Guide · updated 16.10.2026 · 15 min read · Lucent Legal team

Running a UAE company: the compliance calendar after registration

Key points

  • You renew the licence once a year: in mainland Dubai through DET on the Invest in Dubai portal, in a free zone through the zone portal. The establishment card and the lease renew with it.
  • You file a corporate tax return every year, even with zero profit and under Small Business Relief. The deadline is 9 months after the tax period ends. For a period that ended on 31 December 2025, that means 30 September 2026.
  • A VAT-registered company files VAT returns quarterly or monthly, 28 days after the period ends.
  • You keep the beneficial owner (UBO) register current and update it within 15 days of any ownership change.
  • You keep records for at least 7 years after the tax period ends. The economic substance (ESR) report no longer applies: the requirement ended for financial years ending after 31 December 2022.
  • The table below lists 17 obligations with deadlines, penalties and official sources, including the Russian tax notices for a Russian owner.
  • An audit is mandatory for a QFZP, for revenue above AED 50 million, and wherever the free zone or the companies law requires one.

Once you hold the licence and the bank account, your company owes regular filings to three or four authorities. Each one counts its own deadlines and fines you on its own. Here is what a typical company in Dubai or a free zone files, when, and with whom.

The annual calendar

What When Where
Licence renewal Every year, before expiry DET / Invest in Dubai or zone portal
Establishment card renewal With the licence GDRFA / ICP or zone
Lease and Ejari When the lease expires Dubai REST / zone
Corporate tax return 9 months after period end FTA, EmaraTax
Corporate tax payment Same deadline FTA
VAT return and payment 28 days after quarter or month FTA, EmaraTax
UBO register 15 days after a change Registrar: DET or zone
Salaries through WPS Monthly MOHRE (mainland and most zones)
Staff visas 30 days before expiry GDRFA / ICP
Audit report Usually before licence renewal Zone / FTA on request

Obligations, deadlines and penalties: table with sources

We checked every row against an official source on 16.10.2026. Where the authority publishes no penalty amount, the cell says "see source".

Obligation after you get the licence Deadline Penalty Source (checked)
Corporate tax registration 3 months from incorporation (companies set up on or after 1 March 2024, free zones included) AED 10,000. The FTA waives it if you file the first return within 7 months of the end of the first tax period FTA: CT registration, FTA: waiver of penalties; FTA Decision No. 3 of 2024, Cabinet Decision No. 10 of 2024 (16.10.2026)
Corporate tax return and payment 9 months after the tax period ends AED 500 a month for the first 12 months, then AED 1,000 a month Cabinet Decision No. 75 of 2023 (16.10.2026)
VAT registration Apply within 30 days of crossing the threshold: AED 375,000 mandatory, AED 187,500 voluntary AED 10,000 FTA: VAT registration; Cabinet Decision No. 40 of 2017 as amended by No. 129 of 2025 (16.10.2026)
VAT return and payment 28 days after the period ends (usually a quarter) AED 1,000, AED 2,000 for a repeat within 24 months. Late payment from 14.04.2026: 14% a year, charged monthly FTA: VAT returns and payments (16.10.2026)
Licence renewal, Dubai mainland Every year, before expiry AED 250 for failing to renew plus AED 200 for each month of delay; doubled for a repeat within a year, capped at AED 100,000 Executive Council Resolution No. 13 of 2011, Schedule 2 (16.10.2026)
Licence renewal, free zone Under the zone's rules DMCC: AED 2,500 for 31–60 days late, AED 5,000 for 61–90 days. RAKEZ: AED 50 a day. Other zones: see source DMCC: schedule of charges, RAKEZ: FAQ (16.10.2026)
Establishment card renewal With the licence; requires a valid licence AED 100 per month of delay beyond 30 days, capped at AED 1,000 ICP: renewal of establishment card (16.10.2026)
Ejari (Dubai lease registration) When you sign or renew the lease The law sets no fine. Without a registered lease DET will not renew the licence, and courts and authorities will not act on the contract Law No. 26 of 2007, Art. 4 (16.10.2026)
Beneficial owner (UBO) register Set up within 60 days of incorporation; record changes within 15 days No register: warning, then AED 50,000, then AED 100,000. Not updated: AED 15,000, then AED 30,000 Cabinet Decision No. 109 of 2023, Cabinet Decision No. 132 of 2023 (16.10.2026)
Economic substance report (ESR) Cancelled for financial years ending after 31.12.2022 None. Duties for 2019–2022 remain MoF: amendment on economic substance; Cabinet Decision No. 98 of 2024 (16.10.2026)
Salaries through WPS (if you have staff) Pay last month's wages by the 1st; at least 85% of the payroll on time From day 5 of delay MOHRE stops new work permits, from day 11 it fines and downgrades the company. Fine amount: see source u.ae: payment of wages; Ministerial Resolution No. 340 of 2026 (16.10.2026)
Audit in a free zone DMCC: within 6 months of year end. JAFZA: every year, a condition for renewal See source DMCC: audited financial statements, JAFZA: audit report submission (16.10.2026)
Audit for corporate tax Every QFZP; other companies above AED 50m revenue; periods from 01.01.2025 No separate fine; a QFZP without an audit loses the 0% rate Ministerial Decision No. 84 of 2025 (16.10.2026)
Russian owner: notify the FNS of a personal UAE bank account 1 month after opening, closing or changing details Not filed: RUB 4,000–5,000; filed late: RUB 1,000–1,500 FNS: account opening notice; Federal Law 173-FZ Art. 12, Administrative Code Art. 15.25 (16.10.2026)
Russian owner: cash-flow report on a personal account By 1 June of the following year RUB 2,000–3,000 for breaching the procedure; late filing from a warning up to RUB 3,000 FNS: cash-flow report (16.10.2026)
Russian owner: notice of a stake above 10% in a UAE company 3 months from when the stake arises or changes RUB 50,000 per company FNS: participation notice; Tax Code Arts. 25.14, 129.6(2) (16.10.2026)
Russian owner: CFC notice Individuals by 30 April, companies by 20 March of the year after the year CFC profit is recognised RUB 500,000 per CFC; unpaid tax on CFC profit: 20%, at least RUB 100,000 FNS: CFC; Tax Code Arts. 25.14, 129.5, 129.6 (16.10.2026)

The Russian rows apply to Russian tax and currency residents. The owner files no personal notice for the UAE company's own accounts: the law covers the resident's own accounts. Details: CFC rules for a UAE company owner.

Licence, establishment card, lease

UAE licences run for one year. You renew yours for as long as the company exists, even with no trading. An expired licence freezes the immigration file: you cannot issue new visas or renew old ones. The authority charges late fines on its own tariff, and some free zones charge monthly for each document separately. DET and zone amounts and the renewal steps: expired trade licence in the UAE.

Renewal in mainland Dubai usually needs a valid Ejari. In a free zone you need a valid contract for premises or a workspace. If the address changed, update the lease first, then the licence.

The establishment card (immigration card) registers the company as an employer with immigration. Without it you cannot issue a single visa, the owner's included.

Corporate tax: a return every year

You register with the FTA once and file a return every year. For a regular company there are no exceptions:

  • profit under AED 375,000: 0% rate, return still mandatory;
  • revenue up to AED 3 million: you can claim Small Business Relief, also through the return;
  • QFZP in a free zone: return plus audited financial statements.

The deadline is 9 months after the tax period ends. A company on a calendar financial year files for 2025 by 30 September 2026. Late filing costs AED 500 a month for the first 12 months and AED 1,000 a month after that, with no cap. Rates, reliefs and penalties in full: 9% corporate tax in the UAE.

VAT

Registration becomes mandatory once taxable supplies over 12 months pass AED 375,000. After that, the company files a return for each tax period, usually a quarter, within 28 days after it ends, even with no sales. Since 1 October 2026, changes apply to input tax on cash payments and staff housing: UAE VAT changes from 1 October 2026.

Large companies need to prepare for e-invoicing: UAE e-invoicing deadlines.

Beneficial owner (UBO) register

Every mainland and free zone company keeps a register of its real owners and files it with the registrar. The financial free zones DIFC and ADGM run their own rules. Cabinet Decision No. 109 of 2023 sets the procedure. A beneficial owner is an individual who holds 25% or more, or controls the company another way.

You record changes (a new partner, a share sale, a new controlling director) within 15 days. The registrar fines breaches. When a bank refreshes KYC, it checks your data against the register.

Records and audit

The corporate tax law requires you to keep records for 7 years after the tax period ends. If the FTA asks, you translate documents into Arabic.

Audited financial statements are mandatory:

  • for a QFZP;
  • for revenue above AED 50 million in the period;
  • in free zones that require an audit for licence renewal (most large Dubai zones do; check your zone's rules);
  • for mainland companies under the commercial companies law, which requires an LLC to appoint an auditor.

Staff and visas

A company with employees pays salaries through the Wage Protection System (WPS), renews visas and work permits, and pays health insurance. MOHRE sees a late WPS salary at once and blocks new permits for the company. Employee rights and dismissal rules: UAE labour law.

Changes to the company

You run every change through the registrar, not only through internal paperwork:

You notify the FTA through EmaraTax of changes to your tax record (name, address, owners, activity). Missing the notice costs from AED 1,000.

When it is time to stop

If you no longer need the company, close it properly: liquidation, licence and visa cancellation, FTA deregistration. An abandoned licence collects penalties on every line of the table above at once. If you may need the business later, check whether you can put the company on hold without closing it: not every registrar offers this. Procedure: closing a business and liquidating a company in the UAE.

FAQ

Do I file a corporate tax return if the company earned nothing?

Yes. Every registered person files a corporate tax return, including with zero profit or a loss. The deadline is 9 months after the tax period ends. Late filing costs AED 500 a month for the first 12 months, then AED 1,000.

How often do I renew a UAE trade licence?

Once a year, before it expires. The establishment card and, if needed, the lease renew with it. An expired licence blocks issuing and renewing visas.

Does a small UAE company need an audit?

For tax purposes, only a QFZP and companies with revenue above AED 50 million. Many free zones still require an audit report for licence renewal, and the commercial companies law requires an LLC to appoint an auditor. Check your zone's or emirate's rules.

Do I still file an Economic Substance (ESR) report?

No. Cabinet Decision No. 98 of 2024 cancelled ESR for financial years ending after 31 December 2022. Reports and penalties for earlier years still apply.

What is the UBO register and who keeps it?

It lists the company's real owners: individuals with 25% or more, or other control. The company keeps it and files it with the registrar, DET or the zone authority. You record changes within 15 days.

How long do I keep accounting records?

At least 7 years after the end of the tax period they relate to, as the corporate tax law requires.

Sources

This guide is for information only and is not legal advice. Deadlines and penalties reflect the law as of October 2026; audit and renewal rules differ between zones and emirates.

Related: open a company in Dubai, UAE corporate bank account, business and companies in the UAE.

Topic: Doing Business in the UAE

Get a lawyer's help: Company formation in the UAE

This material is for information only and is not legal advice. UAE law changes — a lawyer will assess how it applies to your situation.