3 August 2026 · Dubai SME
Dubai SME Compliance Calendar
For a typical Dubai SME the year has a handful of anchors: corporate tax nine months after your financial year-end, VAT by the 28th after each quarter, WPS salaries run monthly through the bank, and any UBO change notified within the set window. If your revenue is under AED 3m you can still elect Small Business Relief for periods up to 31 December 2026, which treats you as having no taxable income for the period, though you still register and file. The mistake we see most is a founder assuming small size means no filing. Registration and returns apply from the first dirham of profit.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Your recurring dates
A small business still has a full calendar.
- CT nine months after year-end.
- VAT by the 28th each quarter.
- WPS salary run every month.
- UBO changes within the notice window.
The under-AED-3m election
A genuine act-now item.
- Revenue up to AED 3m qualifies.
- Elective, period by period.
- Available for periods to 31 Dec 2026.
- You still register and file a return.
Small does not mean exempt
Size does not remove the obligation.
- Registration applies from the first profit.
- A dormant year may still need a return.
- Free-zone status does not skip filing.
- Late registration is still AED 10,000.
Related guides
Frequently Asked Questions
For Dubai small-business owners.
Does a small Dubai business have to file corporate tax?
Yes. Registration and filing apply from the first dirham of profit. Small Business Relief can remove the tax for eligible periods, but you still register and file.
What is Small Business Relief?
An election for businesses with revenue up to AED 3m that treats you as having no taxable income for the period. It is available for periods up to 31 December 2026.
When is my VAT due as an SME?
By the 28th of the month after each quarter, once you are VAT-registered. Registration is mandatory at AED 375,000 of taxable supplies.
Do I have to run WPS?
Yes, if you employ staff on the mainland. Salaries are paid monthly through the Wage Protection System, separate from your tax filings.
Does free-zone status skip filing?
No. A free-zone company still registers and files corporate tax, even if it qualifies for the 0% rate on qualifying income.
Can Exiloz run compliance for my SME?
Yes. We handle CT, VAT, WPS and UBO on one calendar so a small team never misses a date.
Run your SME on one calendar
Exiloz keeps CT, VAT, WPS and UBO on track for your Dubai business.