NOBLE CORE VENTURES · UAE & SAUDI ARABIA
Year-One Compliance Calendar for UAE and KSA Companies (2026– 2027) By Ishita Roy, Business Consultant, and Fazal Hashmi, Sr. Business Consultant, Noble Core Ventures · Last reviewed 16 October 2026 Short answer: In year one, a new UAE company has to register for Corporate Tax within 3 months of incorporation, file beneficial-owner data within 60 days, and file its first Corporate Tax return within 9 months of its first year-end. A new Saudi company has to confirm its CR every 12 months, pay GOSI by the 15th of each month, file VAT quarterly by the end of the following month once registered, and file its Zakat or income tax return within 120 days of year-end. The calendar below puts these in order, measured from your own start date. Most first-year penalties we see are not about tax law at all. They happen because a deadline counted from the incorporation date never made it into anyone's diary. So this calendar uses relative dates ("month 3", "day 60"). Put your own incorporation or CR date in, and every row turns into a real deadline. The accompanying .ics file uses an illustrative 1 November 2026 start and a 31 December financial year. Edit the dates after importing.
UAE: month-by-month When (from incorporation)
What
Source
Day 1–14
Establishment card if the company will sponsor visas
GDRFA Dubai
By day 60
File Real Beneficiary (UBO) and shareholder data with your registrar
Cabinet Resolution 109/2023
By month 3
Register for Corporate Tax on EmaraTax (AED 10,000 penalty if late)
FTA Decision 3/2024
Monthly
Check rolling 12-month taxable supplies against AED 375,000; apply within 30 days once exceeded
FTA VAT registration
Monthly, 1st of month
Pay salaries through WPS (MOHRE-registered companies)
u.ae: payment of wages
28 days after each VAT period
File VAT return and pay
FTA
Licence anniversary
Renew trade licence with your authority (check your authority's exact window)
Your licensing authority
When (from incorporation)
What
Source
9 months after first year-end
File first Corporate Tax return and pay. Example: year ending 31 Dec 2026 → due 30 Sep 2027
FTA return guide
Ongoing
Keep records for 7 years
CT Law, Art. 56
Saudi Arabia: month-by-month When (from CR issue)
What
Source
Week 1
Claim ZATCA, Qiwa and GOSI access; verify National Address
National Platform
Before first hire
Qiwa establishment file and GOSI employer registration
qiwa.sa, GOSI
By the 15th, monthly
Pay GOSI contributions for the previous month (2% per month delay fine)
GOSI employer FAQ
Monthly
Check rolling 12-month supplies against SAR 375,000; register within 30 days of the end of the month it is crossed
VAT Implementing Regulations
End of month after each quarter
File quarterly VAT return (monthly if supplies exceed SAR 40m). Late filing: 5–25% of tax due
ZATCA
10th of each month
Withholding tax on payments to non-residents for the previous month, if any
ZATCA tax calendar
Before expiry
Renew iqamas and work permits (employer responsibility)
MHRSD
12 months after CR issue
Annual CR data confirmation on business.sa. Suspension if 90+ days late
Ministry of Commerce
120 days after year- File Zakat / income tax return and pay. Year ending 31 Dec 2026 ZATCA end → 30 Apr 2027
How should you use this calendar? Give every row an owner. Not "finance", but one named person. Then put two reminders on each deadline: one at 30 days to collect documents, one at 7 days to file. That is how the .ics file is set up. We would also add one row of our own that no law requires: a 30-minute review at month 6. That is when founders usually find out the VAT threshold has been crossed or a portal login belongs to someone who has left.
Illustrative scenario: a company incorporated in Dubai on 1 November 2026 has until 31 January 2027 to register for Corporate Tax (three months) and until about 31 December 2026 to complete its UBO filing (60 days). With a 31 December year-end, its first return covers a short period and falls due on 30 September 2027. Check your own first tax period with the FTA.
FAQ When is the first UAE Corporate Tax return due for a new company? Within nine months of the end of its first tax period. For a 31 December 2026 year-end, that is 30 September 2027. When are Saudi Zakat and income tax returns due? Within 120 days of the end of the financial year. That is 30 April for December year-ends, or the next working day if it falls on a holiday. How often are Saudi VAT returns filed? Quarterly for most companies, or monthly once annual supplies exceed SAR 40 million. Returns are due by the last day of the following month. When do GOSI contributions have to be paid? Within the first 15 days of the following month. Does a Saudi CR still expire? No. Instead, the data has to be confirmed annually, 12 months from issue. How long must UAE companies keep records? Seven years after the end of the tax period, for Corporate Tax.
Related Noble Core guides Corporate Tax deadlines UAE 2026 UBO filing UAE 2026 GOSI registration in Saudi Arabia ZATCA e-invoicing (Fatoora)
If you would rather have one team own these dates, Noble Core handles tax registration, filings and labour compliance in the UAE and Saudi Arabia.
General information, not legal or tax advice. Deadlines move when they fall on weekends or holidays, and authorities update rules. Confirm with the FTA, ZATCA, GOSI, MHRSD and your licensing authority. Sources accessed 16 October 2026.
Official sources cited 1. https://www.gdrfad.gov.ae/en/services/149c21ce-5861-11ea-0320-0050569629e8 2. https://www.uaelegislation.gov.ae/en/legislations/2176/download 3. https://tax.gov.ae/en/media.centre/news/federal.tax.authority.issues.new.decision.on.specified.timefra mes.for.corporate.tax.registration.aspx 4. https://www.tax.gov.ae/en/taxes/Vat/vat.topics/registration.for.vat.aspx 5. https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-secto r/payment-of-wages 6. https://tax.gov.ae/en/taxes/Vat/vat.topics/filing.vat.returns.and.making.payments.aspx 7. https://tax.gov.ae/Datafolder/Files/Guides/CT/CT-Returns-EN-11-11-2024.pdf 8. https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/CT%20law%20final/Federal%20Decre e-Law%20No.%2047%20of%202022%20-%20For%20publishing.pdf 9. https://my.gov.sa/en/services/240897 10. https://www.qiwa.sa/ 11. https://www.gosi.gov.sa/GOSIOnline/Registration 12. https://www.gosi.gov.sa/GOSIOnline/FAQ_Employer&locale=en_US 13. https://zatca.gov.sa/en/RulesRegulations/Taxes/Documents/Implmenting%20Regulations%20of%20th e%20VAT%20Law_EN.pdf 14. https://zatca.gov.sa/en/MediaCenter/News/Pages/Submit-VAT-Return-for-Mar-2026.aspx 15. https://zatca.gov.sa/en/MediaCenter/Publications/Documents/Zakat%20Declaration%20and%20Tax%2 0Returns%20Calendar%20(EN 16. https://www.hrsd.gov.sa/en/knowledge-centre/articles/64434-0 17. https://mc.gov.sa/en/mediacenter/News/Pages/06-07-25-03.aspx 18. https://zatca.gov.sa/en/MediaCenter/News/Pages/vat-zakat-cit-returns-2025.aspx
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