UAE tax deadlines for financial year 2026: Corporate Tax and VAT
In short: For a tax year from 1 January to 31 December 2026, the Corporate Tax return and payment are due by 30 September 2027. For a first tax year, filing by 31 July 2027 cancels any late-registration penalty. VAT returns and payment are due within 28 days after the end of each VAT tax period.
Corporate Tax: tax year 1 January to 31 December 2026
| Date | What is due | Source |
|---|---|---|
| 31 December 2026 | End of the tax year. Small Business Relief can be chosen for tax years ending on or before 31 December 2029, if the conditions are met in that year. | MoF |
| 31 March 2027 | Individuals (natural persons) whose business revenue went over 1,000,000 AED in 2026: register for Corporate Tax. | FTA |
| 31 July 2027 | First tax year only: file the return within 7 months of its end and any late-registration penalty is cancelled. | FTA |
| 30 September 2027 | Tax return and payment of any tax due: within 9 months after the end of the tax year. | FTA |
| Within 3 months of incorporation | Companies created on or after 1 March 2024: Corporate Tax registration. | FTA |
VAT
| Date | What is due | Source |
|---|---|---|
| 28 days after each tax period | VAT return and payment, for every VAT tax period (dates shown in EmaraTax). | FTA |
| 28 October 2026 | Final deadline for filing VAT returns listed by the FTA (tax period ending 30 September 2026). | FTA |
| 28 January 2027 | Return and payment for a VAT tax period ending on 31 December 2026 (28 days later). | FTA |
| Within 30 days | Apply for VAT registration once taxable sales go over 375,000 AED in the last 12 months, or are expected to in the next 30 days. | FTA |
The previous tax year
For tax years that ended on 31 December 2025, the FTA set 30 September 2026 as the deadline to file the Corporate Tax return and pay the tax due, including for businesses using Small Business Relief. If you missed it, act now: fines add up every month. See What happens if I file or pay late?
Another year end?
If your tax year does not end on 31 December, enter its last day in the Corporate Tax deadline calculator: the same rules give your own dates. Details of each step: Corporate Tax registration on EmaraTax and the VAT return.
Check it with the free calculator: Corporate Tax deadline calculator →
Official sources
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated), Art. 51, 53 and 56 (checked 20 October 2026)
- FTA news (26 September 2026): 30 September 2026 is the deadline for filing Tax Returns and paying Corporate Tax for the financial year ended 31 December 2025 (page last updated 28 September 2026 · checked 20 October 2026)
- FTA news (7 May 2025): waiver of the late Corporate Tax registration penalty (checked 20 October 2026)
- FTA Decision No. 3 of 2024 on the Corporate Tax registration timeline (checked 20 October 2026)
- Ministerial Decision No. 131 of 2026 amending Ministerial Decision No. 73 of 2023 on Small Business Relief (Ministry of Finance, issued 29 July 2026) (checked 20 October 2026)
- FTA: Filing VAT Returns and Making Payments (page last updated 16 May 2024 · checked 20 October 2026)
- FTA: Announcements (“Final deadline for filing VAT returns”, 28 October 2026) (checked 20 October 2026)
- FTA: Registration for VAT (page last updated 6 April 2026 · checked 20 October 2026)
- Federal Decree-Law No. 8 of 2017 on Value Added Tax (consolidated) (checked 20 October 2026)
General information, not tax advice. Your situation may differ.