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UAE yearly filings 2026

UAE company annual fees and filings: two calendars, one page

Updated 11 November 2026RAK ICC schedule from 1 January 2026; FTA rulesAbout 9 minutes to read
The short answer

A RAK ICC company renews for AED 3,950 a year; a free zone company at its zone's price. Both register for corporate tax within 3 months and file a return within 9 months of each year end, even at 0%.

With us, RAK ICC is AED 7,709 a year; a free zone is its renewal plus AED 299.

Work out my dates My yearly bill
The forgotten date AED 10,000 penalty for registering a UAE company for corporate tax after the 3-month deadline Waived if the first return is filed within 7 months of the first period's end. Every UAE company registers, RAK ICC and free zone alike.

A UAE company comes with two calendars. One belongs to the registry, RAK ICC or your free zone, and renews the licence every year. The other belongs to the Federal Tax Authority, which treats every UAE company as a corporate taxpayer under the Corporate Tax Law, even one paying 0%. Most founders keep the first and forget the second, and the second is where the AED 10,000 penalties are. Here are both, for either kind of company.

Key takeaways

  • A RAK ICC company renews for AED 3,950 a year at the registry; a free zone renews at its own package price.
  • Corporate tax registration is due within 3 months of incorporation; late costs AED 10,000, waivable.
  • A return is due within 9 months of every tax period end, nil years included.
  • Economic substance reporting was cancelled for years after 2022.
  • Owner changes go on the beneficial owner register within 15 days.
  • With Heirson: AED 7,709 a year for RAK ICC; AED 299 plus the zone's renewal for a free zone.
Chapter 1

RAK ICC or free zone: what each renews

RAK ICC company, each year2026
RAK ICC renewalAED 3,950
Agent, office, tax filingsAED 3,759
Tax returnWithin 9 months
Your yearly totalAED 7,709
A visa is optional. You live in: pick it
RAK ICC company
Free zone company
  • A trade licence, a lease or flexi-desk, and visas if you want them
  • Renewal at the zone's own price, often unpublished
  • Some zones want financial statements at renewal
  • Visa and Emirates ID renewals run on their own clock

1
Key takeaway

RAK ICC renews a registration; a free zone renews a trade licence.

Chapter 2

UAE company deadline calculator

Company
Financial year ends

    The corporate tax dates follow FTA Decision No. 3 of 2024 and the Federal Tax Authority registration service, and the FTA confirms your first tax period when you register.

    2
    Key takeaway

    Licence on the anniversary; tax return 9 months after each year end.

    Chapter 3

    What a UAE company costs to keep each year

    Your company

    Not in either price: a residence visa, audited accounts when a zone or the 0% free zone rate needs them, and VAT registration once taxable supplies pass AED 375,000.

    3
    Key takeaway

    RAK ICC AED 7,709 a year all in; free zones their price plus AED 299.

    Chapter 4

    The tax calendar every UAE company keeps

    1. Within 3 months of incorporationRegister for corporate taxFree of charge. Late registration costs AED 10,000, waived if the first return is filed within 7 months of the first period's end (FTA, 14 May 2026).
    2. Each year0% up to AED 375,000, 9% aboveSmall Business Relief, for revenue up to AED 3 million, now runs to periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026.
    3. Within 9 months of each period endReturn and paymentFiled even when nothing is due, as the Corporate Tax Law requires. Records kept for 7 years.
    4. Only if claimed0% Qualifying Free Zone rateNeeds qualifying income, substance in the zone and audited statements.

    More on rates and the free zone rules in our UAE tax guide. To check a UAE licence or certificate before you rely on it, see UAE company search.

    4
    Key takeaway

    Register in 3 months and file every year, even at 0%.

    Chapter 5

    What a late UAE renewal costs

    30 daysRAK ICC's grace period after expiry, with no penalty
    MonthlyRAK ICC penalty after the grace period, up to 180 days; the 2026 fee schedule runs from 10% to 50% of the fee
    30 days' noticeBefore RAK ICC strikes off a company with unpaid fees; the fees stay owed afterwards
    AED 550RAK ICC restoration fee on published figures, plus everything outstanding
    Zone rulesFree zones set their own: one charges nothing for 30 days, then AED 2,500 and AED 5,000
    Bank and visasBanks and immigration both check the licence, so an expired one causes trouble at each
    5
    Key takeaway

    Grace, monthly penalties, then strike-off; the fees survive it.

    Chapter 6

    Records, owners and financial statements

    15 daysTo record a change of beneficial owner: anyone with 25% or more, or control
    7 yearsTax records kept after the end of each tax period, under the Corporate Tax Law
    CancelledEconomic substance reports, for years ending after 31 December 2022
    At renewalFinancial statements in some zones; IFZA uses a simple template up to AED 3 million turnover and nine staff
    AuditedAny company claiming the 0% Qualifying Free Zone rate
    Not filedRAK ICC companies send no accounts to the registry
    6
    Key takeaway

    Owners in 15 days, tax records 7 years, substance reports gone.

    Chapter 7

    How to close a UAE company without leaving a tax file open

    APOSTILLE
    Your company
    7
    Key takeaway

    Close the company and the tax registration, in that order.

    Chapter 8

    UAE annual fees and filings: questions, answered

    ?!
    How much does it cost to renew a RAK ICC company?
    RAK ICC charges AED 3,950 for a one-year renewal under its schedule from 1 January 2026, more than the AED 3,250 to incorporate. The registered agent's fee is on top. With Heirson the total stays AED 7,709 every year.
    How much does a UAE free zone licence renewal cost?
    It depends on the zone and package, and most zones don't publish renewal prices. RAKEZ commits to the same AED 14,000 a year for its All Inclusive package with one visa. Our part is AED 299 a year on top.
    Does a RAK ICC or free zone company file a corporate tax return?
    Yes. Every UAE company registers within 3 months of incorporation and files a return within 9 months of the end of each tax period, even when the tax is 0%.
    What is the penalty for registering late for UAE corporate tax?
    AED 10,000. The FTA waives it if the first return is filed within 7 months of the end of the first tax period.
    Does a UAE company still file economic substance reports?
    No, not for financial years ending after 31 December 2022: the reporting duty was cancelled in 2024. Earlier years and information requests still apply.
    Does a free zone company need audited accounts?
    Some zones ask for financial statements at renewal (IFZA since 30 September 2025, audited above AED 3 million turnover or nine employees). Any company claiming the 0% Qualifying Free Zone rate needs audited statements.
    What happens if a RAK ICC company doesn't renew?
    After a 30-day grace period a monthly penalty applies, and the company can be struck off once fees stay unpaid, after 30 days' notice. Restoring it costs AED 550 plus everything outstanding, on published figures.
    How do I close a UAE company properly?
    Cancel or deregister the company with RAK ICC or the free zone, and apply to deregister for corporate tax within 3 months of stopping. The FTA won't approve it while any return or tax is outstanding.

    Changelog

    • 11 November 2026: first published.
    • 13 November 2026: official sources linked inside the text.
    Your UAE company

    A UAE company with both calendars kept.

    We track the registry and the tax office for you: AED 7,709 a year for RAK ICC, AED 299 plus the zone for a free zone.

    See UAE free zone companies See the RAK ICC company