For taxable persons whose financial year ended on 31 December 2025, the UAE Corporate Tax return and any tax due must be completed by 30 September 2026. The Federal Tax Authority confirmed this deadline in its official reminder dated 2 September 2026. Businesses eligible for Small Business Relief must also submit the relevant return.
With the deadline approaching, your final review should connect the accounts, the tax calculation and the information entered in EmaraTax. A completed form is only one part of the filing process. Use this checklist to organise the final review with your accountant.
Confirm the company and tax period
Check the legal name, registration details and period shown in the account before working on the return. A different financial year-end may produce a different deadline. Make sure the figures cover the correct period and that the person submitting the return is authorised to act.
Reconcile the accounts before submission
Review the trial balance against the financial statements. Reconcile bank balances and check customer, supplier and shareholder accounts. Investigate unusual balances, missing invoices and transactions posted to the wrong year. Keep the explanations with the final accounting file so another reviewer can follow the figures.
If your records need attention, Rasif’s accounting and bookkeeping support can help organise the balances and supporting schedules needed for the tax review.
Review the tax calculation separately
Accounting profit and taxable income can differ. Check the adjustments relevant to your business, including the treatment of expenses, related party transactions and any relief claimed. Do not choose a treatment solely because it reduces the amount payable. The return should reflect the facts and the conditions that actually apply.
Check elections and supporting evidence
If you intend to claim Small Business Relief, review eligibility before making the election. A free zone company should also review its actual Corporate Tax status rather than assuming that its licence makes all income tax free. Keep a written record of the assessment and the documents supporting the return.
Complete filing and payment checks
After submission, save the filed return and acknowledgement. Where tax is payable, use the correct payment details and allow time for processing. Recheck the account and retain evidence of payment and allocation. A submitted return should not be treated as proof that the payment obligation has also been completed.
Keep a complete final file
Save the signed or approved financial statements, final trial balance, tax calculation, key schedules, supporting invoices, correspondence and filing evidence together. A clear final file makes later reviews and enquiries easier and reduces confusion about which version was submitted.
How Rasif can help
Rasif Accountants supports UAE businesses with Corporate Tax calculations and return preparation, accounting reconciliations and audit coordination with independent audit partners where required. If your deadline is approaching, contact our team with your financial year-end, registration details and current accounts so we can assess the work required.
Discuss your filing requirements: call +971 55 770 9776 or email info@rasifaccountants.com.
Official sources
Reviewed on 28 September 2026. General information; requirements depend on the circumstances of the business.
