Dates assume calendar-quarter VAT periods, monthly Excise periods and the financial year-ends shown. Monthly VAT filers file by the 28th of the following month. Corporate Tax returns are due 9 months after the financial year-end. Free zone audit dates assume a 31 December year-end. Your own VAT stagger and year-end may differ, so check EmaraTax.
January 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: December 2025
Excise
VAT return and paymentQuarter Oct–Dec 2025
VAT
February 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: January 2026
Excise
March 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: February 2026
Excise
Corporate Tax return and paymentFinancial year ended 30 June 2025
Corporate Tax
Hamriyah Free Zone: audited accounts to HFZA3 months after year-end, unless HFZA allows longer · 31 Dec 2025 year-end
Free zone audit
April 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: March 2026
Excise
VAT return and paymentQuarter Jan–Mar 2026
VAT
May 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: April 2026
Excise
June 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: May 2026
Excise
Corporate Tax return and paymentFinancial year ended 30 September 2025
Corporate Tax
DMCC: upload audited financial statements6 months after year-end, DMCC-approved auditor · 31 Dec 2025 year-end
Free zone audit
RAKEZ: submit audited financial statements6 months after year-end, RAKEZ-registered auditor, AED 2,500 late fine · 31 Dec 2025 year-end
Free zone audit
ADGM public companies: file annual accounts6 months after year-end · 31 Dec 2025 year-end
Free zone audit
July 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: June 2026
Excise
VAT return and paymentQuarter Apr–Jun 2026
VAT
DIFC: file audited accounts with the RegistrarAudit within 6 months, file within 30 days · 31 Dec 2025 year-end
Free zone audit
August 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: July 2026
Excise
September 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: August 2026
Excise
Corporate Tax return and paymentFinancial year ended 31 December 2025, most companies
Corporate Tax
Corporate Tax: audited financial statementsFree zone companies on the 0% rate, and revenue over AED 50 million · filed with the return
Corporate Tax
ADGM private companies: file annual accounts9 months after year-end, ADGM-registered auditor · 31 Dec 2025 year-end
Free zone audit
October 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: September 2026
Excise
VAT return and paymentQuarter Jul–Sep 2026
VAT
November 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: October 2026
Excise
December 2026
Date
What is due
Type
Excise Tax return and paymentMonthly period: November 2026
Excise
Corporate Tax return and paymentFinancial year ended 31 March 2026
Corporate Tax
January 2027
Date
What is due
Type
VAT return and paymentQuarter Oct–Dec 2026
VAT
March 2027
Date
What is due
Type
MoET AML/CFT risk-assessment questionnaire (expected)Ministry of Economy-supervised DNFBPs · exact date set each year by MoET email, expected in Q1 2027
AML
Hamriyah Free Zone: audited accounts to HFZA3 months after year-end, unless HFZA allows longer · 31 Dec 2026 year-end
Free zone audit
April 2027
Date
What is due
Type
ADGM: annual AML returnADGM DNFBPs · covers calendar year 2026
AML
June 2027
Date
What is due
Type
DMCC: upload audited financial statements6 months after year-end, DMCC-approved auditor · 31 Dec 2026 year-end
Free zone audit
RAKEZ: submit audited financial statements6 months after year-end, RAKEZ-registered auditor, AED 2,500 late fine · 31 Dec 2026 year-end
Free zone audit
ADGM public companies: file annual accounts6 months after year-end · 31 Dec 2026 year-end
Free zone audit
July 2027
Date
What is due
Type
DIFC: file audited accounts with the RegistrarAudit within 6 months, file within 30 days · 31 Dec 2026 year-end
Free zone audit
September 2027
Date
What is due
Type
DIFC: annual AML return to the DFSADIFC firms
AML
Corporate Tax: audited financial statementsFree zone companies on the 0% rate, and revenue over AED 50 million · filed with the return · 31 Dec 2026 year-end
Corporate Tax
ADGM private companies: file annual accounts9 months after year-end, ADGM-registered auditor · 31 Dec 2026 year-end
Free zone audit
No fixed date, still required
VAT registration. Apply within 30 days of your taxable supplies passing AED 375,000 in any 12 months.
Corporate Tax registration. Every new UAE company must register; the late registration penalty is AED 10,000.
Other free zones. JAFZA, DAFZA, DSO, IFZA, SAIF Zone, Dubai South, Meydan, KEZAD, Ajman, UAQ, Fujairah and others set their own audit filing rules, often at licence renewal. Check your zone’s current requirement.
Suspicious transactions. Report on goAML immediately, without delay. There is no grace period.
Sanctions matches. Freeze within 24 hours of a UN or UAE listing, then report the confirmed or partial match on goAML within 5 business days.
Gold and precious stones dealers. Report cash deals of AED 55,000 or more (DPMSR) within 2 weeks.
High-risk-country transactions. Proceed only 3 working days after reporting, if the FIU does not object.
UBO changes. Update your beneficial ownership register and notify the registrar within 15 days. New companies file their UBO record within 60 days of licensing.
AML records. Keep them for at least 5 years after the transaction or relationship ends.
goAML and EOCN registration. Mandatory for businesses in scope; fines for not registering run from AED 50,000 to AED 1 million.
A general guide by Mazahir Arsiwala, CA, ACA, CAMS, FTA-registered Tax Agent (VAT and Excise). It is not advice for your business. Prefer reminders? Get them by email or book a free 15-minute check.