The Federal Tax Authority reminds taxable persons that the corporate tax return and any payment are due within nine months of the end of the tax period. A company with a 1 January to 31 December 2025 period files by 30 September 2026 through EmaraTax. Late filing carries a monthly penalty that increases after the first year.
Resident persons with revenue of AED 3 million or less in the current and every previous tax period may elect to be treated as having no taxable income. The election is made in the return for the period, applies to periods ending on or before 31 December 2026, and bars carrying forward tax losses from that period.
A business must apply for VAT registration within 30 days of exceeding AED 375,000 of taxable supplies and imports in the previous twelve months, or of expecting to exceed it in the next 30 days. Voluntary registration opens at AED 187,500. The penalty for late registration is AED 10,000.
Private sector establishments with 50 or more employees must raise Emirati representation in skilled roles by one percentage point each half year, towards two points a year. The Ministry of Human Resources and Emiratisation assesses compliance at 30 June and 31 December, and the financial contribution for each unfilled position is collected from January.
The Federal Authority for Identity, Citizenship, Customs and Port Security lists the routes to the ten-year Golden Visa: real estate investors at AED 2 million, entrepreneurs with an approved project, specialised talent with a qualifying degree and contract, outstanding students, and executives above a salary threshold. Each route names its approving body and documents.
The General Directorate of Residency and Foreigners Affairs in Dubai allows applicants already in the UAE on a visit or another residence visa to change status without exiting, once the entry permit is approved. The medical test, biometrics and Emirates ID follow in sequence and the residence is stamped electronically.
The Virtual Assets Regulatory Authority publishes a compulsory rulebook set for all licensees and an activity rulebook for each of advisory, broker-dealer, custody, exchange, lending and borrowing, management and investment, and transfer and settlement. A firm applies for the activities it will carry on and is assessed against each rulebook in turn.
The Dubai Financial Services Authority assesses an applicant on its regulatory business plan, the fitness of its senior officers, its systems and controls and its capital resources before granting a licence to operate in the Dubai International Financial Centre. Applications proceed through a letter of intent, a full application and an in-principle approval.
The Financial Services Regulatory Authority licenses firms carrying on regulated activities in ADGM, including virtual asset activities. The process runs from an initial engagement through a detailed application and an in-principle approval, with capital, staffing and compliance arrangements confirmed before the permission is issued.
A DMCC company renews its licence annually, with the lease, the establishment card and the visas tied to the same cycle. Audited financial statements are to be submitted to the free zone through its portal, and a licence left unrenewed attracts monthly fines before it is blocked.
Dubai Department of Economy and Tourism issues mainland commercial, professional and industrial licences. The sequence is trade name reservation, initial approval, memorandum of association, tenancy contract registered with Ejari, and payment of the licence fee. Most activities allow full foreign ownership.
Companies licensed in the UAE, other than those in the financial free zones, maintain a register of ultimate beneficial owners and partners and file it with their licensing authority. A change in ownership or control is to be notified within fifteen days, and fines apply to registers that are missing or out of date.
Banks licensed by the Central Bank of the UAE must identify the customer, its ultimate beneficial owners and the source of funds before opening an account, and apply enhanced due diligence to higher-risk activities. A clear business plan, invoices or contracts, and a verifiable address shorten the review.