One page, every UAE FTA deadline for 2026 — Corporate Tax, VAT, Economic Substance and Ultimate Beneficial Ownership. Bookmark it, print it, share it with your accountant.
Corporate Tax (CT) — 2026 deadlines
- 31 March 2026 → CT return for 30 June 2025 year-end
- 30 June 2026 → CT return for 30 September 2025 year-end
- 30 September 2026 → first CT return for 31 December 2024 year-end (most SMEs)
- 31 December 2026 → CT return for 31 March 2026 year-end
- CT registration → based on trade-licence issue month (still enforced with AED 10,000 penalty)
VAT — 2026 quarterly deadlines
- 28 January 2026 → Q4 2025 return
- 28 April 2026 → Q1 2026 return
- 28 July 2026 → Q2 2026 return
- 28 October 2026 → Q3 2026 return
- 28 January 2027 → Q4 2026 return
Economic Substance Regulations (ESR)
- ESR Notification → within 6 months of year-end
- ESR Report → within 12 months of year-end (only for relevant activities)
Ultimate Beneficial Ownership (UBO)
UBO details must be filed with the licensing authority within 60 days of any change and reconfirmed annually at licence renewal. Penalties start at AED 50,000 and rise to AED 100,000 for repeat non-compliance.
Payroll & WPS
Wages Protection System (WPS) salary transfers are due within 15 days of month-end. Late WPS blocks new work-permit and visa transactions with MOHRE.
Print-ready 2026 compliance calendar
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Frequently asked questions
Quick answers to common UAE compliance questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.