UAE tax deadlines and penalties
The dates and penalties that matter most to UAE companies, in one place. Use it as a checklist, then confirm your own dates with us.
VAT
- Register. Within 30 days of exceeding AED 375,000 of taxable supplies in the past 12 months, or of expecting to in the next 30 days. Voluntary registration is open above AED 187,500 of supplies or expenses.
- File the return. By the 28th day after the end of each tax period, monthly or quarterly as assigned. Payment is due on the same day.
- Deregister. Apply within the time the law allows after you stop making taxable supplies or fall below the voluntary threshold.
- Keep records. For five years, longer for certain real estate records.
- Penalties. Late registration: AED 10,000. Late filing: a fixed penalty that rises on repeat. Late payment: a percentage of the unpaid tax that increases over time. Errors in a return can be corrected with a voluntary disclosure, which carries its own penalty.
Corporate tax
- Register. Every taxable person must register, including free zone companies and companies with no taxable income. The deadline depends on when the licence was issued. New companies must register within three months of incorporation.
- File the return and pay. Within nine months after the end of the financial year. For a 31 December year end that is 30 September.
- Rates. 0% on taxable income up to AED 375,000, 9% above. Qualifying free zone persons pay 0% on qualifying income.
- Small Business Relief. Revenue up to AED 3 million, available for tax periods ending on or before 31 December 2029. Not available to qualifying free zone persons.
- Keep records. For seven years after the end of the tax period.
- Penalties. Late registration: AED 10,000. Late return: AED 500 a month for the first twelve months, then AED 1,000 a month. Late payment adds a monthly percentage on the unpaid tax.
E-invoicing
- Revenue of AED 50 million or more. Appoint an accredited service provider by 30 October 2026 and go live on 1 January 2027.
- Revenue below AED 50 million. Appoint a provider by 31 March 2027 and go live on 1 July 2027.
- Government entities. Appoint a provider by 31 March 2027 and go live on 1 October 2027.
- What changes. Invoices are exchanged between businesses as structured electronic files through the provider, not as PDFs by email.
Other duties
- Audited accounts. Many free zone authorities ask for audited accounts at licence renewal, and qualifying free zone persons need them for corporate tax. Dates are set by each authority.
- Ultimate beneficial owners. Keep your beneficial owner register current and report changes to your licensing authority.
- Licence renewal. Renew on time. A lapsed licence can block visas and bank services and can add fines.
Rules and thresholds change. We confirm the current position for your company before you act. Need a hand with any of these? Work out your own deadlines with our advisor or book a free consultation.
Questions
Are these dates the same for every company?
No. VAT periods are assigned by the authority, the corporate tax deadline depends on your financial year end and licence date, and free zones set their own audit dates. We confirm yours.
What if I have already missed a deadline?
Act as early as you can. Penalties usually grow with time, and the authority may allow a late registration or disclosure to be put right. We review your position and tell you the options.
Where do these figures come from?
From UAE federal tax law, authority guidance and announcements, as we understood them in October 2026. We recheck them for your company before you rely on them.
Tell us what you need. We will take it from there.
A first consultation is free. We will outline the scope and fee in writing before any work starts.