Your UAE compliance calendar, tracked.
Corporate tax, VAT, UBO, ESR, GoAML, annual licence renewal — every deadline mapped, every filing handled. FTA penalties start at AED 500 and escalate fast. We don't let them.
- CT rate
- 9%
- VAT rate
- 5%
- CT threshold
- AED 375k
- Filing deadline
- 9 months
What every mainland company must do.
UAE mainland companies face six recurring compliance obligations: Federal Tax Authority (FTA) corporate tax registration and 9% filing on profits over AED 375,000, FTA VAT (5%) registration if revenue exceeds AED 375,000, Ultimate Beneficial Owner (UBO) register filing under Cabinet Resolution 58/2020, Economic Substance Regulations (ESR) annual notification, GoAML anti-money-laundering registration for designated non-financial businesses (real estate, dealers in precious metals), and annual trade licence renewal through Dubai DED or Abu Dhabi DED.
Corporate tax
FTA registration, EmaraTax filing, 9% rate above AED 375,000.
VAT
FTA VAT registration, quarterly filing, input tax recovery.
UBO register
Ultimate Beneficial Owner filing under Cabinet Resolution 58/2020.
ESR
Economic Substance Regulations annual notification.
GoAML
Anti-money-laundering registration for designated non-financial businesses.
Annual renewal
Trade licence renewal, late penalty avoidance, document refresh.
Frequently asked questions
Do I need to register for UAE corporate tax?
Yes if you operate a mainland LLC, free zone company, or sole establishment with annual revenue and any taxable activity. Federal Tax Authority (FTA) requires all UAE businesses to register via EmaraTax regardless of profit level. The 9% corporate tax rate applies only on income above AED 375,000 — but registration is mandatory for everyone.
What is the small business relief threshold?
UAE businesses with annual revenue below AED 3 million can elect into the Small Business Relief regime, which treats taxable income as zero for tax periods ending on or before 31 December 2026. Election must be made on the corporate tax return. After 2026 the relief is reviewed; current law schedules its expiry but extensions are possible.
When is corporate tax due?
Corporate tax returns are due within 9 months of the end of the relevant financial year. For a calendar-year filer (Jan 1 – Dec 31), the return and payment are due by 30 September of the following year. Late filing triggers FTA penalties starting at AED 500 plus daily interest on tax owed.
Do I have to file UBO with the DED?
Yes. Cabinet Resolution 58/2020 requires every UAE entity to maintain a UBO register identifying beneficial owners (≥25% ownership or control). Filing is annual through the licensing authority (Dubai DED, Abu Dhabi DED, or relevant free zone). Penalties for non-filing range AED 50,000 to AED 100,000 plus licence-renewal blocks.
What does YABS compliance retainer cost?
Annual compliance retainer covering corporate tax filing, VAT (if registered), UBO, ESR notification, and licence renewal: from AED 9,500/year for entities under AED 3M revenue. Larger entities priced based on transaction volume and audit complexity. Government fees billed at cost.
Stop missing FTA deadlines
One annual retainer covers corporate tax, VAT, UBO, ESR, and licence renewal filing.
This page was last reviewed by the YABS compliance team in Q2 2026 and reflects current Dubai DED, Dubai Municipality, DHA, MOHRE, FTA, and DLD requirements.