Don’t Miss the 30 September 2025 Corporate Tax Deadline: 5 Key Corporate Tax Filing Insights for UAE Companies

The UAE’s corporate tax regime is reaching its first major milestone. For companies with a financial year ending 31 December 2024, the first corporate tax return is due by 30 September 2025.
Every UAE-licensed entity, whether mainland or free zone, large or small, active or dormant, must file a return, even if no tax is payable. Missing this deadline can result in penalties and closer scrutiny from the Federal Tax Authority (FTA).
Here are five key things businesses must remember as the September deadline approaches to avoid the risks of late penalties:

1. Filing Is Mandatory for All Entities

Whether your company is profitable, loss-making, or even dormant, you must submit a corporate tax return. The FTA requires universal compliance to maintain transparency across the UAE business landscape.

Remember: Filing is not optional. Even with zero tax liability, you must file.

2. Small Business Relief (SBR) Is Not a Shortcut

Small Business Relief (available if annual revenue does not exceed AED 3 million for tax years up to 2026) can reduce immediate liability, but it comes with long-term trade-offs:

• Loss carry-forward: You may lose the ability to carry forward losses.
• IFRS compliance: Books must still meet IFRS standards.
• FTA scrutiny: Records can still be reviewed even if no tax is due.

Remember: SBR offers relief, not exemption. Keep full documentation.

3. Transfer Pricing Rules Still Apply

Transfer pricing compliance goes beyond filing a disclosure form. Businesses must show that related-party transactions are at arm’s length:

• Downward adjustments that reduce income face extra scrutiny.
• Evidence is required to support pricing arrangements.
• Shareholder salaries must be properly structured to avoid reclassification.

Remember: Documentation is essential, even if a Master File or Local Filing is not required.

4. Systems and Processes Must Be in Place

A timely filing depends on more than filling in a return, it requires preparation:

• Align your Chart of Accounts with CT return requirements.
• Confirm opening balances and related-party data.
• Involve senior management in the sign-off process.
• Maintain a clear bridge between financial statements and the CT return.

Remember: Last-minute reconciliations won’t hold up under FTA review so the sooner your company is ready, the better.

5. Missing the Deadline Carries Real Risks

Failure to meet the September deadline can result in:

• Financial penalties for late filing or payment
• Interest charges on outstanding liabilities
• FTA audits or investigations, increasing compliance costs
• Reputational risks that affect investor and stakeholder confidence

Remember: The cost of non-compliance far outweighs the effort of timely filing.

Final Thoughts

The 30 September 2025 corporate tax deadline is more than just a date. It is a compliance milestone that demonstrates readiness, accuracy, and governance in the UAE’s new tax framework. If you find yourself in a position where the September deadline is around the corner, don’t panic. The key is to learn from this cycle, plan ahead for the next tax deadline, and put the right systems in place. At TAG Consultancy, we not only help businesses meet urgent filing requirements, but also support them in building long-term compliance strategies through our Corporate Tax Services . Don’t leave it too late, whether you are filing now or preparing for the future, TAG Consultancy is here to keep your business compliant and future-ready. To find out what TAG Consultancy's UAE Business services can do for your business, contact us for a free 30-minute consultation and a member of our team can walk you through your options.