A corporate tax deadlines calendar for UAE SMEs, 2026 to 2029

Article 53 of the Corporate Tax Law requires the return to be filed within nine months of the end of the tax period, and Article 48 sets the same deadline for paying the tax. The FTA has confirmed that both run together.

So for a 31 December year end, the deadline is 30 September of the following year. For 31 March it is 31 December. For 30 June it is 31 March of the following year. For 30 September it is 30 June.

• Year end 31 December: file and pay by 30 September
• Year end 31 March: file and pay by 31 December
• Year end 30 June: file and pay by 31 March
• Year end 30 September: file and pay by 30 June

The 2025 returns for December year ends were due on 30 September 2026. Next come the 2026 returns, due 30 September 2027, then 2027 returns due 30 September 2028, and so on. If you are filing a first return and registered late, aim to file within seven months of the period end, by 31 July, to qualify for the FTA's late registration penalty waiver while it remains available.

Individuals whose business turnover first exceeds AED 1 million in a calendar year register by 31 March of the following year. New companies register within three months of incorporation.

Small business relief is available for tax periods ending on or before 31 December 2029, after Ministerial Decision 131 of 2026. A December year end company has four more relief years: 2026, 2027, 2028 and 2029.

E-invoicing adds its own dates. Businesses with revenue of AED 50 million or more must appoint an accredited service provider by 30 October 2026 and go live on 1 January 2027. Those below AED 50 million appoint by 31 March 2027 and go live on 1 July 2027. These are separate from corporate tax, but they fall in the same months as year-end work.

• 30 October 2026: ASP appointment for revenue of AED 50 million or more
• 1 January 2027: e-invoicing go-live for that group
• 31 March 2027: ASP appointment for revenue below AED 50 million
• 1 July 2027: e-invoicing go-live for that group
• 30 September 2027: 2026 corporate tax returns for December year ends
• 31 December 2029: last tax period end for small business relief

A deadline nine months away invites procrastination. Work backwards instead. For a December year end: close the books by the end of February, finish the audit if required by the end of May, agree the computation in June, file and pay in July or August. That leaves September for problems.

Example: a Dubai distribution company with an audit requirement plans fieldwork for April. The auditor slips to June. Because the company planned for a July filing, it still files in August without penalty.

One date runs long: records must be kept for seven years after the end of the tax period. Your 2026 records must survive until the end of 2033. Store them somewhere that will still be readable then, and that does not depend on a single employee's laptop.

HelloBooks stores your tax period and calculates the related deadlines, so the AI agent can answer 'when is our corporate tax return due?' or 'how many relief years do we have left?' from your settings. Reminders can go to you and your accountant ahead of each date.

Accounting firms using the firm console see every client's year end and close status in one view, which helps plan the busy months. The filing itself is done by people on EmaraTax. Firms that want reminders on their own schedule, say 60, 30 and 7 days out, can ask for it via /book-a-demo.