Key UAE compliance deadlines: VAT return — 28 days after quarter end; CT return — 9 months after financial year end; ESR Notification — 6 months after year end; ESR Report — 12 months after year end; UBO annual confirmation — at licence renewal; WPS payroll — 15 days after pay date; GPSSA remittance — 15th of each month; Free zone audit — 4–6 months after year end (varies by authority).
Monthly UAE compliance obligations
| Obligation | Deadline | Who | Penalty for late |
|---|---|---|---|
| WPS payroll submission | 15 days after agreed pay date | All mainland and free zone employers | AED 5,000/employee (cap AED 50,000) |
| GPSSA remittance | 15th of the month following payroll | Employers with UAE/GCC national staff | GPSSA late payment interest + penalty |
| VAT return and payment (monthly filers) | 28 days after month end | Businesses assigned monthly VAT period | 2% immediate + 4%/month after 7 days |
Quarterly UAE compliance obligations
| Obligation | Deadline | Who | Penalty for late |
|---|---|---|---|
| VAT return (quarterly) | 28 days after quarter end | Most VAT-registered businesses | 2% + 4%/month after 7 days |
| WPS 30-day check | Ongoing | MOHRE monitors all employers | Salary complaints + fines |
Annual UAE compliance obligations
| Obligation | Deadline | Who | Penalty for late |
|---|---|---|---|
| CT return | 9 months after financial year end | All taxable persons | AED 500/month (late filing) + late payment interest |
| ESR Notification | 6 months after financial year end | All UAE businesses in specified activities | AED 20,000 |
| ESR Report | 12 months after financial year end | Businesses that conduct relevant activities | AED 50,000 |
| UBO register confirmation | At trade licence renewal | All UAE companies | Licence renewal withheld |
| CbCR filing | 12 months after financial year end | UAE UPE of MNE groups over AED 3.15B revenue | Up to AED 1M |
| CbCR Notification | 12 months after financial year end | All UAE entities in MNE groups | AED 50,000–100,000 |
| Free zone audit submission | 4–9 months after year end (varies) | All free zone companies | Licence renewal withheld; financial penalty |
| Trade licence renewal | Annual (by expiry date) | All UAE companies | Licence lapse; visa cancellation risk |
Managing UAE compliance deadlines
- Use a compliance calendar: Map all your specific deadlines based on your financial year end, VAT period assignment, and free zone. Generic calendars miss company-specific triggers.
- Set reminders 30 days before each deadline: 30 days is enough time to gather documents and file. Last-minute filing risks late submission if the portal has technical issues.
- Diarise VAT return dates at the start of the year: If your VAT period ends December 31, your return is due January 28. If it ends March 31, due April 28. Map all 4 dates in advance.
- Align the CT return to the financial year end: CT return is due 9 months after the financial year end. For a December 31 year end: September 30. For a March 31 year end: December 31.
Tracking all these UAE deadlines manually?
We manage the full UAE compliance calendar — VAT, CT, ESR, UBO, WPS, and audit deadlines — for our clients. Fixed monthly fee.
Frequently asked questions
When is the UAE VAT return due?
28 days after the end of the tax period. For quarterly filers with a calendar quarter (March 31): due April 28. For quarterly filers with a non-standard quarter (e.g., February 28): due March 28. Monthly filers: 28 days after each month end. Check your EmaraTax account for your specific assigned period.
When is the UAE Corporate Tax return due?
9 months after the end of the financial year. For a company with a December 31 financial year end: CT return is due September 30 of the following year. For a March 31 financial year end: December 31. The CT return must be filed on EmaraTax.
When does the UAE ESR Notification need to be filed?
Within 6 months of the financial year end. For a December 31 year end: by June 30. The notification must be filed through the MoF eServices portal for mainland companies, or through the free zone portal for free zone companies.
What happens if a UAE business misses the WPS deadline?
MOHRE imposes an immediate fine of AED 5,000 per employee not paid via WPS within 15 days of the agreed pay date (capped at AED 50,000). Persistent non-compliance can result in new work permit bans and trade licence suspension.
Does a UAE business with a non-December financial year end have different deadlines?
Yes. All CT, ESR, UBO, and audit deadlines are relative to the financial year end. A business with a March 31 year end: CT return by December 31; ESR Notification by September 30; ESR Report by March 31 of the following year. Map your specific deadlines at the start of each year.