UAE tax compliance calendar: VAT, Corporate Tax and excise deadlines for the next 90 days
Every FTA deadline falling between October and December 2026 — VAT, Corporate Tax, excise and the rolling obligations — with add-to-calendar buttons. Updated monthly.
Last updated 2 October 2026. This page is refreshed at the start of every month.
Deadlines by date
| Due | What | Who | Add to calendar |
|---|---|---|---|
| 15 Oct 2026 | Excise tax return and payment for September 2026 | Excise-registered businesses (tobacco, energy drinks, sweetened drinks, e-smoking products) | + Google + Outlook |
| 28 Oct 2026 | VAT return and payment for the tax period ended 30 September 2026 | Quarterly filers whose period is July–September, and all monthly filers | + Google + Outlook |
| 31 Oct 2026 Saturday — FTA accepts Mon 2 Nov | Corporate Tax return and payment for financial years ended 31 January 2026 | Companies and free zone persons with a 31 January year end (9-month rule) | + Google + Outlook |
| 15 Nov 2026 Sunday — FTA accepts Mon 16 Nov | Excise tax return and payment for October 2026 | Excise-registered businesses | + Google + Outlook |
| 28 Nov 2026 Saturday — FTA accepts Mon 30 Nov | VAT return and payment for the tax period ended 31 October 2026 | Quarterly filers whose period is August–October, and all monthly filers | + Google + Outlook |
| 30 Nov 2026 | Corporate Tax return and payment for financial years ended 28 February 2026 | Companies and free zone persons with a 28 February year end | + Google + Outlook |
| 15 Dec 2026 | Excise tax return and payment for November 2026 | Excise-registered businesses | + Google + Outlook |
| 28 Dec 2026 | VAT return and payment for the tax period ended 30 November 2026 | Quarterly filers whose period is September–November, and all monthly filers | + Google + Outlook |
| 31 Dec 2026 | Corporate Tax return and payment for financial years ended 31 March 2026 · year-end close for 31 December companies | 31 March year ends file and pay; calendar-year companies close their books (return due 30 September 2027) | + Google + Outlook |
Where a due date falls on a weekend or public holiday, the FTA accepts filing on the next business day — three dates in this list do (31 October, 15 and 28 November); the statutory date is shown and the extension noted, but treat the statutory date as the target. Quarterly VAT periods are assigned by the FTA at registration — check your period on EmaraTax if you are unsure which quarter applies to you.
Rolling obligations that have no fixed date
- Corporate Tax registration — a company incorporated in the UAE must register within three months of its incorporation date. Missing it attracts the AED 10,000 penalty (see the waiver conditions).
- VAT registration — mandatory within 30 days of taxable supplies exceeding AED 375,000 in the past 12 months or expected in the next 30 days.
- Trade licence renewal — on the licence anniversary; some licensing authorities now ask for the Corporate Tax registration certificate at renewal.
- WPS salaries — within 15 days of the salary due date for MoHRE-registered employers.
- UBO register — update the registrar within 15 days of any change in beneficial ownership.
- Record keeping — seven years for Corporate Tax records, five years for VAT records (15 for real-estate records) (what to keep).
What it costs to be late
- VAT return — AED 1,000 for the first late return, AED 2,000 for a repeat within 24 months. VAT payment — 2% of the unpaid tax immediately, then 4% a month, capped at 300%.
- Corporate Tax return — AED 500 for each month (or part) late for the first twelve months, AED 1,000 a month thereafter. Corporate Tax payment — 14% a year, charged monthly on the unpaid amount.
- Excise return — same late-filing scale as VAT.
How we keep clients ahead of this
Every ProBiz Setup package includes a filing calendar managed for you: we prepare each return from your books, send it for approval a week before the due date and file it on EmaraTax with the FTA acknowledgement sent to you. See packages and prices or ask for a proposal.