UAE Company Annual Compliance Checklist (2026)
A UAE company has a short list of recurring obligations: licence and visa renewals, Corporate Tax, VAT, accounting records and, for some companies, an audit. Most penalties come from missed dates, not from complicated rules, so a calendar does most of the work.
Key takeaways
- Corporate Tax returns and payment are due within nine months of the end of the tax period.
- VAT returns are due by the 28th day after the end of the tax period.
- Tax records must be kept for at least seven years.
- Audited financial statements are required for companies above AED 50 million of revenue and for every qualifying free zone person.
- Licence, tenancy and visas renew on their own cycles, so track each one.
The Annual Compliance Calendar at a Glance
This table shows the main recurring tasks for a typical company with a 31 December year-end. Your own dates depend on your financial year and licence date.
| Task | When it falls due | Who it affects |
|---|---|---|
| Trade licence renewal | Every year on the licence anniversary | All companies |
| Tenancy or lease renewal | Every year, usually aligned with the licence | Companies with an office or flexi-desk |
| Residence visas and Emirates IDs | When each visa term ends | Owners and staff |
| VAT return | By the 28th day after the tax period ends | VAT-registered companies |
| Corporate Tax return and payment | Within nine months of the tax period end | Taxable persons |
| Audited financial statements | Prepared for the return | Companies above AED 50 million and qualifying free zone persons |
| Records retention | At least seven years | All taxable persons |
For a company with a 31 December year-end, the Corporate Tax return for the year ending 31 December 2025 is due by 30 September 2026. The Federal Tax Authority (FTA) uses this example in its public reminders.
Licence, Tenancy and Visa Renewals
These renewals are the most visible obligations because they stop the business if they lapse. Each one has its own cycle.
- Trade licence. Renew it every year. A lapsed licence can block visa processing and bank services.
- Tenancy or lease. On the mainland the contract is registered through Ejari. In a free zone the lease or flexi-desk agreement renews with the zone.
- Visas. Each residence visa has its own expiry date, usually two or three years.
- Establishment card. Renew it so that visa applications are not delayed.
Our guides to Dubai trade licence renewal and what to check at licence renewal list the documents and checks.
Corporate Tax: What Happens Each Year
Corporate Tax is 9% on taxable profits above AED 375,000. The company registers with the FTA, keeps accounts and files a return after each tax period.
- Registration. Companies incorporated on or after 1 March 2024 must register within three months of incorporation. The penalty for registering late is AED 10,000.
- Return and payment. The return and any tax due are generally due within nine months of the end of the tax period.
- Late filing penalty. The FTA stated in 2025 that late filing or payment carries a penalty of AED 500 for each month or part of a month for the first twelve months, rising to AED 1,000 a month after that.
- Small businesses. Some small businesses may qualify for relief. Read our guide to small business relief.
The penalty figures come from an FTA statement and can change, so check the FTA website for the current amounts. Our corporate tax registration guide covers the registration step.
VAT Returns
If your company is registered for VAT, a return is due after every tax period. The FTA’s VAT guidance says the return and any payment must reach the FTA by the 28th day after the end of the period.
If that date falls on a weekend or national holiday, the deadline moves to the next business day. The standard tax period is quarterly for businesses with turnover below AED 150 million and monthly for larger ones, though the FTA can assign a different period.
- Register when taxable turnover passes AED 375,000 over the previous 12 months, or when you expect it to within 30 days.
- You can register voluntarily from AED 187,500.
- File even when there is nothing to pay, because a missed return can attract a penalty.
Our VAT registration guide explains how to register and what to keep.
Accounting Records and Audits
Every taxable person must keep records that support the return. These include transaction records, records of assets and liabilities and records of shares held at the end of the period.
The FTA requires records to be kept for at least seven years after the end of the tax period they relate to. Missing records can lead to administrative penalties.
Who needs an audit
Under Ministerial Decision No. 84 of 2025, audited financial statements are required for a taxable person that is not a tax group and has revenue above AED 50 million in the tax period. Every qualifying free zone person must also prepare audited statements, whatever its revenue.
- The audit must be done by an auditor registered in the UAE.
- Companies with revenue up to AED 50 million may use IFRS for SMEs, and larger ones must use full IFRS, according to the FTA’s accounting standards guide.
- A qualifying free zone person that fails a condition loses its status from the start of that tax period and for the next four tax periods.
Our guides to qualifying free zone persons and auditing services in Dubai explain the conditions and the process. Our accounting services help you keep clean records from the first month.
Economic Substance and Ownership Records
Economic substance reporting no longer applies for later years. The Ministry of Finance announced in October 2024 that reporting was cancelled for financial years ending after 31 December 2022, which covers years ending from 31 December 2023 onward.
Companies remain responsible for obligations that relate to earlier years, and for any penalties the FTA imposes. Check the amended text if your company carries older periods.
Ownership records still matter. Companies must keep their beneficial owner details accurate, and free zones set their own deadlines. For example, DAFZA’s rules require notifying the registrar of a change in ultimate beneficial owners within 14 days.
Our guide to UBO and AML compliance explains these duties.
Payroll, Emiratisation and Other Duties
Companies with staff have further tasks. These depend on size, sector and whether the company is on the mainland.
- Salaries. Pay through the Wages Protection System on time. Our guide to the Wages Protection System explains it.
- Emiratisation. Mainland companies above a headcount threshold have quotas. Our sister site covers the 2026 Emiratisation quota changes.
- E-invoicing. New rules are rolling out in phases. Read our guide to UAE e-invoicing for the dates that apply to you.
- Bank reviews. Banks may ask for updated documents when your licence, ownership or activity changes.
An Example Year for a Small Dubai Company
This illustration shows how the calendar looks for a free zone service company with a 31 December year-end and quarterly VAT. It is an example, not advice for your case.
- January. File the VAT return for the final quarter within 28 days of the quarter end. Collect year-end invoices and bank statements.
- March to May. Close the accounts and, if the company is a qualifying free zone person, arrange the audit.
- Licence anniversary month. Renew the licence and the lease, and check visa expiry dates.
- April, July and October. File the VAT returns for the other quarters.
- By 30 September. File the previous year’s Corporate Tax return and pay any tax due.
Common Compliance Mistakes
- Treating the licence as the only deadline. Tax dates run on separate cycles.
- Registering late. A late Corporate Tax registration carries a fixed penalty of AED 10,000.
- Poor record keeping. Seven years of records are needed, so file everything from the start.
- Assuming a free zone company pays no tax. Qualifying income can be taxed at 0%, but other income is taxed at the standard rate.
- Ignoring audit rules. A missed audit can cost a qualifying free zone person its status.
- Changing details without telling the bank. Banks review accounts when ownership or activity changes.
Who Can Handle This for You
Many small companies hand the calendar to an adviser, because the cost is low compared with penalties. EZONE’s PRO services handle licence and visa renewals, and its accounting team can prepare tax filings.
Whichever route you choose, keep one shared calendar and one folder of records. Our first 30 days checklist shows how to set this up right after the licence is issued.
What to Do If You Miss a Deadline
A missed date is easier to fix when you act quickly. File or pay as soon as you can, because penalties grow with time.
- Confirm which obligation was missed and the date it fell due.
- File the return or renew the licence immediately.
- Check the penalty that applies and pay it with the tax due.
- Ask whether a waiver or an instalment plan is available. The FTA publishes pages on penalty waivers and instalment requests.
- Put a reminder in place so the same date is not missed next year.
What to Keep in Your Compliance Folder
A simple folder saves hours at filing time. Keep it up to date every month, not once a year.
- The current licence, lease and constitutional documents.
- Visa, establishment card and Emirates ID expiry dates for every person.
- Sales and purchase invoices, receipts and bank statements.
- Payroll records and contracts.
- Tax registrations, returns and payment confirmations.
- Board resolutions and ownership records.
Summary: What to Remember
- Corporate Tax returns and payment are due within nine months of the period end, and VAT returns by the 28th day after the period.
- Keep tax records for at least seven years.
- Audits are required above AED 50 million of revenue and for every qualifying free zone person.
- Economic substance reporting no longer applies for financial years ending after 31 December 2022.
- Track licence, lease and visa renewals on a shared calendar.
If you want help building your calendar, book a free consultation. Our sister site companyformationinuae.com has more on compliance.
Frequently Asked Questions
Generally within nine months of the end of the tax period. For a company with a 31 December year-end, the return for the year ending 31 December 2025 is due by 30 September 2026.
By the 28th day after the end of the tax period. If that day falls on a weekend or national holiday, the deadline moves to the next business day.
At least seven years after the end of the tax period the records relate to.
Audited financial statements are required for companies with revenue above AED 50 million, and for every qualifying free zone person regardless of revenue. The auditor must be registered in the UAE.
Not for financial years ending after 31 December 2022. Obligations for earlier years remain, so check if your company carries older periods.
The FTA stated in 2025 that late filing or payment carries AED 500 for each month or part of a month for the first twelve months, then AED 1,000 a month. Check the FTA site for current amounts.
