United Arab Emirates Compliance Guide
Filing requirements, deadlines, and fees for United Arab Emirates business entities.
Filing Obligations
Trade Licence Renewal
AnnualAll UAE mainland companies must renew their trade licence annually with the Department of Economic Development (DED) of the relevant emirate. Requirements include valid tenancy contract and updated trade name reservation.
Annually, before licence expiry date (varies by emirate DED)
AED 600–15,000+ depending on emirate and activity (e.g. Dubai DET: AED 600 licence fee + AED 300 DED fee + chamber of commerce fee)
Fines vary by emirate; Dubai: AED 200/month late renewal fee; licence may be suspended
Online via respective emirate DED portal (e.g. Dubai: invest.dubai.ae)
Corporate Tax Return
AnnualSince June 2023, UAE imposes a 9% corporate tax on taxable income exceeding AED 375,000. All taxable persons must register with the FTA and file annual tax returns. Free zone qualifying income may be taxed at 0% if conditions are met.
Within 9 months of financial year end
No filing fee
AED 10,000 for late filing (first offence); AED 20,000 for repeated late filing within 24 months
Online via Federal Tax Authority (FTA) EmaraTax portal
Economic Substance Report (ESR)
AnnualEntities carrying out relevant activities (banking, insurance, fund management, leasing, headquarters, shipping, holding company, IP, distribution/service centre) must demonstrate adequate economic substance in the UAE and file an annual ESR notification and report.
Within 12 months of financial year end
No filing fee
AED 20,000 for failure to file notification; AED 50,000 for failure to file ESR report; AED 400,000 for repeat failure
Online via Ministry of Finance portal
UBO Declaration
As needed (update within 15 days of change)Under the UAE's AML framework, companies must maintain a register of Ultimate Beneficial Owners (UBOs) and file declarations with the relevant authority.
Within 60 days of incorporation and upon any change
No filing fee
AED 15,000 for non-compliance; up to AED 100,000 for repeated violations
Online via respective emirate registrar
Key Dates
Frequently Asked Questions
What is the UAE corporate tax rate?
9% on taxable income exceeding AED 375,000. Income up to AED 375,000 is taxed at 0%. Free zone entities may qualify for 0% on qualifying income.
When must a UAE company renew its trade licence?
Annually before the licence expiry date. The renewal process and fees vary by emirate (Dubai, Abu Dhabi, Sharjah, etc.).
What are Economic Substance Regulations?
UAE entities performing relevant activities must demonstrate adequate economic substance (employees, expenditure, premises, decision-making) in the UAE and file annual notifications and reports with the Ministry of Finance.
Is there VAT in the UAE?
Yes. VAT is 5% on most goods and services. Businesses with taxable supplies exceeding AED 375,000 must register. Returns are typically filed quarterly via the FTA.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.