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UAE Businesses Face October 15 Excise Tax Return Filing Deadline

UAE businesses must submit excise tax returns and settle liabilities with the Federal Tax Authority by October 15, 2026. The requirement applies to entities importing, producing, or stockpiling designated excise goods via the EmaraTax digital portal. The warning comes as the FTA issues guidelines for multinationals regarding the 15 percent Qualified Domestic Minimum Top-up Tax regime.

Issuing authority
Federal Tax Authority
Jurisdiction
United Arab Emirates
Effective date
October 15, 2026
Stage
Final rule
Illustration: A modern corporate office desk in the United Arab Emirates with a laptop displaying financial charts and digital tax filing interfaces,
Illustration

Businesses across the United Arab Emirates face a deadline on Thursday, October 15, 2026, to file their excise tax returns and settle liabilities for the preceding tax period with the Federal Tax Authority (FTA), according to Arabian Business.

The mandatory filing requirement applies to all taxable entities that import, produce, or stockpile excise goods. Regulated items include tobacco products, energy drinks, and tiered-volumetric sweetened drinks.

Monthly returns and corresponding payments must be formally submitted through the EmaraTax digital portal no later than the 15th day following the tax period.

The warning follows the release of a comprehensive guide by the FTA detailing registration procedures for multinational enterprise groups. Under the UAE's Qualified Domestic Minimum Top-up Tax (QDMTT) regime, in-scope multinationals are required to pay an effective corporate tax rate of at least 15 percent.

Sources

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