GCC Tax Compliance Calendar: May 2026 Deadlines

May 2026 brings the main GCC tax filing and payment deadlines across the UAE, Saudi Arabia (KSA), Oman, Bahrain and Qatar. The headline date is 31 May 2026, when UAE corporate tax returns — with the Transfer Pricing Disclosure Form — fall due for financial years ended 31 August 2025.

Key takeaways

• UAE: 31 May 2026 is the corporate tax return and payment deadline, including the Transfer Pricing Disclosure Form, for financial years ending 31 August 2025.
• UAE: the April 2026 monthly VAT return and payment are due 28 May 2026; the April excise return is due 15 May.
• KSA: the April monthly WHT return and payment are due 10 May 2026, with April VAT and excise monthly returns due 31 May.
• Oman: the April WHT remittance is due 14 May 2026, with April VAT and excise monthly returns due 31 May.
• Bahrain: the April 2026 monthly VAT return and payment are due 31 May 2026.
• Qatar: the April WHT monthly remittance is due 16 May 2026.

May 2026 tax deadlines at a glance

The UAE's 31 May corporate tax deadline

UAE corporate tax returns are due nine months after the financial year-end, so a year ending 31 August 2025 must be filed and paid by 31 May 2026. The Transfer Pricing Disclosure Form is submitted with that return where the related-party and connected-person thresholds are met, which means the supporting benchmarking and transfer pricing analysis should already be complete when the return is prepared.

The indirect-tax dates land earlier in the month: the April excise return on 15 May and the April monthly VAT return on 28 May. Keeping those monthly cycles current through the year is what makes the annual return straightforward rather than a reconstruction exercise.

The Transfer Pricing Disclosure Form itself is a summary of related-party and connected-person dealings — their nature and value — rather than the full Local File, but it must reconcile to the analysis that sits behind it. That is why the benchmarking cannot be an afterthought: the figures disclosed on 31 May should already be supported by documentation the business is prepared to produce if the FTA asks.

UAE businesses with a 31 August 2025 year-end must file the corporate tax return — and the Transfer Pricing Disclosure Form — by 31 May 2026; leaving benchmarking to the final weeks is the most common cause of a rushed, weakly supported filing.

KSA, Oman, Bahrain and Qatar in May

Saudi Arabia opens the month with its April monthly withholding tax return on 10 May, then files the April VAT and excise monthly returns on 31 May. Oman follows a similar pattern: the April WHT remittance is due 14 May, and the April VAT and excise monthly returns on 31 May. Bahrain files its April monthly VAT return and payment on 31 May, while Qatar's only May obligation here is the April WHT monthly remittance on 16 May. Several of these fall on the same 31 May date as the UAE corporate tax return, so groups with entities in more than one country should plan submissions to avoid a single-day bottleneck.

Separating the two kinds of obligation helps. A withholding tax remittance — due 14 May in Oman and 16 May in Qatar — settles tax already deducted from payments to non-residents, while the 31 May VAT and excise returns report a full period's transactions. The two draw on different data and carry their own penalties, so both belong on the same tracked calendar rather than being treated as a single month-end task.

Keeping monthly and quarterly returns on track

Keeping returns on track is a matter of routine: reconcile VAT, excise and withholding tax every month so figures are ready before the deadline, and prepare the annual corporate tax return — with its VAT records and TP disclosures — early enough to review properly. For a multi-country group, the safest setup is a single owner and one coordinated calendar covering every entity, so a deadline in one country is never missed because attention was on another. Each of these dates is a legal obligation, and a missed return generally brings penalties, interest and reputational cost. Late-filing and late-payment penalties are typically separate charges, and interest can accrue on unpaid tax until it is settled, so an early, reviewed submission is almost always cheaper than a corrected one.

Frequently asked questions

When is the UAE corporate tax return due in May 2026?

The UAE corporate tax return and payment for a financial year ending 31 August 2025 are due on 31 May 2026 — nine months after the year-end. The Transfer Pricing Disclosure Form is submitted with the return where the related-party and connected-person thresholds are met.

What is the UAE VAT deadline in May 2026?

Monthly VAT registrants must file and pay the April 2026 VAT return by 28 May 2026. Excise tax for April 2026 is due earlier, on 15 May 2026. Quarterly VAT registrants should confirm their own period-end dates, which will differ from the monthly cycle.

What are the KSA and Oman deadlines on 31 May 2026?

Both Saudi Arabia and Oman have April 2026 monthly VAT returns and excise returns and payments due on 31 May 2026. Saudi Arabia's April monthly withholding tax return falls earlier, on 10 May, and Oman's April WHT remittance is due 14 May.

Which GCC countries have tax deadlines on 31 May 2026?

The UAE (corporate tax and the TP Disclosure Form), Saudi Arabia (VAT and excise), Oman (VAT and excise) and Bahrain (VAT) all have filings due on 31 May 2026. Planning submissions ahead of that clustered date avoids a last-minute bottleneck.

How SBC Tax Consulting can help

SBC manages GCC tax compliance calendars end to end — UAE corporate tax and VAT, KSA and Oman VAT, excise and withholding tax, and the transfer pricing disclosures that accompany annual returns. We prepare filings and benchmarking early, so nothing turns on a single deadline. Explore our corporate tax, VAT advisory and transfer pricing services, or contact us to keep every entity on schedule.

This publication is for general information only and does not constitute professional advice. Please consult your SBC advisor before acting on any matter covered here.