UAE Free Zone Compliance Calendar 2026 — Key Deadlines
UAE free zone companies must meet multiple annual compliance deadlines spanning licensing, taxation, AML, and corporate governance. Missing deadlines carries financial penalties. This compliance calendar covers the key dates for UAE free zone companies with a December 31 financial year end in 2026.
In this guide:
Q1 2026 (January–March) Deadlines
- January: Compile previous year financial records for audit preparation
- January: Renew UAE trade licence if annual renewal falls in Q1 (check your licence expiry date)
- January 31: UAE Corporate Tax registration deadline for taxable persons first required to register (check FTA guidelines)
- February: Start audit process for December 31 year end (appoint auditor, provide records)
- March: Q4 previous year VAT return due (for quarterly filers): 28th of month following quarter end
- March 31: ESR Notification for companies with June 30 year end (within 6 months)
Q2 2026 (April–June) Deadlines
- April: Most free zone companies file audited accounts with free zone authority at licence renewal
- April–June: Annual audited financial statements completion and submission
- May: Q1 VAT return due (28 May for quarterly filers)
- June 30: ESR Notification filing deadline for December 31 year end companies
- June 30: UAE CT return filing for companies with December 31, 2024 year end (within 9 months of year end)
Q3 2026 (July–September) Deadlines
- July: Q2 VAT return due (28 July for quarterly filers)
- August: Mid-year compliance review
- September: Prepare Q3 VAT data; review CT position
- September 30: ESR Annual Report for December 31 year end (within 12 months of financial year end — this is for the PRIOR year report)
Q4 2026 (October–December) Deadlines
- October: Q3 VAT return due (28 October for quarterly filers)
- October–December: Licence renewal preparation; visa renewals; updated UBO register review
- December 31: UAE CT payment deadline for companies with December 31 prior year (check FTA for exact date)
- December 31: Year end — financial records lock, begin audit preparation for next year
Monthly Deadlines
- WPS payroll: must be paid via WPS by agreed payday each month (MOHRE compliance)
- Monthly VAT return (if monthly filer): 28th of following month
- Employee visa status monitoring: ensure no overstayed visas
Key Penalty Amounts for Missed Deadlines
- Late VAT return: AED 1,000 first offence, AED 2,000 subsequent
- Late CT return: AED 500 per month (capped at AED 20,000)
- Late ESR notification: AED 20,000
- Expired trade licence (operating without): significant fine + potential enforcement action