UAE Compliance Calendar 2026

Compliance in the UAE is driven by your own dates as much as by the calendar year. VAT return periods, your Corporate Tax financial year-end and your trade licence anniversary all set their own deadlines. Use this calendar as a framework, then map the specific dates for your business. The two rules that apply to almost everyone: file VAT returns within 28 days of the end of each tax period, and file your Corporate Tax return within nine months of your financial year-end.

Quarter 1 (January to March)

• VAT return: businesses on a quarterly cycle ending 31 December file and pay by 28 January 2026.
• Corporate Tax: companies with a 31 March 2025 year-end file and pay by 31 December 2025; confirm your own nine-month deadline.
• Trade licence: renew any licence with a Q1 expiry before it lapses to avoid fines and visa disruption.
• Plan ahead: diarise ESR and UBO obligations for the year and gather records while the figures from last year are still fresh.

Quarter 2 (April to June)

• VAT return: quarterly filers with a period ending 31 March file and pay by 28 April 2026.
• Corporate Tax: companies with a 30 September 2025 year-end file and pay by 30 June 2026.
• Trade licence: renew Q2 expiries and keep your Ejari tenancy registration current.
• ESR: where your financial year ended in 2025, prepare any required Economic Substance notification well before its deadline.

Quarter 3 (July to September)

• VAT return: quarterly filers with a period ending 30 June file and pay by 28 July 2026.
• Corporate Tax: companies with a 31 December 2025 year-end file and pay by 30 September 2026, the most common deadline.
• Trade licence: renew Q3 expiries and update establishment card details if needed.
• UBO: review your ultimate beneficial owner register and file updates for any ownership or control changes.

Quarter 4 (October to December)

• VAT return: quarterly filers with a period ending 30 September file and pay by 28 October 2026.
• Corporate Tax: companies with a 31 March 2026 year-end file and pay by 31 December 2026.
• Trade licence: renew Q4 expiries and budget for the renewal and visa costs due next year.
• Year-end readiness: close the books, reconcile VAT for the year and prepare audited statements where required for Corporate Tax or free zone purposes.

Ongoing obligations to track all year

• Monthly VAT filers submit and pay within 28 days of each month-end.
• Keep financial records for at least seven years and ensure they are audit-ready at all times.
• Maintain your UBO register and notify changes promptly, not only at quarter-end.
• Monitor ESR relevant activities and file notifications and reports by their entity-specific deadlines.
• Renew trade licences, establishment cards and visas before expiry to avoid penalties.

JPA Group manages VAT returns, Corporate Tax filings, ESR and UBO obligations and licence renewals for businesses across Dubai. Call 0542242595 or email info@jpaa.ae and we will build your 2026 compliance calendar and keep every deadline on track.