UAE Corporate Tax: First Filing Season Complete — What We Learned
The UAE's first Corporate Tax filing deadline for calendar-year businesses passed on 30 September 2025. The FTA conducted 93,000 inspection visits in 2024 — a 135% increase. Here is what businesses must prepare for in 2026.
The UAE's first Corporate Tax filing season for calendar-year businesses ended on 30 September 2025. Businesses with a financial year ending 31 December 2024 were required to file their CT returns through the EmaraTax platform.
The Federal Tax Authority conducted 93,000 inspection visits in 2024 — a 135% increase from the previous year — signalling a clear shift towards risk-led, data-driven enforcement.
Key compliance lessons: late bank transfers were deemed late even if initiated before the deadline if funds arrived after; all Corporate Taxable Persons regardless of income level are legally required to file; and Transfer Pricing documentation must be maintained and ready for FTA review within 30 days.
Looking ahead to 2026: businesses should expect CT audits to follow the established VAT audit framework, with formal notices, strict deadlines, and iterative document requests. Early preparation is essential.
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Our insights are written by ex-Big Four chartered accountants with deep UAE tax and accounting expertise. All content reflects current FTA regulations and legislation.
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