A company with a 31 December 2025 year-end must file its Corporate Tax return and pay any amount due by 30 September 2026. That date affects many UAE businesses, yet it is not the deadline for every company. Your own date comes from the end of your financial year, followed by nine months. Filing and payment fall on the same day. This guide covers the full list of 2026 deadlines, registration rules, tax rates, reliefs, filing steps, and penalties.