Rules as of 5 November 2026
The short answer
In 2027 most UAE small businesses have three kinds of tax deadline:
- Corporate tax: the return and the payment are due 9 months after your financial year ends. For a year ending 31 December 2026, that is Thursday 30 September 2027.
- VAT: each return and payment is due on the 28th day after your tax period ends, usually every quarter.
- E-invoicing: if your revenue is below AED 50 million, you must appoint an e-invoicing service provider by 31 March 2027 and go live on 1 July 2027.
If a deadline falls on a weekend or a federal holiday, it moves to the next business day.
The 2027 UAE tax calendar at a glance
The key dates for a company with a 31 December year end and calendar-quarter VAT returns. Other year ends and VAT cycles are in the tables further down.
| Date | Weekday | What is due |
|---|---|---|
| 1 January 2027 | Friday | E-invoicing becomes mandatory for businesses with revenue of AED 50 million or more |
| 28 January 2027 | Thursday | VAT return and payment for October–December 2026 |
| 31 March 2027 | Wednesday | Appoint an e-invoicing service provider (revenue below AED 50 million) |
| 31 March 2027 | Wednesday | CT registration for individuals whose 2026 business turnover was above AED 1 million |
| 28 April 2027 | Wednesday | VAT return and payment for January–March 2027 |
| 1 July 2027 | Thursday | E-invoicing becomes mandatory for businesses with revenue below AED 50 million |
| 28 July 2027 | Wednesday | VAT return and payment for April–June 2027 |
| 30 September 2027 | Thursday | Corporate tax return and payment for the year ending 31 December 2026 |
| 1 October 2027 | Friday | E-invoicing becomes mandatory for government entities |
| 28 October 2027 | Thursday | VAT return and payment for July–September 2027 |
The October–December 2027 VAT return is due on Friday 28 January 2028.
Corporate tax returns and payment in 2027
The CT Law gives you 9 months from the end of your tax period to file the return (Article 53) and to pay the tax (Article 48). Your tax period is your financial year (Article 57). For a new company, the first tax period runs from incorporation to the first year end.
Returns due in 2027, by financial year end:
| Financial year ends | Return and payment due | Weekday | If it falls on a weekend |
|---|---|---|---|
| 30 April 2026 | 31 January 2027 | Sunday | Monday 1 February 2027 |
| 31 May 2026 | 28 February 2027 | Sunday | Monday 1 March 2027 |
| 30 June 2026 | 31 March 2027 | Wednesday | |
| 31 July 2026 | 30 April 2027 | Friday | |
| 31 August 2026 | 31 May 2027 | Monday | |
| 30 September 2026 | 30 June 2027 | Wednesday | |
| 31 October 2026 | 31 July 2027 | Saturday | Monday 2 August 2027 |
| 30 November 2026 | 31 August 2027 | Tuesday | |
| 31 December 2026 | 30 September 2027 | Thursday | |
| 31 January 2027 | 31 October 2027 | Sunday | Monday 1 November 2027 |
| 28 February 2027 | 30 November 2027 | Tuesday | |
| 31 March 2027 | 31 December 2027 | Friday |
Example: your Free Zone company was set up in May 2026 and its year ends on 31 December. Its first tax period is May to December 2026. The first CT return and any tax are due by 30 September 2027.
Small companies still file. Registration and a return are needed even if the tax due is zero. See corporate tax in the UAE for rates and reliefs.
Corporate tax registration deadlines
Under FTA Decision No. 3 of 2024, in force since 1 March 2024:
| Who | Register within |
|---|---|
| A UAE company, including a Free Zone company, set up on or after 1 March 2024 | 3 months from incorporation |
| A foreign company managed and controlled in the UAE | 3 months from the end of its financial year |
| An individual doing business in the UAE whose turnover in a calendar year goes above AED 1 million | By 31 March of the next year. For 2026 turnover: Wednesday 31 March 2027 |
Example: a company incorporated on 15 March 2027 must apply for CT registration by 15 June 2027. Late registration costs AED 10,000 (Cabinet Decision No. 75 of 2023, as amended). When we set up your company, we can register it for corporate tax as part of the setup.
VAT return deadlines in 2027
A VAT return, and any VAT you owe, is due within 28 days of the end of your tax period, according to the FTA. The standard period is 3 months. The FTA can give some businesses monthly periods instead. Your VAT periods are shown in your EmaraTax account.
The FTA uses four quarterly cycles. Find yours:
| Your quarters | Periods ending in 2027 | Return and payment due |
|---|---|---|
| Jan–Mar, Apr–Jun, Jul–Sep, Oct–Dec | Oct–Dec 2026 · Jan–Mar · Apr–Jun · Jul–Sep 2027 | Thu 28 Jan · Wed 28 Apr · Wed 28 Jul · Thu 28 Oct 2027 |
| Feb–Apr, May–Jul, Aug–Oct, Nov–Jan | Nov 2026–Jan 2027 · Feb–Apr · May–Jul · Aug–Oct | Mon 1 Mar (28 Feb is a Sunday) · Fri 28 May · Mon 30 Aug (28 Aug is a Saturday) · Mon 29 Nov (28 Nov is a Sunday) |
| Mar–May, Jun–Aug, Sep–Nov, Dec–Feb | Dec 2026–Feb 2027 · Mar–May · Jun–Aug · Sep–Nov | Mon 29 Mar (28 Mar is a Sunday) · Mon 28 Jun · Tue 28 Sep · Tue 28 Dec |
If you file monthly, each return is due on the 28th of the next month. The ones that move in 2027: January's return to Monday 1 March, February's to Monday 29 March, July's to Monday 30 August and October's to Monday 29 November.
A nil return is still a return. If you had no sales or purchases in a period, you file a nil return by the same date, as the FTA's VAT Returns User Guide says. Not registered yet? See VAT registration in the UAE.
E-invoicing: the 2027 milestones
E-invoicing applies to business-to-business and business-to-government sales by anyone doing business in the UAE, whether or not they are VAT registered, unless an exclusion applies. Sales to consumers are out of scope. These dates come from the Ministry of Finance's Electronic Invoicing Guidelines, version 2.0, dated 26 October 2026. For the large-business provider date, the FTA says 30 October and the guidelines say 31 October; it has passed either way.
| Who | Appoint an accredited service provider by | E-invoicing mandatory from |
|---|---|---|
| Revenue of AED 50 million or more | End of October 2026 (passed) | Friday 1 January 2027 |
| Revenue below AED 50 million | Wednesday 31 March 2027 | Thursday 1 July 2027 |
| Government entities | 31 March 2027 | Friday 1 October 2027 |
"Revenue" means the gross income in your most recent accounting period, based on your financial statements. If you aren't registered for any UAE tax, you must still register with the FTA to get a Tax Identification Number, which is the first 10 digits of a TRN.
Penalties only apply from the date you are required to start. The penalties are set by Cabinet Decision No. 173 of 2026, which the guidelines point to. Most SMEs fall in the second group, so the realistic plan is: choose a provider in February, test in May and June, and go live on 1 July 2027.
When a deadline falls on a weekend or holiday
Article 49 of the Tax Procedures Law says that if the last day of a time period is not a business day, the deadline moves to the next business day. A business day is any day except weekends and official federal government holidays. The federal weekend is Saturday and Sunday.
The FTA's VAT Returns User Guide adds a warning: the payment must reach the FTA by the deadline. A bank transfer sent on the last day is late if it arrives the next day. For your own return, use the due date shown in EmaraTax.
None of the VAT dates in 2027 falls on an expected public holiday. Eid Al Fitr is expected around 9 to 12 March and Eid Al Adha around 15 to 19 May, so March and May have fewer working days. These Islamic holiday dates are estimates until the UAE confirms them after moon sighting.
Penalties for missing a 2027 deadline
Corporate tax (Cabinet Decision No. 75 of 2023, as amended by Cabinet Decision No. 10 of 2024):
| Violation | Penalty |
|---|---|
| Late CT registration | AED 10,000 |
| Late CT return | AED 500 a month for the first 12 months, then AED 1,000 a month |
| Late CT payment | 14% a year, charged monthly on the unpaid tax |
VAT (Cabinet Decision No. 40 of 2017, as amended by Cabinet Decision No. 129 of 2025, in force since 14 April 2026):
| Violation | Penalty |
|---|---|
| Late VAT registration | AED 10,000 |
| Late VAT return | AED 1,000 the first time; AED 2,000 if repeated within 24 months |
| Late VAT payment | 14% a year, charged monthly on the unpaid tax |
Example: a company files its CT return 3 months late. That is AED 1,500 in late-filing penalties before any charge on unpaid tax.
Economic substance: nothing to file
You no longer file economic substance (ESR) notifications or reports. The Ministry of Finance cancelled them for financial years ending after 31 December 2022 (Cabinet Decision No. 98 of 2024). Penalties already issued for earlier years must still be paid.
What this means for you
- Write down your financial year end and your VAT quarters. Every 2027 date follows from those two facts.
- Year end 31 December 2026? Your CT return and payment are due by Thursday 30 September 2027.
- New company? Register for corporate tax within 3 months of incorporation, even if you expect to pay 0%.
- Revenue below AED 50 million? Appoint an e-invoicing provider by 31 March 2027 and be live by 1 July 2027.
- Pay a few working days early, because the money must reach the FTA by the deadline.
Frequently asked questions
When is the UAE corporate tax deadline in 2027? For a financial year ending 31 December 2026, the return and payment are due by Thursday 30 September 2027. For other year ends, add 9 months to the year end (see the table above).
When is the VAT return deadline in the UAE? The 28th day after your tax period ends. For January–March 2027 that is Wednesday 28 April 2027. If the 28th is a weekend or federal holiday, it moves to the next business day.
Is the corporate tax payment due at the same time as the return? Yes. Both are due within 9 months of the end of the tax period (CT Law, Articles 48 and 53).
My Free Zone company pays 0% corporate tax. Do I still have deadlines? Yes. Free Zone companies must register and file a CT return each year. Missing them brings the same penalties.
Does e-invoicing apply if I'm not VAT registered? Yes, for business-to-business and business-to-government sales. The Ministry of Finance guidelines say e-invoicing applies whatever your VAT registration status, unless an exclusion applies.
Has the FTA extended any 2027 deadline? Not as of 5 November 2026. We will update this page if the FTA or the Ministry of Finance announces a change.
This guide is general information based on official sources, reviewed by the 800 Business team. It is not tax advice. Your own dates depend on your financial year, your VAT periods and your revenue, so check them in EmaraTax or ask us.
Want every 2027 deadline handled for you?
In a free 30-minute Zoom call we look at your year end, your VAT periods and your e-invoicing date, and tell you what is due and when. Accounting clients get our Zero Penalty Guarantee: if you get an FTA penalty for a deadline we were responsible for, we pay it, as long as you send your documents by the 10th of each month. We prepare your returns and send them to you for approval before anything goes to the FTA.
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Also useful: accounting services in Dubai · corporate tax in the UAE · VAT registration in the UAE
Sources
All sources checked on 5 November 2026.
- Ministry of Finance, Federal Decree-Law No. 47 of 2022 on Corporate Tax: Article 48 (payment within 9 months), Article 53 (return within 9 months), Article 57 (tax period = financial year)
- Federal Tax Authority, FTA Decision No. 3 of 2024 on CT registration timelines: 3 months from incorporation; 3 months after year end for foreign companies managed in the UAE; 31 March of the next year for individuals
- Federal Tax Authority, CT registration infographic, resident juridical persons including Free Zone persons: Free Zone companies must register
- Federal Tax Authority, FTA urges natural persons to register for Corporate Tax (28 January 2025): AED 1 million turnover threshold, AED 10,000 late registration penalty
- Ministry of Finance, Cabinet Decision No. 75 of 2023 and its amendments: CT penalties (registration, late return, late payment)
- Federal Tax Authority, Cabinet Decision No. 40 of 2017 and its amendments (includes Cabinet Decision No. 129 of 2025, in force 14 April 2026): VAT penalties
- Federal Tax Authority, Filing VAT returns and making payments: return and payment within 28 days of the end of the tax period
- Federal Tax Authority, VAT Returns User Guide: 3-month standard period, monthly periods at FTA discretion, the four quarterly cycles, weekend/holiday extension, payment must be received by the deadline, nil returns
- Federal Tax Authority, Federal Decree-Law No. 28 of 2022 on Tax Procedures, consolidated: "Business Day" definition, Article 49 (deadline moves to the next business day)
- Ministry of Finance, UAE Electronic Invoicing Guidelines V2.0 (26 October 2026): scope, phased dates, definition of revenue, TIN, penalties only from the mandatory date, Cabinet Decision No. 173 of 2026
- Ministry of Finance, Amendment to the Cabinet Decision on Economic Substance Requirements: ESR cancelled for financial years ending after 31 December 2022
- UAE Government portal, Public holidays (updated 29 October 2026) and WAM, UAE Government four and a half day working week: holidays and the Saturday–Sunday federal weekend. Expected 2027 Eid dates are our Umm al-Qura estimate, not an official announcement
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