UAE Company Secretary Obligations and Registered Agent Requirements 2026
UAE companies have ongoing administrative and compliance obligations that must be managed annually. While UAE does not require a formal “Company Secretary” for most free zone companies (unlike UK company law requirements), the administrative role is critical for maintaining compliance. This guide covers UAE company maintenance obligations for 2026.
In this guide:
UAE Registered Agent — Required for Offshore Companies
- RAK ICC offshore companies: must have a UAE-registered agent (registered agent fee: AED 3,500–6,000/year depending on agent)
- JAFZA Offshore: requires registered agent
- UAQ FTZ offshore: requires registered agent
- Free zone companies (non-offshore): do not need a registered agent; maintain their own registered address at the free zone
Annual Company Maintenance Requirements
- Trade licence renewal: annual; pay renewal fees to free zone authority
- Audited financial statements: submit to free zone; required by most free zones (DMCC, JAFZA, IFZA, etc.)
- UBO register confirmation: annual reconfirmation that UBO register is accurate
- UAE CT return: annual filing with FTA
- ESR filing: annual ESR notification and report (for relevant activities)
- VAT return: quarterly (if VAT registered)
- Registered address: maintain valid UAE registered address with the free zone
Corporate Service Providers (CSPs) for UAE Companies
Many UAE free zone companies use Corporate Service Providers (CSPs) to manage ongoing compliance:
- Services: annual licence renewal management; audit coordination; CT return preparation; UBO register maintenance; registered address provision
- Cost: AED 3,000–10,000+/year depending on services required
- Licensed CSPs: UAE-licensed corporate service providers are regulated by the relevant free zone authority and Ministry of Economy
Document Retention Requirements
- Corporate documents (MOA, certificates, board resolutions): no expiry; keep permanently
- Financial records: 5 years minimum (UAE commercial law); 7+ years for CT purposes (UAE CT Law)
- VAT records: 5 years after end of relevant tax period (UAE VAT Law)
- Employment records: retain for duration of employment + 5 years
- AML/KYC customer records: 5 years from end of business relationship (AML Law)