In this article
- Corporate tax deadline
- VAT changes from 1 October
- Free zone mainland rules
- What a founder should do
- Common questions
Companies registered in the UAE with a 31 December 2025 year-end must file their corporate tax return and pay any tax due by 30 September 2026, the same week that amended VAT rules take effect on 1 October. For founders running UAE companies from abroad, the two dates land close together.
Corporate tax deadline
The Federal Tax Authority says taxable persons must submit returns and pay tax due within nine months of the end of each tax period. For a year ending 31 December 2025, that is 30 September 2026. Filing and payment run through EmaraTax, and businesses must keep supporting records for at least seven years after the tax period. The FTA warns of late fines and penalties but the notice does not state amounts.
VAT changes from 1 October
Cabinet Decision No. 149 of 2026 amends the VAT Executive Regulation. KPMG’s summary lists among the changes a rule that treats economically inseparable components as a single supply, a restriction on input tax for high-value cash supplies with the threshold to be set by the Minister, a switch of input tax apportionment to an output-based method from the first tax year beginning after 1 October 2027, and a requirement that credit notes be labelled “Tax Credit Note”. Accommodation benefits for employees qualify only if mandatory under a MoHRE directive. Businesses should review invoicing and accounting settings before 1 October.
Free zone mainland rules
A summary by Sterlinx Global describes Dubai’s framework under Executive Council Resolution No. 11 of 2025, which lets free zone establishments operate on the mainland: a branch outside the free zone at AED 10,000 per year, or a temporary permit at AED 5,000 for up to six months. The original regularisation window ran from 3 March 2025 to 3 March 2026, with a possible one-time extension. Read the official resolution before relying on the figures.
What a founder should do
Picture a Pakistani IT consultant who set up a free zone company in 2024 and sells to customers across Dubai: they need to confirm whether the return is due now, whether mainland sales require a branch or permit, and whether invoice templates meet the new VAT wording. An accountant licensed in the UAE is the safest route. Related reading: UK Companies House identity verification and UAE Golden Visa changes. To compare jurisdictions, see our company formation page.
Common questions
When is the UAE corporate tax return due for a December 2025 year-end?
30 September 2026. The Federal Tax Authority states returns and payment are due within nine months of the end of the tax period.
Where do I file?
Filing and payment are completed through the EmaraTax platform.
How long must records be kept?
At least seven years after the tax period ends, per the FTA.
When do the VAT regulation changes take effect?
Most amendments in Cabinet Decision No. 149 of 2026 take effect on 1 October 2026, with revised input tax apportionment applying from the first tax year beginning after 1 October 2027, per KPMG.
What is the free zone mainland branch fee in Dubai?
Dubai Executive Council Resolution No. 11 of 2025 provides a branch outside the free zone at AED 10,000 per year, and a temporary permit at AED 5,000 for up to six months, according to a summary by Sterlinx Global.