September 30 Corporate Tax deadline: don't leave this to the last week

Businesses with a financial year ending December 31, 2025 must file and pay Corporate Tax by September 30, 2026. Even with zero tax owed, you must still file. Under Cabinet Decision No. 75 of 2023, late filing carries AED 500 per month for the first 12 months, rising to AED 1,000 per month from month 13. Separately, any unpaid Corporate Tax accrues a penalty at 14% per annum from the day after the due date. What you need before filing: IFRS-compliant financial statements, VAT-CT reconciliation, expense classification review. Accounting firms are at peak capacity, so get your accounts finalised immediately.

—  E-invoicing: phased deadlines by business size

Applies to B2B and B2G transactions only. PDF invoices do not qualify as eInvoices under the new system; in-scope eInvoices must be exchanged in the required structured format through an Accredited Service Provider. SME ASP appointment deadline: March 31, 2027. Penalty for missing: AED 5,000/month. The AED 50M threshold is calculated on total revenue including B2C, not just B2B.

Small Business Relief extended to December 31, 2029 (Ministerial Decision No. 131 of 2026)

The UAE Ministry of Finance issued Ministerial Decision No. 131 of 2026 on 29 July 2026, extending Small Business Relief (SBR) to cover qualifying tax periods ending on or before 31 December 2029. Eligible businesses with annual revenue not exceeding AED 3 million may elect Small Business Relief for those qualifying tax periods. All existing eligibility conditions remain unchanged: businesses must still register for Corporate Tax, file returns on time, and maintain documentation to support the SBR election. The extension does not relax any compliance obligations; it simply extends the window.

Salary must be paid on the 1st of every month; the 15-day grace period is gone

Under Ministerial Resolution No. 340 of 2026 (effective June 1, 2026), all private sector employers must pay salaries through WPS by the 1st of every month for the prior month's work. The old 15-day grace period and contract-based flexibility are completely removed. The WPS compliance threshold has increased from 80% to 85%, and any shortfall from full compliance should relate only to lawful and properly documented deductions. Enforcement starts Day 2: warnings → work permit suspension → fines → automatic labour dispute registration → travel bans. New employees are in WPS scope from day one.

Emirati minimum salary raised to AED 6,000; compliance deadline was June 30

MoHRE raised the mandatory minimum salary for Emiratis in the private sector from AED 5,000 to AED 6,000/month (basic + fixed allowances). Applies to all new, renewed, or amended work permits from January 1, 2026; existing contracts had a grace period to June 30, 2026, which has now passed. From July 1, 2026: Emiratis earning below AED 6,000 do not count toward Emiratisation quotas, and companies face new work permit suspension until corrected.

Filing your CT return this September? Your financial statements must meet IFRS standards

As the September 30 deadline approaches, this is a reminder that UAE Corporate Tax Law requires financial statements to be prepared under the applicable accounting standard before you can file. Under Ministerial Decision No. 114 of 2023, the standard depends on your revenue:

Revenue above AED 50 million → Full IFRS required. Audited statements also mandatory (Ministerial Decision No. 84 of 2025).

Revenue at or below AED 50 million → IFRS for SMEs may be applied. This is a simplified, internationally recognised framework published by the IASB, with the same accounting principles as full IFRS but with reduced disclosure requirements, designed for smaller businesses.

Revenue up to AED 3 million → Cash basis accounting may be elected under defined conditions.

Your taxable income is calculated starting from your financial statements, so inaccurate or non-compliant accounts directly affect your CT return. All records must be retained for a minimum of 7 years.

UAE Golden Residency: investor and entrepreneur routes for business owners

The UAE Golden Residency offers 5- or 10-year residency depending on the qualifying category. Relevant routes for business owners include investment and entrepreneurship, subject to applicable eligibility criteria. Eligibility conditions, minimum thresholds, and qualifying criteria are defined by federal regulations and the relevant emirate authority. We recommend verifying your specific eligibility directly through the ICP portal (icp.gov.ae) or the relevant authority rather than relying on third-party summaries.

AED 2.445 billion in procurement opportunities available to Emirati SMEs; National Champions Programme active

The National Forum for SMEs – Government Procurement 2026 opened AED 2.445 billion in procurement opportunities from federal entities, local entities and national companies, exclusively available to Emirati-owned SMEs. Separately, the Emirates Growth Fund's National Champions Programme supports high-potential UAE-based manufacturing SMEs in priority sectors through growth capital, market enablement and strategic support.

Owner's view

Q2 reflected mixed signals across UAE markets, with positive momentum in equity performance and selected corporate results, alongside continued volatility in commodity prices and an uncertain global backdrop. Business owners and investors should approach opportunities with careful assessment of financial strength, sector fundamentals, and risk exposure, keeping longer-term objectives in view rather than reacting to short-term market movements.