The next UAE tax deadline is 28 October 2026. That is the VAT return and payment for quarterly filers whose tax period ended on 30 September, and for monthly filers covering September. Two days later, on 30 October, businesses with revenue above AED 50 million must have appointed an e-invoicing service provider.
This page lists the dates a typical UAE business needs between now and the end of 2027. Each one comes from the law or an official announcement, and each links to a guide that explains it. We checked them on 13 October 2026. Dates move, so your own EmaraTax account has the final word.
The next three months
| Date | What is due | Who it applies to |
|---|---|---|
| Wed 28 Oct 2026 | VAT return and payment for the period ending 30 September (quarterly) or September (monthly) | VAT-registered businesses. See our VAT filing guide. |
| Fri 30 Oct 2026 | Appoint an accredited e-invoicing service provider | Businesses with revenue above AED 50 million. See our e-invoicing provider guide. |
| Mon 30 Nov 2026 | VAT return and payment for the period ending 31 October (quarterly) or October (monthly) | VAT-registered businesses. The 28th falls on a Saturday, so the date moves to Monday. |
| Mon 28 Dec 2026 | VAT return and payment for the period ending 30 November (quarterly) or November (monthly) | VAT-registered businesses |
| Thu 31 Dec 2026 | Corporate tax return and payment for a financial year that ended 31 March 2026 | Companies with a 31 March year-end. See our corporate tax filing guide. |
| Thu 31 Dec 2026 | Last day to apply for old unused VAT credits | Businesses with credits from tax periods that ended on or before 31 December 2021 (our reading). See our VAT refund deadline guide. |
| Thu 31 Dec 2026 | Emiratisation year-end target, a further 1% increase in skilled roles | Mainland companies with 50 or more employees. See our Emiratisation guide. |
| Fri 1 Jan 2027 | E-invoicing goes live | Businesses with revenue above AED 50 million |
| Thu 28 Jan 2027 | VAT return and payment for the period ending 31 December (quarterly) or December (monthly) | VAT-registered businesses |
Missed the corporate tax return for a 31 December 2025 year-end? It was due on 30 September 2026. File as soon as you can and check our VAT penalties guide and the corporate tax filing guide for what late filing costs.
Three changes that older calendars get wrong
If you are using a calendar published a few weeks ago, check these three items.
1. Small Business Relief has been extended to 2029. Several calendars and guides still say the relief ends on 31 December 2026. The Ministry of Finance extended it on 7 August 2026 through Ministerial Decision No. 131 of 2026, so it now covers tax periods that end on or before 31 December 2029. The AED 3 million revenue threshold has not changed. The relief is still elective and not automatic. Your revenue must be AED 3 million or less in the current period and in every earlier period since 1 June 2023. Our Small Business Relief guide explains the conditions.
2. E-invoicing providers no longer have a “pre-approved” stage. Ministerial Decision No. 168 of 2026 took effect on 1 October 2026. It removes the pre-approval step, so providers now go through direct accreditation. Providers that held preliminary approval have up to 30 days from 1 October to finish the accreditation requirements. The business deadlines have not changed: appoint a provider by 30 October and go live by 1 January 2027. Before you sign with a provider, ask for their accreditation status in writing.
3. Old VAT credits now expire. Since 1 January 2026, unused excess input VAT can only be refunded or used within five years of the end of the tax period it arose in. A one-time relief gives older credits until 31 December 2026. The table above has the date, and our guide explains which periods are covered.
Dates that depend on your financial year-end
Corporate tax. The return and the payment are both due nine months after your financial year ends.
| Financial year ends | Return and payment due |
|---|---|
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 30 September 2026 | 30 June 2027 |
| 31 December 2026 | 30 September 2027 |
VAT. Returns are due 28 days after the end of the tax period. Monthly filers file every month. Quarterly filers follow one of three schedules, and the FTA assigned yours when you registered. If you are not sure which one is yours, look at your EmaraTax return history. When the 28th lands on a weekend or public holiday, the date moves to the next working day.
Dates already fixed for 2027
| Date | What is due | Who it applies to |
|---|---|---|
| 31 March 2027 | Appoint an e-invoicing service provider | In-scope businesses below AED 50 million, and government entities |
| 1 July 2027 | E-invoicing goes live | In-scope businesses below AED 50 million |
| 1 October 2027 | E-invoicing goes live | Government entities |
Rules that repeat
| Rule | Deadline | Read more |
|---|---|---|
| VAT return and payment | 28 days after the tax period ends | VAT filing |
| Corporate tax return and payment | 9 months after the financial year ends | Corporate tax deadlines |
| New company corporate tax registration | 3 months from incorporation, for UAE-resident companies formed on or after 1 March 2024 | Corporate tax registration |
| Corporate tax deregistration | 3 months from the date the business stops | Deregistration guide |
| UBO register changes | 15 days from when you become aware of the change | UBO register |
| Transfer pricing documents | 30 days from an FTA request | Transfer pricing |
| Trade licence renewal | Before expiry. Dubai mainland has no grace period | Renewal costs |
| Free zone audited accounts | Set by each zone. DMCC gives six months after year-end | Is audit mandatory? |
| Tax records | VAT records for 5 years, corporate tax records for 7 | Account reconciliation |
What to do this month
- Check your VAT schedule and put the next three return dates in your diary.
- If your revenue is above AED 50 million, confirm that your e-invoicing provider is accredited and signed before 30 October.
- Pull your VAT return history and look for old unused credits before 31 December.
- If you claimed Small Business Relief or planned around it ending, review your plan.
- Work out your corporate tax due date from your own year-end.
If you want someone to own this calendar for your business, our bookkeeping team can set it up, or you can contact us.
Frequently asked questions
When is the next VAT return due in the UAE? The next date is 28 October 2026 for quarterly filers whose period ended on 30 September, and for monthly filers covering September. After that, the next dates are 30 November and 28 December 2026.
When is the corporate tax return due? Nine months after your financial year ends. For a 31 December year-end, that is 30 September of the following year.
Does Small Business Relief end in 2026? No. Ministerial Decision No. 131 of 2026 extended it to tax periods that end on or before 31 December 2029. The AED 3 million threshold is unchanged.
What is the e-invoicing deadline in the UAE? Businesses with revenue above AED 50 million must appoint a provider by 30 October 2026 and go live by 1 January 2027. For smaller in-scope businesses, appointment is due by 31 March 2027 and go-live is 1 July 2027.
What happens when a deadline falls on a weekend? For VAT returns, the date moves to the next working day. For example, 28 November 2026 is a Saturday, so that return is due on Monday 30 November. Check your EmaraTax account to confirm.
Sources: Ministry of Finance, e-invoicing deadline amendments (10 May 2026), Ministry of Finance, e-invoicing provider accreditation decision (9 October 2026), Ministry of Finance, Small Business Relief extension (7 August 2026).
