UAE Tax Deadline Calendar: when to register for Corporate Tax and file your first return
Answer 4 questions to get a personal calendar: your Corporate Tax registration deadline, first return, the AED 10,000 penalty waiver window, Small Business Relief eligibility, VAT and e-invoicing.
The Corporate Tax registration deadline for a new UAE company is 3 calendar months from the incorporation date (FTA Decision No. 3 of 2024). The first tax period runs from 6 to 18 months and extends to the company’s nearest financial year end (FTA Public Clarification CTP003). The first return must be filed and the tax paid no later than 9 months from the end of the first period (Art. 53, Federal Decree-Law No. 47 of 2022). If the first return is filed within 7 months of the end of the first period, the AED 10,000 late-registration penalty is waived or refunded automatically — a temporary FTA initiative in effect as of 9 July 2026. Small Business Relief is available for periods ending on or before 31 December 2026 (Ministerial Decision No. 73 of 2023). VAT registration is mandatory once taxable turnover reaches AED 375,000 a year (the application is due within 30 days of exceeding the threshold) and voluntary from AED 187,500. Companies with turnover from AED 50 million must appoint an accredited ASP provider for e-invoicing ahead of everyone else.
Incorporation date, financial year end and expected turnover — and we’ll lay out all the key dates for you.
Enter the incorporation date and turnover
Every deadline in one table
The general schedule under the current rules — the calculator above works out your personal dates.
| Rule | Deadline | Source |
|---|---|---|
| Corporate Tax registration | 3 months from the incorporation date | Source |
| First tax period | 6–18 months up to the nearest financial year end | Source |
| First return and payment | 9 months from the end of the first period | Source |
| Late-registration penalty waiver | 7 months from the end of the first period | Source |
| Small Business Relief | period must end on or before 31.12.2026 | Source |
| VAT registration | mandatory from AED 375,000, voluntary from AED 187,500 | Source |
| E-invoicing (Peppol / PINT AE) | by turnover phase — see the e-invoicing calculator | e-invoicing calculator |
verified as of 2026-07-09.
Registration, first returns and the calendar
The general rules behind the calculator. The calculator above computes your exact dates from your incorporation date, financial year end and turnover.
Corporate Tax: registration and the first return
A new company registers for Corporate Tax within 3 months of the incorporation date. The first tax period runs 6–18 months to the nearest financial year end, and the first return is filed and paid no later than 9 months after the period ends. Filing the first return within 7 months of the period end currently waives the AED 10,000 late-registration penalty.
VAT: registration and return deadlines
VAT registration is mandatory once taxable turnover reaches AED 375,000 a year (the application is due within 30 days of exceeding the threshold) and voluntary from AED 187,500. Once registered, a return is filed for each tax period, with the return and payment due shortly after the period ends — confirm the exact rule in your EmaraTax account.
One UAE tax calendar, including e-invoicing
Corporate Tax, VAT and the phased e-invoicing dates interact in one calendar. The calculator above builds your personal version with .ics reminders; the e-invoicing phase for your turnover band — including the ASP appointment date — is explained on the e-invoicing page.
Already missed a deadline? Estimate the possible penalty
The dedicated calculator separates Corporate Tax from VAT/Excise, checks the late CT registration waiver and shows a provisional range across the 14 April 2026 transition.
Deadlines, briefly
Answers to the questions most often asked about the tax calendar for a new UAE company.
Build your calendar while there is still time to prepare
The three months to register for Corporate Tax pass faster than you think. Work out your dates and discuss your plan on a call.
The information on this page is general in nature and is not individual tax or legal advice. Confirm your company’s exact deadline in your EmaraTax account — deadlines and rules are set by the FTA and the UAE Ministry of Finance and may be updated. BGA is not a tax agent registered with the FTA; returns are prepared and filed through the client’s own FTA access.