UAE Free Zone — Annual Return and Compliance Calendar Reference 2026
UAE free zone companies face multiple annual compliance deadlines. Here is the complete 2026 compliance calendar reference.
In this guide:
UAE Corporate Tax Deadlines
- CT registration: All UAE entities must register; one-time unless new company (register within 3 months of incorporation or start of fiscal year)
- Tax return filing: Within 9 months of end of tax period (e.g., for FY ending Dec 31 2024: file by Sep 30 2025)
- Tax payment: Same deadline as tax return (9 months after FY end)
UAE VAT Deadlines (If VAT Registered)
- Quarterly return: 28th day of month following quarter end
- Annual VAT return: 28 February (for calendar-year VAT period)
- Payment: Same as return due date; late payment incurs 2%/month penalty
Free Zone Licence Renewal
- Licence renewal: Annual; usually 30-60 days before expiry
- Late renewal: Fine; typically AED 500-2,000/month; licence becomes inactive
- Required documents: Audited accounts (for some free zones); updated MOA; fees paid
UAE Residency Visa Renewal
- Investor visa: 2-3 year validity; renew 30-60 days before expiry
- Employee visa: 2-3 year validity; tied to employment
- Emirates ID: Renewed with visa; automatic in most cases
ESR Notification (If Applicable)
- ESR notification: If your company has a relevant activity, file notification within 6 months of year end
- ESR report: If you meet substance requirements, file report within 12 months of year end