UAE Corporate Tax & VAT Deadlines — Filing Calendar

Unlike most countries, the UAE has no single "tax day" — Corporate Tax deadlines depend entirely on each business's own financial year. Here's exactly how to work out your dates, with worked examples.

Why There's No Single "Deadline Date"

Most countries fix a single national tax deadline — 31 July in India, 15 April in the US. The UAE deliberately doesn't: Corporate Tax obligations are tied to each business's own financial year, and the return is due 9 months after that financial year ends, whatever date that happens to be.

Worked examples

Financial Year End	Corporate Tax Return & Payment Due
31 December 2026	30 September 2027
31 March 2027	31 December 2027
30 June 2027	31 March 2028

If your business follows the calendar year (most common), your 2026 Corporate Tax return is due by 30 September 2027. If you follow a UK-style April–March year, your return for the year ending March 2027 is due by 31 December 2027.

Estimate your Corporate Tax liability for the year.

Use the Corporate Tax Calculator →

Registration Deadlines

Before you can file at all, your business needs to be registered for Corporate Tax with the Federal Tax Authority. Registration deadlines were originally staggered based on when a business's trade licence was issued, but if you haven't registered yet, the safest approach is to register as soon as possible — the penalty for late registration is a fixed AED 10,000, applied regardless of whether any tax is ultimately owed.

VAT Filing Cycle

VAT operates on a completely separate, more predictable cycle from Corporate Tax:

Quarterly filing — the standard cycle for most VAT-registered businesses, with the return and payment due one month after each quarter ends
Monthly filing — required for businesses above a turnover threshold set by the FTA, giving the tax authority more frequent visibility into larger businesses' VAT position

Unlike Corporate Tax, VAT periods are typically assigned by the FTA at registration and don't automatically follow your accounting year-end.

Small Business Relief Doesn't Remove the Filing Obligation

If your business qualifies for Small Business Relief (revenue at or below AED 3,000,000), your Corporate Tax liability may be treated as effectively nil — but you still need to register and still need to file a return by the same 9-month deadline. Relief affects what you owe, not whether you need to file.

Penalties for Late Filing & Payment

Failure	Penalty
Late Corporate Tax registration	Fixed AED 10,000
Late Corporate Tax return filing	AED 500/month for the first 12 months, then AED 1,000/month thereafter
Late payment of tax due	Additional charges accrue on the outstanding amount, separate from the filing penalty
Late VAT return filing	Fixed penalty plus a percentage-based penalty on unpaid VAT, increasing the longer it remains outstanding

Free Zone Businesses: Same Deadline, Extra Conditions

"Qualifying Free Zone Persons" still follow the same 9-month filing rule as any other UAE business — the Free Zone 0% rate is about what you owe, not when you file. Missing your filing deadline, or failing to meet ongoing substance and activity requirements, can jeopardize the qualifying status itself, not just trigger a late penalty.

Frequently Asked Questions

When is UAE Corporate Tax actually due?+

Corporate Tax returns and payment are due within 9 months of the end of a business's financial year. There's no single fixed date across all businesses — it depends entirely on each company's own accounting period.

What's the penalty for late Corporate Tax registration?+

A fixed administrative penalty of AED 10,000 applies for failing to register for Corporate Tax within the required timeframe, regardless of whether any tax is ultimately owed.

How often do I need to file a VAT return?+

Most VAT-registered businesses file quarterly. Businesses with turnover above a threshold set by the Federal Tax Authority are required to file monthly instead.

What happens if I file my Corporate Tax return late?+

A penalty of AED 500 per month applies for the first 12 months of delay, rising to AED 1,000 per month after that, in addition to any tax owed plus interest-equivalent charges.

VAT Calculator →

How Corporate Tax Works →

RELATIVELY NEW REGIME

UAE Corporate Tax is a relatively new regime with rules continuing to be clarified through Federal Tax Authority guidance. Verify your exact registration status, financial year, and filing deadline with the Federal Tax Authority or a UAE tax advisor.