DIFC

UAE - DIFC Compliance Guide

Filing requirements, deadlines, and fees for UAE - DIFC business entities.

Registrar: DIFC Registrar of Companies ·Entity types: Private Company Limited by Shares, Public Company Limited by Shares, Limited Liability Partnership, General Partnership, Recognised Company (branch), Special Purpose Company

Filing Obligations

Annual Return

Annual

All DIFC entities must file an annual return and renew their commercial licence. The return confirms company details, directors, shareholders, and registered office.

Deadline

Anniversary of incorporation

Fee

USD 1,200 (minimum commercial licence renewal)

Late Penalty

USD 250 per month of delay; risk of licence suspension after 3 months

Filing Method

Online via DIFC Client Portal

Applies to:AllOfficial source

DFSA Regulatory Fees (if regulated)

Annual

Firms regulated by the Dubai Financial Services Authority must pay annual regulatory fees. Amount depends on the type and scope of authorisation.

Deadline

January 1

Fee

Varies by licence category (USD 10,000+)

Late Penalty

Regulatory sanctions; potential licence revocation

Filing Method

Online via DFSA portal

Applies to:Regulated firmsOfficial source

Audited Financial Statements

Annual

All DIFC companies must prepare and file audited financial statements with the Registrar within 6 months of their financial year-end.

Deadline

Within 6 months of financial year-end

Fee

No government fee; audit costs vary

Late Penalty

USD 500 per month of delay

Filing Method

Filed with DIFC Registrar via Client Portal

Applies to:All companiesOfficial source

Data Protection Notification (if applicable)

Annual

Entities processing personal data within DIFC must register with and pay annual fees to the Data Protection Commissioner.

Deadline

Annual renewal

Fee

USD 500

Late Penalty

Enforcement by Commissioner of Data Protection

Filing Method

Online via DIFC Data Protection Commissioner

Applies to:All data controllersOfficial source

Key Dates

Varies (anniversary)Annual return and licence renewal due

Within 6 months of FYEAudited financial statements due

Frequently Asked Questions

Is there corporate tax in DIFC?

DIFC entities are subject to UAE federal corporate tax (9% on profits above AED 375,000) since June 2023. The previous 0% tax regime for 50 years no longer applies to corporate income tax, though DIFC qualifying free zone entities may still benefit from 0% on qualifying income.

What is the minimum cost to maintain a DIFC company?

Minimum annual costs include the commercial licence renewal (from USD 1,200), registered office (from USD 1,000/month for flexi-desk), and audit fees. Total minimum ongoing cost is approximately USD 15,000-25,000 per year.

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Last 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.