UAE companies have various annual filing and compliance requirements. Here is the complete 2025 guide to UAE corporate filings.
UAE Mainland Company Annual Filings
DED (Dubai) mainland companies must: renew the trade licence annually (due on the licence anniversary date). File with MOHRE: employer obligations including WPS payroll and employee visa renewals. File with UAE FTA: VAT returns (if VAT-registered). File with UAE FTA: Corporate Tax returns (for financial years starting 1 January 2024+). Prepare audited financial statements: required for most mainland companies above certain size thresholds. Submit audited accounts to relevant authority: not mandatory for small mainland LLCs, but required for public companies (PJSC) and certain regulated entities (banks, insurance companies). Beneficial Ownership Register: update the UBO register if ownership changes (required under Cabinet Resolution No. 58 of 2020).
UAE Free Zone Company Annual Filings
Free zone companies must: renew the free zone licence annually. Renew Ejari (if you have a physical office). Renew employee visas (before expiry). File VAT returns with UAE FTA (if VAT-registered). File Corporate Tax returns with UAE FTA (for financial years starting 1 January 2024+). Some free zones also require: annual financial statements to be submitted to the free zone authority (DIFC, ADGM β mandatory audited accounts; many other free zones β self-certification of accounts). DIFC and ADGM companies: must file annual returns with the DIFC Registrar of Companies or ADGM Registration Authority (listing directors, shareholders, and registered address β similar to UK Companies House annual confirmation statement).