UAE Compliance Calendar: Deadlines for 2026 and 2027
The UAE has no single filing season, and that is exactly what catches companies out. Deadlines sit on three independent clocks: corporate tax runs from the end of your financial year, VAT from the tax period the authority assigned you, and the licence from the day it was issued. Nothing reminds you when they collide — but the penalties arrive on their own. Here is every deadline in one place, with the dates that matter in 2026 and 2027.
- Corporate tax return
- 9 months after year end
- VAT
- by the 28th
- Salaries
- by the 1st
- Ownership data
- 15 days to update
Three clocks that never line up
Before the dates, it is worth knowing what each one counts from. This is where the assumption that "everything is due in December" comes from — and it is wrong.
| Clock | Counts from | What it governs |
|---|---|---|
| Your tax period | the end of your financial year | corporate tax, audit, transfer pricing documentation |
| Your VAT period | the period assigned at registration | VAT returns and payments |
| Your licence date | the day the licence was issued | licence renewal, lease, establishment card, visas |
Corporate tax
Registration is mandatory for everyone, including companies taxed at 0% and free zone residents. Companies incorporated after 1 March 2024 must register within three months of incorporation. Being late costs AED 10,000.
Return and payment. Nine months after the end of the tax period. Filing and payment share one date — there is no separate payment deadline.
| Financial year ends | Return and payment due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 31 December 2026 | 30 September 2027 |
Small Business Relief is claimed in each return separately and applies while revenue has stayed at or below AED 3 million in the current and all previous periods. One date to note: the relief runs up to periods ending 31 December 2026. For a company on the calendar year, the 2027 period is already taxed under the general rules unless the relief is extended.
Audit. Audited financial statements are required above AED 50 million of revenue in a period, and for any Qualifying Free Zone Person regardless of revenue. There is no separate filing date with the authority — the report must exist by the time the return is filed, and free zones usually want it at licence renewal. Details are in our audit guide.
A late return costs AED 500 for each month started during the first twelve months, then AED 1,000 a month. Unpaid tax accrues 14% a year, charged monthly. The full list is in our FTA penalties guide.
VAT
Registration is mandatory once taxable turnover passes AED 375,000 over the previous 12 months, or is expected to pass it within the next 30 days. Voluntary registration starts at AED 187,500.
The return is filed and the tax paid by the 28th day of the month following the tax period. If the 28th falls on a weekend or public holiday, the deadline moves to the next business day. The period is set by the authority at registration: quarterly by default, monthly above AED 150 million of turnover.
| Quarter | Filing and payment due |
|---|---|
| January — March | 28 April |
| April — June | 28 July |
| July — September | 28 October |
| October — December | 28 January |
Quarters are staggered between companies: plenty of them start in February or March. Your own cycle is shown in EmaraTax, which also sends reminders — but they do not always arrive, and they are not a defence. The rules are explained in our VAT guide.
Payroll and WPS
Since 1 June 2026, wages must clear through the Wage Protection System by the 1st day of the following month. The previous fifteen-day grace period was abolished by Ministerial Resolution No. 340 of 2026.
After that the escalation starts: notifications on day two, new work permits blocked on day five, fines from day eleven, and from day sixteen onwards measures up to a collective labour dispute and asset freezes for repeat offenders. At least 85% of the payroll must go through WPS. The day-by-day breakdown is in our WPS guide.
E-invoicing: what changes in 2027
This is the one item on the calendar that does not bind most companies yet — and the one that needs the most lead time. Choosing an accredited provider and rebuilding your invoicing flow is not a one-week job.
| Date | What happens | Who it applies to |
|---|---|---|
| 30 October 2026 | appoint an accredited service provider (ASP) | revenue from AED 50m |
| 1 January 2027 | e-invoicing becomes mandatory | revenue from AED 50m |
| 31 March 2027 | appoint a provider | everyone else |
| 1 July 2027 | e-invoicing becomes mandatory | everyone else |
| 1 October 2027 | mandatory for government transactions | B2G |
Sales to consumers are outside the mandatory scope for now. How the exchange model works and what the PINT AE format is — in our e-invoicing guide.
Licence, lease and ownership data
These are not tax deadlines, but they are the ones that most often stop a company from operating: an expired licence gets the bank account frozen, and without a valid establishment card you cannot renew staff visas.
| What | When | If you are late |
|---|---|---|
| Licence renewal | annually, on the issue date | free zone fine, portal access restricted, bank risk |
| Lease or desk agreement | together with the licence | renewal will not be accepted |
| Establishment card | annually | no new or renewed visas |
| Employee residence visas | usually every 2 years | daily fine per person |
| Beneficial ownership (UBO) data | within 15 days of any change | warning, then a registrar fine |
The beneficial ownership register deserves its own note: the obligation comes from Cabinet Decision No. 109 of 2023 and is not a one-off form. A shareholder changes, holdings shift, a director renews a passport — you have 15 days to update the registrar. Businesses that fall into the DNFBP categories also register in goAML; that has its own guide.
What is gone
Economic Substance reporting has been discontinued. Cabinet Decision No. 98 of 2024 removed the obligation to file ESR notifications and reports for financial years ending after 31 December 2022, and penalties already paid for those periods are refunded. Obligations remain only for the 2019–2022 periods. If someone still offers to "file your ESR for last year", that service no longer exists.
A year in the life of an ordinary company
Take a free zone company on the calendar year, with quarterly VAT and three employees. Its year looks like this:
| Every month | Every quarter | Once a year |
|---|---|---|
| salaries through WPS by the 1st; bookkeeping and bank reconciliation | VAT return filed and paid by the 28th | licence and lease renewal; establishment card; audit where required; corporate tax return nine months after year end |
Then there are the events you cannot schedule: a change of shareholder or director (15 days to update the data), adding a new activity, crossing the VAT threshold, or passing AED 3 million and losing Small Business Relief.
If a deadline has already slipped
One rule holds: the earlier you correct it yourself, the cheaper it is. An error you disclose before an audit costs 1% a month; the same error found by the authority costs 15% plus 1% a month. Late corporate tax registration has its own way out — file the first return within seven months of the end of the first tax period and the AED 10,000 penalty is waived. Amounts and mechanisms are in our penalties guide.
