Every law, every deadline ยท updated 6 August 2026
The UAE tax timeline, start to finish
From VAT's introduction to the corporate tax era to what's still coming โ the gold markers below are deadlines that haven't happened yet.
1 January 2018
VAT introduced
The UAE's first federal tax: 5% VAT, mandatory registration above AED 375,000 in taxable supplies.
9 December 2022
Corporate Tax law issued
Federal Decree-Law No. 47 of 2022 published โ 0% up to AED 375,000, 9% above, effective for financial years starting on or after 1 June 2023.
1 June 2023
Corporate tax takes effect
Businesses with financial years starting on or after this date become subject to corporate tax.
3 May 2023
Small Business Relief announced
Ministerial Decision No. 73 of 2023: revenue โค AED 3M can elect zero taxable income, for periods ending on or before 31 December 2026.
2024
First corporate tax returns due
Businesses with a June 2023โMay 2024 first tax period file (and pay) their first-ever UAE corporate tax return.
1 January 2025
15% Domestic Minimum Top-up Tax begins
Multinational groups with global revenue over โฌ750M now pay an effective 15% in the UAE (OECD Pillar Two). SMEs unaffected.
April 2025 โ 31 July 2026
Late-registration penalty waiver window
Businesses filing their first return within 7 months of period-end had the AED 10,000 late-registration penalty cancelled or refunded. Window has now closed.
July 2026
E-invoicing pilot phase opens
Voluntary pilot begins for the national e-invoicing system ahead of mandatory rollout.
30 October 2026
E-invoicing provider deadline (AED 50M+)
Businesses with revenue โฅ AED 50M must appoint an accredited service provider by this date (extended from 31 July 2026). Check your exact deadline.
31 December 2026
Small Business Relief ends
Last tax period eligible for the zero-tax SBR election. From 2027, the standard 0%/9% bands apply to everyone.
1 January 2027
E-invoicing goes live โ large businesses
AED 50M+ businesses must issue e-invoices for B2B/B2G transactions from this date.
31 March 2027
E-invoicing provider deadline (all other businesses)
Every remaining business must appoint an accredited provider by this date.
1 July 2027
E-invoicing goes live โ everyone else
Mandatory e-invoicing extends to all remaining UAE businesses conducting B2B/B2G transactions.
Stay current
This timeline gets updated as things change
Bookmark this page or the Updates feed โ both are refreshed whenever the FTA or Ministry of Finance announce something that affects the dates above.