The UAE's Federal Tax Authority (FTA) has reminded businesses eligible for Small Business Relief that simplified tax treatment does not remove their obligations under the UAE Corporate Tax Law. As companies prepare to file returns for their first full tax periods, the authority is urging eligible taxpayers to get ready early, keep accurate financial records and submit returns on time.
Businesses whose financial year ended on 31 December 2025 must file their Corporate Tax returns and settle any amounts due by 30 September 2026.
Relief requirements and filing obligations
The FTA stressed that Small Business Relief recipients must still register for Corporate Tax, file simplified returns and keep enough documentation to prove their eligibility. Businesses have to formally elect to apply the relief through their Corporate Tax return, and all registered and exempt persons must submit returns or declarations and settle tax within nine months of the end of their tax period.
Revenue threshold
Eligible resident persons may claim zero taxable income where revenue stays below AED 3 million during the relevant tax period and all preceding applicable periods. Businesses must retain adequate evidence showing they meet this threshold, including records of transactions, changes in assets, liabilities and ownership interests.
Digital services
FTA Director General Abdulaziz Mohammed Al Mulla confirmed the authority's commitment to efficient compliance. Registration, filing and payment services run 24/7 through the EmaraTax digital platform, with the option to complete them directly or with the help of an FTA-approved tax agent.
Source: The Corporate Group
