The UAE tax calendar for companies and groups.

FY2025 corporate tax returns and payments were due

Calendar-year businesses (financial year ended 31 Dec 2025)

The FTA confirmed no extension. Penalties now accrue: AED 500 a month (or part) for the late return, and 14% a year, applied monthly, on unpaid tax.

VAT return and payment

Quarterly filers (Jul to Sep 2026) and monthly filers (Sep 2026)

Due by the 28th day after the end of the tax period.

Appoint your e-invoicing Accredited Service Provider

Businesses with revenue of AED 50 million or more

Moved from 31 July 2026. Go-live is unchanged at 1 January 2027. Missing the appointment can cost AED 5,000 a month.

Corporate tax return and payment: January year ends

Financial year ended 31 January 2026

Nine months after the period end. 31 October is a Saturday: file by Friday 30 October to be safe.

Weekend deadline: file by Fri 30 October 2026 to be safe.

Late-registration penalty waiver cut-off

Businesses whose FIRST tax period ended 31 March 2026

File the first return within seven months of the first period end and the AED 10,000 late-registration penalty is waived, or credited back if paid.

Weekend deadline: file by Fri 30 October 2026 to be safe.

Top-up Tax (DMTT) registration

UAE entities of multinational groups with revenue of EUR 750 million or more (financial years ending before 30 April 2026)

Registration is required even if no top-up tax is due. It is separate from corporate tax registration.

Corporate tax return and payment: February year ends

Financial year ended 28 February 2026; waiver cut-off for first periods ended 30 April 2026

Nine months after the period end.

VAT return and payment

Quarterly filers (Aug to Oct) and monthly filers (Oct)

28 November is a Saturday, so the deadline moves to Monday 30 November.

VAT return and payment

Quarterly filers (Sep to Nov) and monthly filers (Nov)

Due by the 28th day after the end of the tax period.

Corporate tax return and payment: March year ends

Financial year ended 31 March 2026; waiver cut-off for first periods ended 31 May 2026

Nine months after the period end.

Last day to reclaim credit balances older than five years

All taxpayers with old balances (mostly legacy VAT)

Under the amended Tax Procedures Law, refunds must be claimed within five years. Older balances have a one-year transitional window that closes on 31 December 2026.

Financial year 2026 closes

Calendar-year businesses

The first year of the R&D tax credit and of the free zone distributor audit report. Every tax group now needs audited statements. Small Business Relief continues to 2029.

E-invoicing goes live

Businesses with revenue of AED 50 million or more

B2B and B2G invoices must be issued through your Accredited Service Provider.

VAT return and payment: Q4 2026

Quarterly filers (Oct to Dec 2026) and monthly filers (Dec 2026)

Due by the 28th day after the end of the tax period.

Corporate tax return and payment: April year ends

Financial year ended 30 April 2026

31 January 2027 is a Sunday: file by Friday 29 January to be safe.

Weekend deadline: file by Fri 29 January 2027 to be safe.

Individuals register; June year-end returns due; smaller businesses appoint an e-invoicing provider

Freelancers with 2026 business turnover over AED 1 million; financial years ended 30 June 2026; businesses under AED 50 million revenue

Three deadlines on one day.

First Top-up Tax return and payment

In-scope multinational groups, calendar financial year 2025 (18-month transition year)

Filing-penalty relief applies where reasonable measures were taken. It does not cover late payment.

E-invoicing goes live for smaller businesses

Businesses with revenue under AED 50 million

Government entities follow on 1 October 2027.

FY2026 corporate tax returns and payments due

Calendar-year businesses (financial year ended 31 December 2026)

The first returns that can claim the R&D tax credit.