The short answer
Corporate-tax return filing and payment are generally due within nine months of the end of the relevant tax period. The FTA confirmed 30 September 2026 for tax periods ending 31 December 2025. That date has passed as of this guide’s verification date; it is not every company’s deadline.
The late-registration penalty-waiver initiative has a different condition: submit the first return within seven months of the end of the first tax period. For exempt persons covered by the initiative, the FTA refers instead to the annual declaration within seven months of the first financial year-end. Do not mistake these conditions for a general extension or a new filing deadline. Check eligibility against the FTA’s current guidance.
Put these dates on separate lines
| Item | What to verify |
|---|---|
| Registration | The registration rule that applies to your person/entity type and circumstances; do not calculate it from the return deadline. |
| Tax period | The actual start and end dates recorded for the entity, especially the first period. |
| Return | The filing deadline for that tax period and whether any specific FTA decision applies. |
| Payment | The tax payable, its due date and the payment status—not simply whether a return was submitted. |
| Waiver eligibility | Whether the first-return seven-month condition and other current conditions apply to you. |
A date worked through
For a first tax period ending 31 December 2025, seven months takes you to 31 July 2026, whereas nine months takes you to 30 September 2026. These are different dates for different purposes. Both are in the past as of 7 October 2026.
If your period ended on another date, do not copy the September headline. Start with your own period and verify the deadline in EmaraTax and the applicable official guidance. A licence renewal anniversary is not a substitute for checking the tax period.
A suggested preparation schedule
The following is an internal working timetable, not extra statutory deadlines. Move the work earlier if books are incomplete or the structure is complex.
| When | Action | Evidence to keep |
|---|---|---|
| Well before filing | Reconcile bank balances, receivables, payables and the trial balance. | Reconciliations and an unresolved-questions list. |
| Before review | Identify asset changes, financing and ownership interests; collect supporting records. | Schedules matched back to the books. |
| Before submission | Review the return and any claimed treatment with the responsible person. | Approved calculation and submission version. |
| At completion | Confirm the return acknowledgement and tax-payment status separately. | Acknowledgement, payment reference and remaining actions. |
Small Business Relief is not no filing
The FTA’s September 2026 reminder expressly includes persons eligible for Small Business Relief in the filing requirement. Relief eligibility must be supported by records; it does not make an informal statement that the business is small sufficient.
Keep accounting records ready for review even when you expect no tax payment. The FTA identifies transaction, asset, liability and ownership-interest records among the essentials, with the precise records depending on the business.
Already missed a date?
This guide does not calculate a penalty or promise a waiver. The rules, type of breach, relevant dates and official assessment must be checked for your case.
- Confirm which obligation was missed: registration, return filing, payment or more than one.
- Check the actual period, submission history and notices in EmaraTax. Keep a chronology.
- Prepare accurate outstanding work promptly; do not backdate documents or assume a waiver applies automatically to every penalty.
- Review the current FTA waiver criteria and obtain advice on the particular notice if needed.
- Track filing and payment through to their recorded outcomes. An enquiry to an adviser does not stop a deadline.
Get the books and filing scope aligned
Meraki can scope return preparation, accounting catch-up and coordination separately so responsibilities are clear. Send your tax-period end date and a short description of the issue in the initial enquiry, not login credentials or confidential tax documents.
Corporate-tax support and published fees Catch up incomplete books Plan your compliance calendar Discuss your next step
