Two tax dates land side by side this week. The corporate tax filing deadline for companies with a December 2025 year-end has just passed, and amended VAT rules take effect on October 1. Meanwhile, Dubai’s free zone mainland framework is reshaping how small companies trade. Here is what changes, what it means for you, and what to check with a professional before you act. This is a plain-language summary of reported announcements — not legal or tax advice.

The corporate tax deadline just passed

The Federal Tax Authority required all taxable persons whose tax period ended on 31 December 2025 to file their corporate tax return and pay any tax due by 30 September 2026 — nine months after the end of the tax period. Filing and payment run through the FTA’s EmaraTax platform, directly or via an approved tax agent. Businesses must keep supporting records for at least seven years after the tax period. The FTA has warned of late fines and penalties for missed filings, without stating amounts — if your company missed the deadline, speak to a licensed tax agent promptly.

VAT regulation amendments take effect October 1

Cabinet Decision No. 149 of 2026 amends the VAT Executive Regulation from 1 October 2026. Based on reported summaries, the key points are:

  • Single supply rule: economically inseparable components are now treated as one supply.
  • Cash input tax restriction: limits on input tax recovery for high-value cash supplies, with the threshold to be set by the Minister.
  • Credit note labelling: credit notes must be labelled “Tax Credit Note”.
  • Employee accommodation: benefits qualify only where mandatory under a MoHRE directive.
  • Apportionment switch: a move to output-based input tax apportionment — from the first tax year beginning after 1 October 2027, giving businesses a lead time to prepare.
Business paperwork and receipts organized on a desk next to a laptop
VAT-registered businesses should review invoicing and accounting settings before the new rules take effect on October 1.

The practical advice from tax advisers: review invoicing templates, accounting software settings and credit note formats before October 1. The change still applies to small outfits — VAT compliance follows registration, not office size, so a co-working space or freelance setup isn’t exempt.

Free zone companies can trade on the Dubai mainland

Dubai’s Executive Council Resolution No. 11 of 2025 opened licensed routes for free zone companies to operate on the mainland without creating a separate entity. Administered by the Department of Economy and Tourism (DET), the routes include:

  • Mainland branch license: one year, renewable, at AED 10,000 per year.
  • Temporary permit: up to six months at AED 5,000 — useful for short-term projects or testing mainland demand.

DIFC financial entities are excluded. The tax caution from advisers: mainland income generally falls outside the 0% qualifying free zone rate, so keep mainland and free zone income clearly separated in your accounts. For broader cost planning, see our payments guide and Dubai cost guide.

What to do this week

Modern free zone office buildings in Dubai on a sunny day
Resolution No. 11 of 2025 lets eligible free zone companies trade on the mainland through DET-licensed routes.

If you run a UAE company: confirm your corporate tax filing is done (or get help if it isn’t), update your VAT invoicing settings before October 1, and if you’re a free zone company eyeing mainland clients, use the licensed permit routes. Confirm every figure and deadline with a licensed UAE accountant or FTA official publications.

FAQs

What is the UAE corporate tax filing deadline?

Returns and payment are due within nine months of the end of each tax period. For tax periods ending 31 December 2025, that meant 30 September 2026, filed via EmaraTax.

What changes in the VAT amendments from October 1, 2026?

Cabinet Decision No. 149 of 2026 amends the VAT Executive Regulation: inseparable components count as a single supply, input tax on high-value cash supplies is restricted, credit notes must be labelled “Tax Credit Note”, and employee accommodation benefits qualify only where mandatory under a MoHRE directive.

When does the new input tax apportionment rule apply?

The switch to output-based apportionment applies from the first tax year beginning after 1 October 2027 — not immediately — giving businesses time to adjust.

Can my Dubai free zone company operate on the mainland?

Yes, through DET-licensed routes under Executive Council Resolution No. 11 of 2025: a mainland branch license (AED 10,000 per year) or a temporary permit (AED 5,000 for up to six months). DIFC financial entities are excluded.

Where do I file and get help?

File through the FTA’s EmaraTax platform, or use an approved tax agent. This article is a summary of reported announcements, not tax advice — consult a licensed UAE accountant.

Sources: Tamara News, WAM/FTA announcement, KPMG.