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Business filing deadlines (Pakistan & Gulf)
Five free tools for what a business must file or pay, by when, and the penalty if it is late, in Pakistan, the UAE and Saudi Arabia. Every rule cites the official text and the date we checked it.
At a glance
- UAE VAT: return and payment by the 28th day after the tax period, moved to the next business day if that day is not one (VAT Executive Regulation, Article 64; Tax Procedures Law, Article 49(2)). Late return AED 1,000, or AED 2,000 for a repeat within 24 months; late payment 14% a year, charged monthly, from 14 April 2026.
- UAE Corporate Tax: return and payment within 9 months of the end of the tax period (Articles 48 and 53). Late return AED 500 a month for 12 months, then AED 1,000; late registration AED 10,000.
- Saudi VAT: monthly above SAR 40,000,000 of taxable supplies, otherwise quarterly; return and payment by the last day of the following month, even if it is a Friday, Saturday or holiday (Implementing Regulations, Articles 58, 59, 62 and 74). Late return 5% to 25% of the tax; late payment 5% a month or part month.
- Pakistan income tax return: 30 September after the tax year for individuals, AOPs and most companies; 31 December for companies whose tax year ends between 1 January and 30 June (section 118). Late filing: the higher of 0.1% of the tax payable or Rs 1,000 a day, at least Rs 10,000 or Rs 50,000 (section 182).
- Pakistan withholding statements: quarterly, by 20 April, 20 July, 20 October and 20 January, even with nothing withheld (section 165). Late: Rs 50,000, or Rs 2,500 a day with a minimum of Rs 10,000 (section 182).
How we build these tools
Each date and penalty comes from the official text: FBR for Pakistan, the UAE Ministry of Finance and Federal Tax Authority, and ZATCA for Saudi Arabia. A deadline moves off a weekend or holiday only where the law says so: in the UAE it moves to the next business day (Tax Procedures Law, Article 49(2)); in Saudi Arabia VAT returns and payments stay due on the date (Implementing Regulations, Article 74(1)); in Pakistan the Ordinance has no such rule. Anything we could not read in an official text is marked "Being verified" and is never used to work out your answer. Penalty figures are estimates from the formula in the law, not tax advice.