2026 Middle East Tax Calendar
Key dates for VAT filings, corporate tax, and compliance deadlines across Middle Eastern markets in 2026.
January 2026
UAE Corporate Tax second tax year begins
Start of the second full tax year under the UAE's federal corporate tax regime.
Saudi Arabia VAT monthly filing (December)
Monthly VAT return filing deadline for December 2025 transactions in Saudi Arabia.
February 2026
Bahrain VAT quarterly filing Q4 2025
Quarterly VAT return filing deadline for Q4 2025 in Bahrain.
March 2026
UAE Corporate Tax return filing (first year)
Filing deadline for the first corporate tax returns in the UAE for businesses with June-December 2025 year-end.
April 2026
Oman VAT implementation review
Oman reviews VAT implementation one year after introduction, potential rate adjustments.
Saudi Arabia withholding tax quarterly filing Q1
Quarterly withholding tax return filing deadline for payments to non-residents.
June 2026
UAE transfer pricing documentation deadline
Deadline for preparing transfer pricing documentation for related-party transactions.
July 2026
Qatar Free Zone tax incentives review
Annual review of tax incentive packages for businesses operating in Qatar Free Zones.
September 2026
Kuwait proposed corporate tax framework consultation
Public consultation deadline on Kuwait's proposed corporate income tax framework for foreign entities.
December 2026
GCC-wide e-invoicing readiness assessment
Deadline for businesses to assess readiness for upcoming GCC-wide e-invoicing mandates.