File Your Corporate Tax Return Before 30 September 2026
GKA Chartered Accountants supports UAE businesses with Corporate Tax computation, return preparation, technical review and filing through EmaraTax - ensuring key tax positions and figures are properly reviewed before submission.
Check your corporate tax filing requirements
30 September 2026
30 September 2026 is the filing deadline for a financial year ended 31 December 2025.
How GKA can Help
Return Preparation
We prepare the Corporate Tax Return from your trial balance and supporting schedules while reconciling it to your financial statements before any submission.
Tax Computation
We adjust your accounting profit for exempt income, non-deductible expenses, depreciation, provisions, and related-party charges and ensure each adjustment is properly documented.
Compliance Review
We review your compliance status including applicable elections and reliefs, related-party considerations and other key Corporate Tax positions based on your business circumstances.
Filing Support
We submit your files through EmaraTax, confirm what has been filed, while sharing a clear note of the due date for payment and the list of records to be retained.
Is 30 September the deadline for your business?
The Corporate Tax for any UAE based business is always due nine months after the end of the tax period. Thus, the date of your financial year ending decides the deadline for the Corporate Tax Return for your business. For most businesses, though, 30 September is the deadline every year, if your financial year is ending on 31 December.
Return and payment due “date”
Filing is required for every registered taxable person, including businesses claiming small business relief and free zone entities expecting a 0% outcome. If you are unsure which tax period applies to you, we will confirm it before beginning your work.
Your Filing Checklist - What to Have Ready?
Every accurate filing begins with the right groundwork. While your accounts don't need to be finalised to start, having these on hand allows us to move with precision from day one.
- Trade Licence and Corporate Tax Registration Number (TRN) certificate
- Trial Balance, General Ledgers and Financial Statements for your tax period
- Fixed assets register and depreciation schedule
- Related-party and connected-person transactions details
- Details of any exempt or foreign income and free zone status (if applicable)
- Prior-year tax computation and unutilized tax losses (if any)
From Records to Filing – in Four Clear Steps
Share your records
You share with us your trial balance, financial statements and your Corporate Tax registration details. If the accounts are not finalized, we start from what you have.
We review your tax position
We confirm your tax period, registration status and identify the adjustments, elections and reliefs that apply to your business.
Computation and return
We share with you your tax computation and your draft return with the figures explained, so that you can approve them knowing what has been claimed and why.
Filing and confirmation
We file through EmaraTax on your approval and confirm the submission, the tax payables and the payment deadline.
Trusted by UAE businesses for Corporate Tax
Frequently Asked QuestionsRelated to Corporate Tax Filing
The deadline applies to your business if your tax period ended on 31 December 2025. Corporate Tax return for any UAE-based business is generally due within nine months from the end of the relevant tax period. If your financial years ends on some other date, then your filing deadline will also be different.
No. You do not need to wait until everything is finalised to begin the process. We can review the available financial information, identify outstanding items and start assessing your Corporate Tax position while your accounts are being completed.
A Corporate Tax return may still be required even if your business made a loss or has no Corporate Tax payables. The filing requirements are separate from whether tax is ultimately due.
The requirements depend on your business, but typically include your corporate tax registration details, trail balance, general ledgers, financial statements, fixed assets information, related-party and connected-person transactions and details of any relevant income, expenses reliefs or elections. We will confirm the specific information required after reviewing your business and tax period.
We review the financial information and Corporate Tax position, including relevant tax adjustments, deductibility of expenses, related-party and connected-person matters, available tax losses and applicable reliefs or elections, based on the circumstances of your business. The objective is to ensure the return is supported by the underlying financial information before submission.
Any Corporate Tax payable is generally due within nine months from the end of the relevant tax period, which is also the general deadline for filing the Corporate Tax return. For a tax period ending 31 December 2025, the filing and payment deadline is 30 September 2026.
Failure to meet Corporate Tax filing and payment obligations may result in administrative penalties under the applicable UAE Corporate Tax rules. We therefore recommend starting the preparation and review process early rather than waiting until the filing deadline approaches.
Yes. GKA can support you from the initial review of your financial information and Corporate Tax position through tax computation, return preparation and filing through EmaraTax, based on the agreed scope of engagement.
Simply submit the enquiry form or contact our team by WhatsApp or phone. We will confirm your tax period and filing requirement, understand the current status of your accounts, and advise you on the information required to proceed.
Don't leave the filing till the last week. Get it done now.
Whether your accounts are finalized or still in progress, we can confirm your Corporate Tax filing requirements, compute your returns and file it on time through EmaraTax.