The Diary
Filing and compliance deadlines
Every date here is taken from the primary instrument: the Act, the regulation, the gazette or the regulator's own notice. Follow a jurisdiction and its deadlines come first; add them to your calendar and they stay up to date.
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November 2026
6 Nov
Consultations close on the FSRA fees and general rulebook revisions (CP 6/2026) and a framework for business centres (CP 7/2026)
ADGM firms and business-centre operators wishing to comment
Confirmed
16 Nov
Profits tax returns for 2025/26 due, accounting date code M (year ends 1 January to 31 March 2026), under the block extension scheme
Companies filing through tax representatives
Confirmed
30 Nov
Form C-S, Form C-S (Lite) and Form C due for Year of Assessment 2026
Companies tax resident or operating in Singapore
Confirmed
30 Nov
Corporate tax return and tax due for years ended May 2026; advance payment statement for the quarter to 31 August 2026
Companies, including Global Business Companies
Confirmed
30 Nov
Corporate tax return and payment due for tax periods ended 28 February 2026 (nine months after the period end)
Corporate tax registrants with a February year end
Confirmed
30 Nov
Consultation closes on FSRA guidance on DeFi risk management (CP 5/2026)
Virtual asset and DeFi firms in or entering ADGM
Confirmed
30 Nov
Top-up Tax registration deadline for in-scope entities whose fiscal year ended before 30 April 2026 (FTA Decision No. 12 of 2026, Art. 2(2)); AED 10,000 penalty for late registration
UAE entities of multinational groups with EUR 750 million or more in revenue, or their Domestic Designated Filing Entity · Read: UAE extends Small Business Relief to tax periods ending...
Confirmed
December 2026
29 Dec
Corporate tax return and tax due for years ended June 2026; advance payment statement for the quarter to 30 September 2026
Companies, including Global Business Companies
Confirmed
31 Dec
Register of directors must record the nominee status of any director and the nominator's details
International Business Companies
Confirmed
31 Dec
Audited financial statements due to the FSC for licensees with a June 2026 year end (six months after the year end)
Global Business Companies and other FSC licensees
Confirmed
31 Dec
Corporate tax return and payment due for tax periods ended 31 March 2026
Corporate tax registrants with a March year end
Confirmed
January 2027
1 Jan
E-invoicing becomes mandatory for businesses with annual revenue of AED 50 million or more
VAT and corporate taxpayers above the threshold · Read: UAE e-invoicing goes live on 1 January: what changed in...
Confirmed
1 Jan
Filings must carry the names and appointment dates of a company's current directors
International Business Companies and their registered agents
Confirmed
1 Jan
Crypto-Asset Reporting Framework regulations enter into force; reporting service providers begin collecting data
Crypto-asset service providers with a Singapore nexus · Read: The crypto transparency clock: what 1 January 2027 means...
Confirmed
1 Jan
Revised conflict-of-interest rules for credit rating agencies apply
DFSA-authorised credit rating agencies · Read: DFSA folds prudential forms into B110 and revises credit...
Confirmed
1 Jan
One-year period for firms to bring their status into line with the new Capital Market Authority law ends, unless extended by the CMA Board
Firms carrying on financial or virtual asset activities within the CMA's scope · Read: Capital Market Authority: the one-year window to adjust...
To confirm
15 Jan
Initial population of the FSC Register of Trusts must be complete
Qualified Trustees and management companies administering trusts · Read: FSC launches a Register of Trusts: existing trusts must...
Confirmed
15 Jan
Nil and loss returns due for years ended June 2026
Companies with no chargeable income for the year
Confirmed
February 2027
1 Feb
Profits tax returns for 2025/26 showing a current-year loss due, accounting date code M
Companies filing through tax representatives
Confirmed
March 2027
31 Mar
Existing partnerships, including sociétés, must keep a compliant beneficial ownership register
Partnerships formed before the new rules · Read: FSC launches a Register of Trusts: existing trusts must...
Confirmed
31 Mar
Businesses with revenue below AED 50 million and government entities must appoint an Accredited Service Provider for e-invoicing
All remaining businesses in scope, and government entities · Read: UAE e-invoicing goes live on 1 January: what changed in...
Confirmed
June 2027
30 Jun
Beneficial ownership registers of existing entities must record each owner's date of birth
Companies, foundations, limited partnerships and limited liability partnerships · Read: FSC launches a Register of Trusts: existing trusts must...
Confirmed
July 2027
1 Jul
E-invoicing becomes mandatory for businesses with annual revenue below AED 50 million
VAT and corporate taxpayers below the threshold · Read: UAE e-invoicing goes live on 1 January: what changed in...
Confirmed
1 Jul
FSC annual licence fees fall due for 2027/28 (Global Business Company USD 2,600; Authorised Company USD 1,400)
Global Business Companies, Authorised Companies and other FSC licensees
Confirmed
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