UAE Regulatory Compliance Calendar 2026 — Key Filing Deadlines
UAE businesses have multiple regulatory filing deadlines throughout the year. Missing these deadlines results in fines, licence suspension, or banking complications. This compliance calendar covers all key UAE regulatory filing deadlines for 2026.
In this guide:
Q1 2026 (January – March) Deadlines
- UAE VAT Return (Q3 2025): VAT return for Q3 2025 (July-September 2025) is due 28 October 2025; Q4 2025 (October-December 2025) VAT return due 28 January 2026
- Ultimate Beneficial Owner (UBO) update: if any UBO changes occur, must be reported to free zone or DED within 15 days of the change; continuous obligation throughout the year
- UAE CT Return (for companies with December year-end): companies with year ending 31 December 2024 have CT return due 30 September 2025; for December 2025 year-end, CT return due 30 September 2026
- Trade Licence Renewal: most UAE free zone licences have specific renewal dates; check your licence expiry and begin renewal 30-60 days before expiry to avoid gaps
Q2 2026 (April – June) Deadlines
- UAE VAT Return (Q1 2026): Q1 2026 (January-March) VAT return due 28 April 2026
- Audited Financial Statements: some free zones (DMCC, DIFC, ADGM) require annual audited financial statements; typically due within 6 months of financial year end; December 2025 year-end = due June 2026
- UAE CT return (for June year-end): companies with financial year ending 30 June 2025 have CT return due 31 March 2026 (9 months after year-end)
Q3 2026 (July – September) Deadlines
- UAE VAT Return (Q2 2026): Q2 2026 (April-June) VAT return due 28 July 2026
- UAE CT Return (December 2025 year-end): CT return for year ending 31 December 2025 due 30 September 2026; CT payment due same day
- ESR Notification (Economic Substance Regulations): if in scope for UAE ESR, notification due 6 months after financial year end; December 2025 year-end = June 2026; June 2025 year-end = December 2025
- ESR Report (if substantial activity test not met): 12 months after financial year end
Q4 2026 (October – December) Deadlines
- UAE VAT Return (Q3 2026): Q3 2026 (July-September) VAT return due 28 October 2026
- UAE CT Return (March year-end): CT return for year ending 31 March 2026 due 31 December 2026
- DIFC and ADGM Annual Return: required annual filing; typically November-January timeframe for most companies
- DMCC Annual Compliance: DMCC audit and renewal submissions; check DMCC member portal for specific dates
Key Non-Date-Based UAE Compliance Obligations
- Within 20 business days: notify FTA of any change to your CT registration details (address, activities, financial year, ownership)
- Within 15 days: update UBO register with free zone on any UBO change
- Within 30 days: register for UAE VAT once taxable supplies exceed AED 375,000
- Within 3 months of incorporation: register for UAE CT (or risk AED 10,000/month late registration penalty)
- Annual: renew trade licence before expiry; renew UAE residence visas before expiry; renew UAE medical insurance before expiry