Key UAE deadlines at a glance
| Obligation | Deadline | Who it applies to |
|---|---|---|
| VAT return & payment | Within 28 days after the end of each tax period (monthly or quarterly) | VAT-registered businesses |
| Excise tax return | Within 15 days after the end of each monthly tax period | Excise-registered businesses |
| Corporate Tax registration | Within 3 months of incorporation for new companies | All UAE companies, including free zones |
| Corporate Tax return & payment | Within 9 months after your financial year-end | All taxable persons |
| Transfer pricing disclosure | With the Corporate Tax return, where thresholds are met | Businesses with related-party transactions |
| Audited financial statements | Kept for Corporate Tax; required at many licence renewals | Revenue above AED 50m, QFZPs, most free zone companies |
| E-invoicing: appoint ASP | 31 July 2026 (revenue ≥ AED 50m) · 31 March 2027 (others) | B2B and B2G suppliers |
| E-invoicing: go-live | 1 January 2027 (revenue ≥ AED 50m) · 1 July 2027 (others) | B2B and B2G suppliers |
| UBO register update | Within 15 days of any change in ownership | Mainland and free zone companies |
| WPS salary payments | Monthly, by the salary due date | Employers registered with MOHRE |
| Emiratisation targets | Half-yearly checks: 30 June and 31 December | Private companies with 50+ employees |
| Trade licence renewal | Every year, before expiry | All companies |
What changed recently
- E-invoicing is coming. Businesses with revenue of AED 50 million or more go live on 1 January 2027; all other businesses in scope follow on 1 July 2027.
- Corporate Tax is in its third year. The FTA is now focusing on accuracy, transfer pricing and free zone qualifying status.
- Small Business Relief ends soon. It is available only for tax periods ending on or before 31 December 2026.
- Economic Substance Regulations no longer apply to financial years starting on or after 1 January 2023.
Penalties to avoid
Late Corporate Tax registration carries an AED 10,000 penalty. Late VAT and Corporate Tax returns, late payments and incorrect returns all carry administrative penalties from the Federal Tax Authority, which add up quickly.
This calendar is general guidance based on UAE rules as of November 2026. Deadlines can change and depend on your circumstances, so confirm your own position with us.