What's due in October 2026: VAT on the 28th, Corporate Tax for January year ends, excise on the 15th

October is a filing month. For most VAT-registered businesses it brings the quarterly return for July–September; for companies with a 31 January year end it is the Corporate Tax deadline; and excise-registered businesses file on the 15th as every month. The dates:

15 October — excise tax return and payment

Excise-registered businesses file the September return and pay the tax due. Only businesses dealing in tobacco, energy drinks, sweetened drinks or e-smoking products are affected.

28 October — VAT return and payment for the period ended 30 September

This is the big one. Quarterly filers whose tax period runs July to September, and all monthly filers, must file the return on EmaraTax and pay the net VAT by 28 October 2026. Before you file, check that:

• every sales invoice for the quarter is in the books and carries the correct emirate (the return asks for sales by emirate);
• input VAT is claimed only on valid tax invoices addressed to you, dated within the period (an invoice missed last period can still be claimed in this one, but not later);
• imports through customs are reported under the reverse charge and reconcile to the FTA's pre-populated figure;
• any credit notes issued in the quarter reduce the output tax in the same return.

Late filing costs AED 1,000 (AED 2,000 if it is the second time within 24 months); late payment adds 2% immediately and 4% for each month that follows. Our VAT due dates and penalties article has the full picture.

31 October — Corporate Tax return for financial years ended 31 January 2026

Corporate Tax returns are due nine months after the end of the tax period, so companies — mainland and free zone — whose financial year ended on 31 January 2026 must file and pay by 31 October 2026 (a Saturday, so the FTA accepts filing on Monday 2 November — but do not plan on it). That means financial statements finalised, the taxable income computation done, related-party disclosures completed and, for free zone persons claiming the 0% rate, the qualifying-income analysis documented. Late filing is AED 500 a month for the first year.

Rolling: Corporate Tax registration for new companies

Any company incorporated in July 2026 must be registered for Corporate Tax by October 2026 — the FTA allows three months from incorporation. The penalty for missing it is AED 10,000.

Looking ahead

28 November (a Saturday — Monday 30 November is accepted) brings the VAT return for August–October filers, and 30 November the Corporate Tax return for 28 February year ends; calendar-year companies should start their year-end close in December. All dates with add-to-calendar buttons are on our UAE tax compliance calendar, which we update every month.

If the 28 October VAT return is on your desk and the books are not ready, we can take it from here — VAT return filing starts at AED 499 a quarter.