Guides · compliance-calendar
Compliance calendar
A UAE company must comply with annual and periodic filings including corporate tax, VAT, economic substance regulations, trade license renewal, and visa renewals. Deadlines are strict, and penalties for non-compliance can be severe. This calendar outlines the key obligations in order.
Dates that carry a penalty
Corporate Tax Return and paymentWithin 9 months of the financial year-end (e.g., 30 September for calendar-year companies)source
VAT Return (monthly filers)28th day following the end of each monthsource
VAT Return (quarterly filers)28th day following the end of each quartersource
VAT Return (annual filers, if prescribed)28th April every yearsource
Trade License RenewalAnnually before the expiry date (start 45 days prior)source
ESR NotificationWithin 6 months of the financial year-end (e.g., 30 June for calendar-year companies)source
ESR Report (if applicable)Within 12 months of the financial year-end (e.g., 31 December for calendar-year companies)source
Customs Registration RenewalWithin 60 days from expiry datesource
ADGM Annual Return (for ADGM companies)30 April each yearsource
Who it applies to
All UAE onshore and free zone companies
Taxable persons for corporate tax (including exempt persons required to register)
VAT-registered businesses (mandatory if taxable supplies exceed AED 375,000, voluntary from AED 187,500)
Companies undertaking relevant activities for Economic Substance Regulations (ESR)
The rules that decide it
Corporate Tax Filingsource
File Corporate Tax Return and pay any Corporate Tax Payable within 9 months of the end of the relevant Tax Period.
VAT Filingsource
File VAT returns and pay VAT due by the 28th day following the tax period end. Monthly if annual turnover ≥ AED 150 million; quarterly if below; annually if prescribed by FTA.
Trade License Renewalsource
Renew trade license annually before the expiry date. Start the process at least 45 days before expiry. Renewal fees are typically 60-80% of the original license fee.
ESR Notification and Reportsource
File an ESR notification within 6 months of the financial year-end. If conducting a relevant activity, file an ESR report within 12 months of the financial year-end.
Visa Renewalsource
Renew visas before expiry. Overstay fines of AED 100 per day apply. Trade license must be renewed first.
Customs Registration Renewalsource
Renew customs registration within 60 days from its expiry date.
Thresholds and rates
VAT mandatory registration thresholdsource
AED 375,000 (taxable supplies and imports in previous 12 months or expected in next 30 days)
VAT voluntary registration thresholdsource
AED 187,500
Corporate tax late filing penalty (first 12 months)source
AED 500 per month or part thereof
Corporate tax late filing penalty (after 12 months)source
AED 1,000 per month or part thereof
Corporate tax late payment penaltysource
14% per annum on outstanding balance
VAT late filing penalty (first offense)source
AED 1,000
VAT late filing penalty (repeat offense within 24 months)source
AED 2,000
ESR notification non-filing penaltysource
AED 20,000
ESR report non-filing penaltysource
AED 50,000
ESR continued non-compliance penaltysource
AED 400,000
Visa overstay finesource
AED 100 per day
Penalties
Late corporate tax return filing (first 12 months)source
not yet confirmed
Late corporate tax return filing (after 12 months)source
not yet confirmed
Late corporate tax paymentsource
not published
Late VAT filing (first offense)source
not yet confirmed
Late VAT filing (repeat offense within 24 months)source
not yet confirmed
Failure to file ESR notificationsource
not yet confirmed
Failure to file ESR reportsource
not yet confirmed
Continued ESR non-compliancesource
not yet confirmed
Visa overstay (per day)source
not yet confirmed
Late trade license renewalsource
not published
Step by step
Step 1source
Set up a compliance calendar with all deadlines based on your financial year-end and license issuance date.
Step 2source
Renew your trade license at least 45 days before expiry. Ensure office lease/workspace agreement is valid.
Step 3source
File VAT returns and pay VAT by the 28th day after each tax period (monthly/quarterly).
Step 4source
File ESR notification within 6 months of financial year-end.
Step 5source
File ESR report (if conducting relevant activity) within 12 months of financial year-end.
Step 6source
File Corporate Tax Return and pay any tax due within 9 months of financial year-end.
Step 7source
Renew visas before expiry (trade license must be active).
Step 8source
Renew customs registration within 60 days of expiry, if applicable.
Step 9source
Maintain financial records and bookkeeping continuously to support filings.
Common mistakes
Letting the trade license lapse, which can lead to visa cancellation and bank account freezing.
Waiting until the last minute to renew, causing delays and penalties.
Not filing ESR notification or report on time, incurring heavy fines.
Assuming VAT filing is annual when it is actually quarterly or monthly.
Not keeping proper financial records, making tax filing difficult.
Free zone specifics
Free zone license renewal fees are typically 60-80% of the original license fee, ranging from AED 6,000 to AED 15,000 for the license alone, plus workspace renewal costs. (zolagroup.com) source
Most free zones send renewal reminders 30-60 days before expiry, but do not rely on them. Start renewal 45 days prior. (zolagroup.com) source
ESR filings are often done through the free zone portal. (zolagroup.com) source
ADGM companies must file an annual return by 30 April each year under Rule 28 of the Companies Regulations (Auditors) Rules. (assets.adgm.com) source
Questions the guide answers
When is my corporate tax return due?
Within 9 months after the end of your financial year. For a calendar-year company (ending 31 December), the deadline is 30 September of the following year. (tax.gov.ae)
What happens if I miss the VAT filing deadline?
A late filing penalty of AED 1,000 for the first offense, and AED 2,000 for repeat offenses within 24 months. You must also pay the VAT due. (zolagroup.com)
Do I need to file an ESR notification?
Yes, all UAE companies must file an ESR notification within 6 months of the financial year-end, even if they do not conduct a relevant activity. (zolagroup.com)
How much does it cost to renew a free zone license?
Renewal fees are typically 60-80% of the original license fee, ranging from AED 6,000 to AED 15,000 for the license, plus workspace renewal. (zolagroup.com)
What is the penalty for not renewing my trade license on time?
Penalties vary by free zone or mainland authority, usually a percentage of the license fee per month of delay. If the license lapses, your company may be struck off, visas cancelled, and bank account frozen. (zolagroup.com)
What the research does not settle
- Exact penalty amounts for late trade license renewal are not specified; they vary by authority and are typically a percentage of the license fee.
- Corporate tax registration deadlines were not found in the provided sources.
- Excise tax obligations and deadlines are not covered.
- Specific renewal fees for mainland companies are not provided.
- The cap on corporate tax late filing penalties (AED 10,000) mentioned by zolagroup.com is not confirmed by the official FTA news release; the FTA only mentions monthly amounts without a cap.
Sources
Key Annual & Event Driven Filings Overviewhttps://assets.adgm.com/download/assets/RA+Key+Annual+Event+Driven+Filings+2024.pdf/1a252ba67be611ef9827bef2a568fbfbread 2026-10-20
United Arab Emirates compliance calendarhttps://lookuptax.com/compliance-calendar/united-arab-emiratesread 2026-10-20
Federal Tax Authority - Media Centrehttps://tax.gov.ae/en/media.centre/News/federal.tax.authority.emphasises.the.need.to.submit.tax.returns.and.settle.corporate.tax.payable.within.specified.deadlines.to.avoid.late.payment.penalties.aspxread 2026-10-20
Stay Compliant: UAE Regulatory Obligations & Business Lawshttps://www.lawrbit.com/article/compliance-calendar-uae/read 2026-10-20
zolagroup.comhttps://zolagroup.com/resources/uae-business-compliance-checklistread 2026-10-20