GULF CONSULT Tax Team on October 18, 2026

UAE Corporate Tax Compliance Calendar 2026 to 2027: Deadlines, FTA Queries and Transfer Pricing Traps

Every corporate tax deadline from now to September 2027, the transfer pricing thresholds that catch growing businesses, and how to answer FTA queries.

2 min read

The first wave of calendar-year corporate tax returns closed on 30 September 2026. The next twelve months bring a new top-up tax registration, the extended Small Business Relief and the 2026 returns. This report sets out the dates and the transfer pricing rules that most often catch businesses out.

The Calendar

Key corporate tax dates for calendar-year businesses:

30 November 2026: Domestic Minimum Top-up Tax registration for most in-scope multinational entities
31 December 2026: end of the 2026 tax period for calendar-year companies
30 September 2027: 2026 corporate tax return, transfer pricing disclosure form and payment due
Within three months of incorporation: registration for any new company

Transfer Pricing Thresholds

Every transaction with a related party or connected person must be at arm's length. On top of that, two sets of thresholds decide what must be documented:

Disclosure form: required where related-party transactions exceed AED 40 million in total, itemising each category above AED 4 million
Connected persons: payments or benefits above AED 500,000 per connected person must be disclosed
Master File and Local File: required where the business's revenue is AED 200 million or more, or it belongs to a multinational group with revenue of AED 3.15 billion or more

Common Traps

The issues that most often lead to questions or adjustments:

Owner salaries and benefits paid to connected persons with no market benchmark
Interest-free loans between group companies
Management fees charged without evidence of the services provided
Small Business Relief claimed by a business whose revenue went over AED 3 million in an earlier year

Answering FTA Queries

Reply within the deadline the FTA sets, answer only what is asked, and back every figure with a document. A reconciliation between the financial statements and the return answers most queries before they escalate.

Frequently Asked Questions

When is the 2026 UAE corporate tax return due?

For a calendar-year company, by 30 September 2027, together with payment and any transfer pricing disclosure form.

Who must file a transfer pricing disclosure form in the UAE?

Businesses whose related-party transactions exceed AED 40 million in total. Each category above AED 4 million must be itemised.

Who must prepare a Master File and Local File?

Businesses with revenue of AED 200 million or more, and members of multinational groups with consolidated revenue of AED 3.15 billion or more.

Sources

This article is general information, not advice for your situation. Rules change; check the current position or speak to an advisor before acting.

Need help with this? See our Corporate Tax Services.

Corporate Tax Services