Our year end is not 31 December. Which dates change?

The annual UAE dates move with your year end. The corporate tax return and payment are due 9 months after it, and a mainland LLC's general assembly must meet within 4 months of it. The monthly and quarterly dates do not move with the year end.

Is there an extension for the UAE corporate tax return?

No. In the UAE the return and the payment are both due 9 months after the year end, which is 30 September for a 31 December year end. There is no extension.

What happens when a USA deadline falls on a weekend?

A USA federal deadline that falls on a weekend or a legal holiday moves to the next business day. In the UAE the same rule is written into the excise tax return: if the 15th is a weekend or a public holiday, the return and the payment are due the next working day.

We are a new company. When do we register for UAE corporate tax?

Within 3 months of incorporation, under FTA Decision 3 of 2024. Registering late costs AED 10,000. That penalty is waived if the first tax return is filed within 7 months of the end of the first tax period, under the FTA's public clarification CTP006.

UAE and USA tax deadlines | A calendar for a December year end

UAE deadlines

In the UAE: two dates every month, four VAT dates a year, and corporate tax 9 months after the year end.

This section is the UAE. The USA follows below, in a list of its own.

Every date on this page assumes a financial year that ends on 31 December. The monthly and quarterly dates do not depend on the year end. The annual ones are counted from it, so they move when the year end moves.

Date	What is due	Extension or note
Every month, by the 1st UAE	Salaries for the month before, paid through the Wage Protection System	For employers registered with the Ministry of Human Resources and Emiratisation.
Every month, by the 15th UAE	The excise tax return and payment for the month before	Excise businesses only. The next working day if the 15th is a weekend or a public holiday.
28 January 28 April 28 July 28 October UAE	The VAT return and payment for the quarter just ended	For a business on calendar quarters. Your own tax periods can differ.
30 April UAE	A mainland LLC's general assembly meets to approve the audited accounts	Within 4 months of the year end.
Set by each free zone UAE	Audited accounts to the free zone	Some zones ask within 6 months of the year end, others at license renewal.
30 September UAE	The corporate tax return and payment	9 months after the year end. No extension.
Within 3 months of incorporation UAE	Corporate tax registration, for a new company	AED 10,000 if it is late, waived if the first return is filed within 7 months of the end of the first tax period.
Within 60 days of licensing UAE	The beneficial owner filing	And again within 15 days of any change.

Two of these rows are not the same for every company. The FTA sets your own VAT tax periods when you register, so check the dates on your registration certificate. And each free zone sets its own date for audited accounts, so check the rules of your zone.

The transfer pricing disclosure form goes with the corporate tax return only above the limits: related party transactions over AED 40 million in total, or over AED 500,000 with one connected person.

Where these UAE rules are written: Ministerial Resolution 340 of 2026, in force since 1 June 2026, for the Wage Protection System. Cabinet Decision 37 of 2017, Articles 18 and 19, for excise. Federal Decree-Law 32 of 2021, Article 92, for the general assembly. FTA Decision 3 of 2024 for corporate tax registration, and FTA public clarification CTP006 for the waiver of its AED 10,000 penalty. Cabinet Decision 109 of 2023 for the beneficial owner filing.

USA deadlines

In the USA: the payroll forms in January, the business returns in March and April, the extended returns in September and October.

This section is the USA, for a person or a company on a calendar year.

Date	What is due	Extension or note
31 January USA	Forms W-2 to employees and to the Social Security Administration. Form 1099-NEC to contractors and to the IRS. Form 940 for federal unemployment tax. Form 941 for the fourth quarter.	For employers, and for any business that paid a contractor.
15 March USA	Form 1065 for partnerships and multi-member LLCs, and Form 1120-S for S corporations, both with the K-1s	Extension to 15 September with Form 7004.
15 April USA	Form 1040 and any tax owed. Form 1040-NR for a non-resident who had USA wages with tax withheld. Form 1120 for C corporations, with Form 5472 where a foreign person owns 25% or more and the company had dealings with a related party; a USA LLC with one foreign owner files Form 5472 with a pro forma Form 1120 for any year the owner put money in or took it out. The FBAR, FinCEN Form 114. The first estimated tax payment, for individuals and for corporations.	Form 1040 moves automatically to 15 June for a USA citizen or resident living abroad on 15 April, with interest from 15 April on tax owed, and to 15 October with Form 4868. Form 1040-NR moves to 15 October with Form 4868. Form 1120, with Form 5472, moves to 15 October with Form 7004. The FBAR moves automatically to 15 October. The penalty for a late or incomplete Form 5472 is USD 25,000.
30 April 31 July 31 October 31 January USA	Form 941 for the quarter just ended. California only: the quarterly sales and use tax return, and the DE 9 and DE 9C payroll reports.	The filings on 31 January are the ones for October to December.
15 June USA	Form 1040-NR for a non-resident with no USA wages subject to withholding	Moves to 15 December with Form 4868.
15 June 15 September 15 January USA	The rest of the estimated tax payments, for individuals who owe tax	The payment on 15 January is the last one for the year before. A non-resident with no USA wages subject to withholding makes no April payment: half is due on 15 June and a quarter on each of the other two dates.
15 June 15 September 15 December USA	The rest of the estimated tax payments, for C corporations	The first is due on 15 April. Four payments, each a quarter of the year's tax.
Set by each state USA	State returns, franchise tax and annual reports	Each state sets its own dates. California's minimum franchise tax is USD 800 a year.

A USA federal deadline that falls on a weekend or a legal holiday moves to the next business day.

The firm prepares USA returns in Dubai, signed by its California licensed CPA under his own IRS preparer number (PTIN), and e-files them through our USA associates in Texas and California.

Questions

What owners ask us about these dates.

01
Our year end is not 31 December. Which dates change?
The annual UAE dates move with your year end. The corporate tax return and payment are due 9 months after it, and a mainland LLC's general assembly must meet within 4 months of it. The monthly and quarterly dates do not move with the year end.
02
Is there an extension for the UAE corporate tax return?
No. In the UAE the return and the payment are both due 9 months after the year end, which is 30 September for a 31 December year end. There is no extension.
03
What happens when a USA deadline falls on a weekend?
A USA federal deadline that falls on a weekend or a legal holiday moves to the next business day. In the UAE the same rule is written into the excise tax return: if the 15th is a weekend or a public holiday, the return and the payment are due the next working day.
04
We are a new company. When do we register for UAE corporate tax?
Within 3 months of incorporation, under FTA Decision 3 of 2024. Registering late costs AED 10,000. That penalty is waived if the first tax return is filed within 7 months of the end of the first tax period, under the FTA's public clarification CTP006.

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Every UAE and USA tax deadline for a 31 December year end, on one page.

In the UAE: two dates every month, four VAT dates a year, and corporate tax 9 months after the year end.

In the USA: the payroll forms in January, the business returns in March and April, the extended returns in September and October.

What owners ask us about these dates.

Our year end is not 31 December. Which dates change?

Is there an extension for the UAE corporate tax return?

What happens when a USA deadline falls on a weekend?

We are a new company. When do we register for UAE corporate tax?

The pages behind the dates.

Corporate tax

VAT and excise tax

USA tax for USA citizens and green card holders

Payroll and WPS

Read more on this

UAE corporate tax penalties in 2026

UAE e-invoicing: the dates that apply to you

USA tax from the UAE and GCC: who must file, and what

Send us your license and your year end. We will tell you which of these dates are yours.