The dates and numbers UAE businesses are measured against
No jargon, no newsletter sign-up. The deadlines, thresholds and penalties that decide what you owe, all in one place.
Last reviewed 31 October 2026
Key dates ahead
The next dates to put in your diary. VAT and corporate tax examples assume a 31 December period end, so yours may differ.
For revenue of AED 50m or more. The deadline to appoint a service provider was 30 October 2026.
For businesses under AED 50m and government entities.
Your service provider needs to be appointed by 31 March 2027.
The latest date a tax period can end and still qualify.
Corporate tax at a glance
The rates, deadlines and penalties that apply to most UAE businesses.
0% on taxable income up to AED 375,000, and 9% above it.
Both are due nine months after your financial year end.
Revenue limit for electing relief, for periods ending by 31 December 2029.
How long you must keep your records.
For not registering on time.
For the first twelve months, then AED 1,000 per month.
On unpaid tax, calculated monthly, since 14 April 2026.
Applies to tax periods beginning on or after this date.
VAT at a glance
When you need to register, when to file and what it costs to miss a date.
Applies to most goods and services in the UAE.
Taxable supplies and imports above this over twelve months.
You can choose to register above this amount.
Both are due within 28 days of each tax period ending.
For not registering on time.
For a first offence, or AED 2,000 if repeated within 24 months.
On unpaid VAT, calculated monthly, since 14 April 2026.
Time to apply after the event that requires it.
E-invoicing dates
Businesses in scope must appoint an accredited service provider (ASP), then go live by the date for their group.
| Who | Appoint an ASP by | Go live |
|---|---|---|
| Revenue of AED 50m or more | 30 October 2026 | 1 January 2027 |
| Revenue under AED 50m | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Failing to appoint an ASP or implement the system on time costs AED 5,000 per month. If your revenue is AED 50m or more and you have not appointed one yet, speak to us now.
Small Business Relief, now to 2029
The relief was due to end in 2026. Ministerial Decision No. 131 of 2026 extended it by three years.
- Available for tax periods ending on or before 31 December 2029
- Resident businesses with revenue of AED 3m or less, in the current and all previous tax periods, can elect to be treated as having no taxable income
- You still need to register for corporate tax and file a return, and you make the election in that return
- Not available to qualifying free zone persons or members of large multinational groups
- Electing means giving up certain reliefs for that period, such as carrying forward tax losses, so check it suits you first
Where to go next
Our services and answers, if you want more detail on any of this.
Not sure which of these apply to you?
Send us your turnover, year-end and licence type. We will tell you exactly which deadlines are yours.
General information only, last reviewed 31 October 2026. UAE tax rules change and the right answer depends on your business, so please confirm what applies to you before acting.