15/09/2026
FY-2025 corporate tax returns are due 30 September.
Not the registration. The return. Different filing, same portal, and the list of what it needs is longer than people expect:
1. Your TRN, and EmaraTax access that actually works. Password recovery eats days, not minutes.
2. Financial statements for the year, IFRS-aligned. Audited where required, including Qualifying Free Zone Persons.
3. The taxable income computation: accounting profit first, then the adjustments.
4. Your elections, made on the return itself. Small Business Relief is claimed there, not assumed.
5. Related-party dealings? Arm's length applies to all of them, and above the FTA's thresholds the disclosure schedule comes with the return.
File early enough to fix what is missing. The 29th is a bad day to discover your books are not IFRS.