When is a VAT return due in the UAE? Within 28 days of the end of your tax period, together with any VAT you owe. For a quarter ending 30 September 2026, that means 28 October 2026. When the 28th day falls on a weekend, the deadline moves to the next working day, which is why the period ending 31 October 2026 is due on 30 November 2026.
The catch is that not every business has the same quarter. The FTA gives each business its own tax period, so two companies can have different deadlines in the same month. This guide gives you every 2026 due date, shows you how to find your own tax period, and explains what happens if you miss it.
The 28-Day VAT Return Deadline in the UAE
The Federal Tax Authority (FTA) rule is simple: file the return and pay the VAT within 28 days from the end of the tax period. Both have the same deadline. Filing on time but paying a day late still counts as late payment.
Most businesses file quarterly. The FTA assigns monthly periods to some larger businesses. Either way, the 28-day rule is the same.
VAT Return Due Dates for 2026
This is every VAT filing deadline in the UAE for 2026. Find the month your tax period ends in, and read across to get the VAT return due date in the UAE for that period. Dates that fell on a Saturday or Sunday have been moved to the following Monday.
| Tax period ends | 28 days later | Due date |
|---|---|---|
| 31 December 2025 | Wed 28 January 2026 | 28 January 2026 |
| 31 January 2026 | Sat 28 February 2026 | Mon 2 March 2026 |
| 28 February 2026 | Sat 28 March 2026 | Mon 30 March 2026 |
| 31 March 2026 | Tue 28 April 2026 | 28 April 2026 |
| 30 April 2026 | Thu 28 May 2026 | 28 May 2026 * |
| 31 May 2026 | Sun 28 June 2026 | Mon 29 June 2026 |
| 30 June 2026 | Tue 28 July 2026 | 28 July 2026 |
| 31 July 2026 | Fri 28 August 2026 | 28 August 2026 |
| 31 August 2026 | Mon 28 September 2026 | 28 September 2026 |
| 30 September 2026 | Wed 28 October 2026 | 28 October 2026 |
| 31 October 2026 | Sat 28 November 2026 | Mon 30 November 2026 |
| 30 November 2026 | Mon 28 December 2026 | 28 December 2026 |
| 31 December 2026 | Thu 28 January 2027 | 28 January 2027 |
* Around Eid and other public holidays, the FTA can move a deadline to the next working day. It announces the last date of each VAT return in the UAE on its website, so check the announcement if your deadline falls near a holiday.
As of November 2026, the next VAT return due date in the UAE depends on your period: returns for periods ending 31 October 2026 are due on 30 November 2026, and returns for periods ending 30 November 2026 are due on 28 December 2026.
Which Quarter Are You On?
The FTA staggers quarterly periods so that not every business files in the same month. Your quarterly VAT return deadline in the UAE depends on which of these three patterns you are on:
| Your quarters end in | Returns due in |
|---|---|
| March, June, September, December | April, July, October, January |
| January, April, July, October | February/March, May, August, November |
| February, May, August, November | March, June, September, December |
If you file monthly, your monthly VAT return deadline in the UAE is the date shown for every month-end in the first table.
How to Check Your VAT Tax Period in the UAE
Do not guess your quarter from the calendar. Check it in one of these places:
- Your VAT registration certificate. It shows your first tax period.
- EmaraTax. Log in and open your VAT account; the return due for each period, and its due date, is listed there.
The FTA can change a business's tax period, for example from quarterly to monthly. If that happens, the new dates apply from the period it tells you.
What Happens If Your VAT Return Is Late in the UAE?
The late VAT return penalty in the UAE is separate from the late payment penalty, and both can apply at once:
| What happened | Penalty |
|---|---|
| Return filed late, first time | AED 1,000 |
| Return filed late again within 24 months | AED 2,000 |
| VAT paid late | 14% per year, charged monthly on the unpaid amount, from the day after the due date |
Source: FTA penalty schedule, Cabinet Decision No. 40 of 2017 and its amendments; the 14% late payment rule applies from 14 April 2026. Our full guide to UAE VAT penalties covers the rest.
Do You Have to File If You Had No Sales?
Yes. Every VAT-registered business must file a return for every tax period, even when there were no sales or purchases. A nil return still has the same 28-day deadline, and missing it carries the same late filing penalty.
Five Ways to Never Miss a VAT Deadline
- Put all four dates in the calendar at the start of the year, with a reminder two weeks before each.
- Close your books within 10 days of the period end, so there is time to reconcile.
- Pay early. Bank transfers to the FTA can take time to arrive, and the payment must arrive by the deadline.
- Watch for weekends and holidays, but never plan to file on the last day.
- Hand it to someone who tracks it. Our VAT return filing team prepares, reconciles and files each return before the due date.
Let Us Track Your VAT Deadlines
Tell us your tax period and we will prepare and file every return before it is due, with a reminder before each payment. Book a free consultation.