UAE tax deadlines November 2026: excise, VAT and Corporate Tax

November brings three deadlines. Two statutory dates fall on a weekend, and under the Tax Procedures Law a deadline that falls on a non-business day moves to the next business day — but we recommend filing before the weekend rather than relying on the extension.

Monday 16 November — excise tax return and payment

Excise returns are due on the 15th day after the end of each monthly tax period. For October 2026 that is Sunday 15 November, so the deadline moves to Monday 16 November 2026. Only excise-registered businesses are affected — for example those dealing in tobacco, carbonated, energy or sweetened drinks, or e-smoking products.

Monday 30 November — VAT return and payment

VAT returns and payment are due by the 28th day after the end of the tax period. For monthly filers (October 2026) and quarterly filers whose period runs August to October, that is Saturday 28 November, so the deadline moves to Monday 30 November 2026. Before you file, check that every invoice is in the books with the right emirate, that input VAT is claimed only on valid tax invoices, and that imports reconcile to the customs figure.

From 1 October 2026, Cabinet Decision No. 149 of 2026 amended several VAT rules — among them, a tax credit note must now be titled "Tax Credit Note", and input tax on employee benefits may be recoverable where the benefit is mandatory under UAE labour law, or is a contractual obligation or documented policy in the cases and conditions the FTA specifies (staff accommodation only where MoHRE rules require it). Credit notes issued from 1 October fall within this return.

Monday 30 November — Corporate Tax return for 28 February year ends

Corporate Tax returns and payment are due nine months after the end of the tax period. For companies — mainland and free zone — whose financial year ended on 28 February 2026, the deadline is 30 November 2026. That means financial statements finalised, the taxable income computation and related-party disclosures done and, for free zone companies claiming 0%, the qualifying-income analysis documented.

Also this month

• E-invoicing: businesses with revenue of AED 50 million or more should have appointed their Accredited Service Provider by 30 October and use November and December for testing — see our e-invoicing deadline note.
• Calendar-year companies: start the year-end close in good time for the 31 December 2026 financial year end.

All dates, with add-to-calendar buttons, are on our UAE tax compliance calendar. If the 30 November VAT or Corporate Tax return is on your desk and the books are not ready, talk to us.

Sources: Federal Decree-Law No. 28 of 2022 on Tax Procedures, as amended (Article 49(2)); Cabinet Decision No. 52 of 2017 (VAT Executive Regulation, Article 64; Articles 53(1)(c) and 60(1)(a) as amended by Cabinet Decision No. 149 of 2026); Federal Decree-Law No. 47 of 2022 (Articles 48 and 53); FTA Taxable Person Guide for Excise Tax (January 2026); Ministerial Decision No. 244 of 2025 as amended by Ministerial Decision No. 66 of 2026.