/ News · UAE · Updated 2026-10-28

UAE Corporate Tax: Returns Due 30 October 2026 for January Year-Ends; Top-up Tax Registration by 30 November, two UAE deadlines this month.

UAE companies with a financial year ending 31 January 2026 must file their corporate tax return and pay within nine months, and because 31 October 2026 is a Saturday, the practical deadline is Friday 30 October. Separately, entities of multinational groups subject to the UAE's 15% Domestic Minimum Top-up Tax whose first in-scope year ended before 30 April 2026, which covers most calendar-year groups, must register with the FTA by 30 November 2026.

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Written by CA Durgesh Chavda

Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · NRI taxation, US incorporation, transaction due diligence, forensic audit, AEO, cross-border tax · LinkedIn

/ Corporate tax returns

Nine months after year-end.

Returns and payment are due nine months after the end of the tax period.
31 January 2026 year-end: due 31 October 2026, a Saturday, so file and pay by Friday 30 October.
31 December 2025 year-end: was due 30 September 2026; late-filing penalties have already started for those who missed it.
Indian-owned UAE companies should also check how UAE profits and dividends are treated under the India-UAE DTAA and Indian FEMA overseas investment reporting.

/ Domestic Minimum Top-up Tax registration

For large multinational groups.

Applies to UAE entities of multinational groups with consolidated revenue of EUR 750 million or more in at least two of the four preceding years.
Entities whose first in-scope fiscal year ended before 30 April 2026 must register by 30 November 2026 (FTA Decision No. 12 of 2026); others have seven months from year-end.
Late registration can attract a penalty of AED 10,000 per entity.
India has its own Pillar Two rules; groups with Indian and UAE entities should coordinate both.

Sources: OPS: UAE corporate tax deadline 30 October; Crowe UAE: top-up tax registration; Kelmer: DMTT registration deadlines.

Last updated: 28 October 2026. Confirm your tax period and obligations on the FTA portal. Confirm against the official circular or notification before acting.

/ Ready when you are

UAE company with Indian owners or operations?

Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours; work delivered remotely.

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FAQ

Common questions, answered.

When is UAE corporate tax due for a 31 January 2026 year-end?

Nine months later, on 31 October 2026. As that is a Saturday, file and pay by Friday 30 October 2026.

Who must register for the UAE top-up tax by 30 November 2026?

UAE entities of multinational groups with consolidated revenue of EUR 750 million or more whose first in-scope fiscal year ended before 30 April 2026, which includes most calendar-year groups.

What is the penalty for late top-up tax registration?

Reported as AED 10,000 per entity.

Does BQP work with UAE companies?

Yes, on the India side: Indian subsidiaries and branches of UAE companies, India-UAE treaty planning, FEMA overseas investment reporting and repatriation, with UAE filings coordinated with UAE-registered partners. Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours; work delivered remotely.

UAE Corporate Tax: Returns Due 30 October 2026 for January Year-Ends; Top-up Tax Registration by 30 November, two UAE deadlines this month.

Nine months after year-end.

For large multinational groups.

UAE company with Indian owners or operations?

Common questions, answered.

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