UAE companies must meet a series of annual compliance deadlines to remain in good standing. Here is a complete compliance calendar for 2025 covering all key filing deadlines.
January
UBO register update (if there are any changes to ultimate beneficial owners): file with the relevant authority (DED for mainland, free zone for FZCO, Registrar of Companies for DIFC/ADGM). Note: UBO must be updated within 15 days of any change. Health insurance renewal (if policies are expiring in January): ensure all staff have valid health insurance before expiry.
March
VAT quarterly return (for Q4 of the prior year, if on quarterly filing cycle): due 28 days after the end of the quarter (28 March for December quarter-end). ESR (Economic Substance Regulations) notification: due within 12 months of the financial year-end. For December year-ends: ESR notification due by December (confirm current MOEC deadlines). Annual audit: for companies required to file audited accounts, the audit process should begin in Q1 for December financial year-ends.
June / September
VAT quarterly returns: Q1 return due 28 April, Q2 return due 28 July, Q3 return due 28 October. Corporate Tax return: due 9 months after the end of the financial year. For December year-ends: CT return due 30 September of the following year. CT payment: due on the same date as the CT return filing.
December (Year-End Tasks)
Financial statements preparation: begin gathering data for annual financial statements. Trade licence renewal: most UAE licences expire on the original incorporation date. Renew 30-60 days before expiry to avoid penalties. Visa renewals: review all employee and investor visa expiry dates for the coming 3 months and start renewal processes for visas expiring in Q1 of next year.