Compliance

UAE tax and compliance calendar.

The key dates for UAE businesses. Our clients get personalised reminders on their file's cadence — but this page exists as a public reference. If a date has moved (the FTA occasionally adjusts), we update it here within 24 hours.

Deadline

28 April

quarterly

VAT return — Q1 (Jan–Mar)

VAT-registered businesses

Quarterly filers. Monthly filers submit by the 28th of the following month.

Deadline

28 July

quarterly

VAT return — Q2 (Apr–Jun)

VAT-registered businesses

Payment due the same day.

Deadline

28 October

quarterly

VAT return — Q3 (Jul–Sep)

VAT-registered businesses

Payment due the same day.

Deadline

28 January (following year)

quarterly

VAT return — Q4 (Oct–Dec)

VAT-registered businesses

Payment due the same day.

Deadline

Based on trade-licence issue month

annual

Corporate tax registration

All UAE taxable persons

Failing to register within the FTA's published schedule attracts AED 10,000 penalty.

Deadline

Within 9 months of financial year-end

annual

Corporate tax return

All UAE taxable persons

A June 2025 year-end = 31 March 2026 deadline.

Deadline

Within 15 days of the end of the wage period

monthly

WPS salary transfer

UAE employers

Late WPS transfers affect MOHRE ratings and can block new visa issuance.

Deadline

On the licence anniversary

annual

DED trade-licence renewal

All mainland licensees

Pre-renewal inspection may be required. Cluttons and Ejari noted if address changes.

Deadline

On the issue-month anniversary

annual

RERA broker registration renewal

RERA-registered brokers

Each agent renewed individually; commission escrow reporting monthly.

Deadline

Within 7 months of year-end

annual

Annual filings and audited accounts

DIFC / ADGM entities

DFSA-regulated entities have additional reporting obligations.