UAE Free Zone Annual Compliance Calendar 2026 — What to Do Each Month

UAE Free Zone Annual Compliance Calendar 2026

Running a UAE free zone company requires meeting recurring compliance deadlines. Missing deadlines can result in fines, licence suspension, or cancellation. This monthly compliance calendar helps UAE free zone company owners stay ahead of key obligations in 2026.

January

• Corporate Tax: EmaraTax registration (if not yet done — required for all UAE businesses)
• VAT: December 2025 VAT return filing (due by 28 January 2026)
• WPS: Submit January payroll via Wage Protection System
• ESR: Begin gathering data for ESR notification (if fiscal year ends December)

February

• VAT: Q4 2025 VAT return (if quarterly filer, due by 28 February 2026)
• Annual audit: Engage auditor if fiscal year ended 31 December (audited accounts due within 6 months of year-end)
• Employee visa: Check visa expiry dates for the year and schedule renewals 60+ days before expiry

March

• VAT: January VAT return filing (28 March 2026)
• Corporate Tax: Q1 advance payment (if applicable to your CT period)
• Trade licence: Check renewal date — most free zones require 30–60 days’ notice for renewal

June

• Corporate Tax: CT return filing for companies with December year-end (due by 30 June 2026 for Dec 2024 year-end — 9 months from year-end)
• ESR: Notification filing (within 6 months of fiscal year-end for December year-end companies)
• UBO: Annual UBO register update if shareholder/beneficial ownership changed

September

• ESR: Report filing (within 12 months of fiscal year-end for December year-end companies)
• Corporate Tax: Advance payment second instalment (if applicable)

December

• Year-end review: Prepare financial records for annual audit
• VAT: Annual VAT return (if annual filer)
• Trade licence renewal (if January expiry): submit renewal application by November to avoid gaps

Key Annual Compliance Summary

• Trade licence renewal: annually (30–90 days before expiry)
• Investor/employee visa renewal: every 2–3 years (start 60 days before expiry)
• Emirates ID renewal: every 5 years
• Annual audit: within 6 months of fiscal year-end (most free zones)
• Corporate Tax return: 9 months after fiscal year-end
• ESR notification: 6 months after fiscal year-end (if relevant activity)
• ESR report: 12 months after fiscal year-end (if relevant activity)
• VAT returns: monthly or quarterly, 28 days after period end
• UBO update: within 15 days of any ownership change