UAE Tax Calendar 2026: Key VAT & Corporate Tax Deadlines
2026 brings more tax deadlines for UAE businesses than any year since VAT began — corporate tax is now in its second filing 2026 brings more tax deadlines for UAE businesses than any year since VAT began — corporate tax is now in its second filing cycle, VAT runs on its own separate timeline, and a new penalty framework is already in effect. This calendar puts every key VAT and corporate tax date for 2026 in one place, with the penalties attached, so nothing catches you off guard.
VAT return deadlines 2026
The core rule is the same for every VAT-registered business: your VAT return must be filed — and any VAT paid — within 28 days of the end of each tax period. What differs is how often you file, because the FTA assigns each business its own tax period at registration:
- Monthly filing — assigned to businesses with annual turnover of AED 150 million or more (and certain others at the FTA's discretion). The return is due on the 28th of the month following each month, so there is a VAT deadline every single month.
- Quarterly filing — assigned to most businesses below AED 150 million. The return is due 28 days after each three-month period ends.
Crucially, the FTA does not place every business on the same quarter. Your tax periods are assigned to you and may end in different months than another company's, so you must follow your specific cycle rather than a generic calendar. Because quarterly periods are staggered across businesses — and monthly filers report every month — VAT deadlines in practice fall on the 28th of nearly every month.
| If your tax period ends… | File & pay by |
|---|---|
| 31 January 2026 (monthly filer) | 28 February 2026 |
| 28 February 2026 (monthly filer) | 28 March 2026 |
| 31 March 2026 (quarterly filer) | 28 April 2026 |
| Any tax period | 28 days after it ends |
Your assigned tax period is shown on your VAT registration certificate and in your EmaraTax dashboard — always confirm your own dates there. If the 28th falls on a weekend or public holiday, the deadline moves to the next working day. For example, 28 June 2026 falls on a Sunday, so that VAT deadline shifts to Monday 29 June 2026. The payment deadline is always the same date as the filing deadline.
Corporate tax deadlines 2026
Your corporate tax return must be filed, and any tax paid, within 9 months of the end of your financial year. So your exact deadline depends on your year-end:
| Financial year ends | Corporate tax deadline |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2025 | 31 March 2026 |
| 30 June 2026 | 31 March 2027 |
For the most common case — a calendar financial year ending 31 December 2025 — the deadline is 30 September 2026. Filing and payment are a single obligation: you must do both by the same date. For a full breakdown, see our guide on the UAE Corporate Tax Deadline 2026.
The AED 10,000 penalty waiver — file by 31 July 2026
If you registered for corporate tax late, the FTA's relief initiative can waive the AED 10,000 penalty entirely — but only if you file your first return within 7 months of the end of your first tax period.
Key deadline: 31 July 2026
If your first corporate tax period ended on 31 December 2025, file your first corporate tax return by 31 July 2026 to have the full AED 10,000 late-registration penalty waived. Returns filed after this date no longer qualify, and any penalty already paid is only credited back if you meet the window.
Registration deadlines to watch
- New companies — businesses incorporated on or after 1 March 2024 must register for corporate tax within 3 months of incorporation.
- Freelancers & sole proprietors — natural persons whose UAE business turnover exceeded AED 1 million in 2025 were required to register for corporate tax by 31 March 2026. If you missed it, you may still recover the penalty through the 7-month waiver above — contact us urgently.
- VAT registration — mandatory once your taxable turnover exceeds AED 375,000 (voluntary above AED 187,500). Register within 30 days of crossing the threshold to avoid the AED 10,000 late-registration penalty.
What's new for 2026
- New penalty framework (in effect since 14 April 2026) — Cabinet Decision No. 129 of 2025 harmonised penalties across corporate tax, VAT, and excise into a single, more predictable structure.
- E-invoicing pilot (from July 2026) — the UAE's move to mandatory e-invoicing begins its pilot phase in 2026, ahead of becoming mandatory for large businesses from January 2027. Larger businesses should begin preparing their systems now.
- Small Business Relief — businesses with revenue below AED 3 million can elect Small Business Relief for tax periods ending on or before 31 December 2026, which removes corporate tax for that period (subject to conditions).
Penalties at a glance
| Violation | Penalty |
|---|---|
| Late corporate tax or VAT registration | AED 10,000 |
| Late VAT filing | AED 1,000 (first offence), AED 2,000 (repeat within 24 months) |
| Late corporate tax filing | AED 500/month (first 12 months), then AED 1,000/month |
| Late tax payment (VAT or corporate tax) | 14% per annum on the unpaid amount |
There is no grace period — penalties apply automatically from the day after the deadline.
Stay compliant with Finhub Middle East
As an FTA-registered tax agent in Karama, Dubai, we track every deadline for you — VAT returns, corporate tax filing, registrations, and payments — so you never face an avoidable penalty.
- VAT registration & filing handled end to end — see our VAT Registration and VAT Filing services.
- Corporate tax registration & returns — see Corporate Tax Registration and Corporate Tax Filing.
- Trusted by 1,500+ UAE businesses with a 5.0 Google rating from 132 reviews.
Want a team that manages every date on this calendar for you? Message us on WhatsApp for a free consultation.
Frequently Asked Questions
When are VAT returns due in the UAE in 2026?
VAT returns and payments are due within 28 days of the end of each tax period. The FTA assigns you either monthly or quarterly periods. Monthly filers have a deadline every month — the 28th of the following month. Quarterly filers file 28 days after each assigned quarter ends. Your exact periods are shown in your EmaraTax dashboard and on your VAT certificate.
When is the corporate tax deadline in 2026?
Corporate tax is due 9 months after your financial year ends. For a 31 December 2025 year-end, the deadline is 30 September 2026. Other year-ends have different deadlines.
What is the penalty for filing tax late in the UAE?
Late registration costs AED 10,000. For VAT, filing late carries a fixed penalty of AED 1,000 (AED 2,000 for a repeat within 24 months), while corporate tax late filing is AED 500 per month for the first 12 months, then AED 1,000 per month. On top of that, unpaid tax accrues a late-payment penalty of 14% per annum. All of these apply automatically, with no grace period.
Can I still avoid the AED 10,000 corporate tax penalty?
Yes, if you file your first corporate tax return within 7 months of the end of your first tax period. For first periods ending 31 December 2025, the deadline is 31 July 2026.
Do free zone companies have VAT and corporate tax deadlines too?
Yes. Free zone companies must register and file for both VAT (if over the threshold) and corporate tax — even Qualifying Free Zone Persons taxed at 0% must still file an annual corporate tax return.
