UAE businesses must meet multiple financial reporting and tax filing deadlines throughout the year. Here is the complete 2025 UAE financial calendar.
UAE Corporate Tax Deadlines
Registration deadline: as directed by FTA (most businesses should already be registered by 2025). Annual CT return filing: within 9 months of the financial year end. For December 31 year-end: file by 30 September of the following year. For March 31 year-end: file by 31 December of the same year. CT payment: same date as CT return filing (any CT due must be paid by that date). Record retention: 7 years after the end of the relevant financial year.
UAE VAT Deadlines
VAT return filing: quarterly (most UAE businesses), due by the 28th of the month following the end of the quarter. Q1 (Jan-Mar): file by 28 April. Q2 (Apr-Jun): file by 28 July. Q3 (Jul-Sep): file by 28 October. Q4 (Oct-Dec): file by 28 January. Monthly VAT (for large businesses designated by FTA): by the 28th of the following month. VAT payment: due at the same time as the VAT return. Late payment penalty: 2% of unpaid tax (immediately), 4% after 7 days, and 1% per month thereafter.
UAE WPS Deadlines
WPS salary payments: within 10 days of the contractual salary payment date. Most UAE companies pay on the last working day of the month — WPS due by the 10th of the following month. WPS violations: automatic MOHRE notification if not submitted. Labour ban risk if WPS delinquency continues.