Build your UAE compliance roadmap
Answer 5 quick questions and get a personalized 12-month roadmap of every Corporate Tax, VAT, payroll, licence, and UBO obligation that applies to your business.
- 5 quick questions
- No sign-up to start
- Real FTA / MOHRE rules
- Structure
- Stage
- Revenue
- VAT
- Team
Where is your company registered?
Mainland, free zone, and offshore carry different obligations.
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UAE compliance, explained
The essentials behind your roadmap — registrations, deadlines, and penalties.
What compliance obligations does a UAE company have?
Most UAE companies must register for Corporate Tax and file an annual return, keep proper accounting records, renew their trade licence each year, maintain a UBO (beneficial owner) register, and prepare year-end financial statements. If taxable turnover exceeds AED 375,000 they must also register for and file VAT, and if they employ staff they must run payroll through the Wage Protection System. This builder maps which of these apply to your specific profile.
Does every UAE business have to register for Corporate Tax?
Yes. Under Federal Decree-Law No. 47 of 2022, virtually all UAE businesses — mainland and free zone — must register for Corporate Tax with the FTA and obtain a Tax Registration Number, even if they ultimately pay 0% or qualify for Small Business Relief. Registration deadlines follow FTA Decision No. 3 of 2024, and missing them triggers a fixed AED 10,000 penalty.
When do I have to register for VAT in the UAE?
VAT registration is mandatory once your taxable supplies and imports exceed AED 375,000 over a rolling 12-month period (or are expected to in the next 30 days). Voluntary registration is available above AED 187,500. Late registration after crossing the mandatory threshold carries a AED 10,000 penalty, so it pays to track turnover closely.
What is the deadline to file my Corporate Tax return?
You must file your Corporate Tax return and pay any tax due within 9 months of the end of your financial year. For a company with a 31 December year-end, the first return covering 2024 is due by 30 September 2025. Filing is mandatory even when no tax is payable.
What is Small Business Relief?
Small Business Relief (Ministerial Decision No. 73 of 2023) lets a resident business with revenue of AED 3,000,000 or less elect to be treated as having no taxable income — effectively a 0% Corporate Tax position — for tax periods ending on or before 31 December 2026. You must still register and file to claim it.
Do free zone companies still have to comply if they get a 0% tax rate?
Yes. A Qualifying Free Zone Person can benefit from 0% Corporate Tax on qualifying income, but only if it maintains adequate substance, audited financial statements, and transfer-pricing documentation, and meets the qualifying-activity conditions. Free zone companies must still register for CT, renew their licence, keep a UBO register, and usually file audited accounts.
Is the Economic Substance Regulation (ESR) still required?
No — the UAE's Economic Substance Regulations were effectively discontinued for financial years ending after 31 December 2022 (Cabinet Decision No. 98 of 2024). Businesses no longer need to file ESR notifications or reports for periods after that date, though earlier-period obligations and penalties can still apply.
What happens if I miss a compliance deadline?
Penalties vary by obligation: AED 10,000 for late Corporate Tax or VAT registration, escalating monthly penalties for late returns, fines and licence suspension for late trade-licence renewal, WPS-related work-permit blocks for late salaries, and administrative penalties up to AED 100,000 for UBO non-compliance. Unlocking the full plan shows the exact deadline and penalty for each item that applies to you.