UAE Tax Deadlines from October 2026 to March 2027: The Complete Calendar
Dreambooks
The next few months are unusually busy for UAE tax. Alongside the regular VAT and Corporate Tax filings, there is a new registration for large groups, a one-off refund cut-off and the start of e-invoicing. Here is the calendar, with who each date applies to.
October 2026
Date
What is due
Who it applies to
28 October
VAT return and payment for periods ending 30 September
Quarterly (July to September) and monthly (September) filers
30 October
Appoint an Accredited Service Provider (ASP) for e-invoicing
Businesses with revenue of AED 50 million or more
31 October
Corporate Tax return and payment
Tax periods ending 31 January 2026
31 October
Corporate Tax exemption applications for earlier periods
Companies wholly owned and controlled by government entities, for periods ending before 1 January 2026
November 2026
Date
What is due
Who it applies to
28 November
VAT return and payment for periods ending 31 October
Quarterly (August to October) and monthly (October) filers
30 November
Top-up Tax (DMTT) registration
UAE entities of multinational groups with revenue of EUR 750 million or more, first in-scope year ending before 30 April 2026
30 November
Corporate Tax return and payment
Tax periods ending 28 February 2026
December 2026
Date
What is due
Who it applies to
28 December
VAT return and payment for periods ending 30 November
Quarterly (September to November) and monthly (November) filers
31 December
Corporate Tax return and payment
Tax periods ending 31 March 2026
31 December
Last day to claim old VAT credit balances under the transitional rule
Businesses with excess input tax from periods that reached, or reach, five years by the end of 2026
31 December
Corporate Tax exemption catch-up applications
Certain funds, partnerships and Cabinet-designated persons under FTA Decision No. 15 of 2026
31 December
Top-up Tax deregistration
Entities that ceased to exist before 30 June 2026
January to March 2027
Date
What is due
Who it applies to
1 January
E-invoicing go-live
Businesses with revenue of AED 50 million or more
28th of each month
VAT returns and payments
Quarterly and monthly filers, 28 days after each period ends
31 March
Appoint an ASP for e-invoicing
Businesses with revenue below AED 50 million, and government entities
31 March
Corporate Tax registration
Individuals whose 2026 business turnover exceeded AED 1 million
Tips for getting through the season
File early. When a deadline falls on a weekend or public holiday, the law generally moves it to the next business day, but EmaraTax is busiest on the last day. File by the previous working day.
Check your own tax periods. Corporate Tax returns are due nine months after your financial year ends, so non-calendar year ends have their own dates.
Remember the things that are not filings. Since 1 October 2026, supplier checks under FTA Decision No. 13 and the VAT Executive Regulation changes under Cabinet Decision No. 149 apply to every purchase you make.
Plan around Small Business Relief. It now runs to tax periods ending 31 December 2029, but you still have to register and file each year.
How Dreambooks helps
Dreambooks tracks VAT, Corporate Tax and e-invoicing deadlines for each company you manage and reminds you before each one, so accounting firms and finance teams can see the whole season on one calendar.
This article is general information as of October 2026, not tax advice. Confirm your own deadlines in EmaraTax and with the FTA, or speak to your tax adviser.
