax, and financial management.

Founded in 2023, Naqood serves more than 6,000 registered organisations and offers a free accounting platform designed specifically for the UAE market.

Naqood is accredited by the UAE Federal Tax Authority and is ISO 27001 certified.

Website: https://naqood.ae