UAE ESR Is Dead: Do You Still Need to File in 2026?

Standalone ESR filings were cancelled for financial years ending after 31 Dec 2022. What changed, what is still risky for 2019-2022, and how substance now affects your 0% corporate tax rate.

Man completing a UBO Declaration form at an office desk

UBO Declaration in the UAE: What Every Company Must File

Every UAE company — mainland or free zone — must declare its Ultimate Beneficial Owner and keep it updated within 15 days of any change. Filing deadlines, registers required, and penalties up to AED 100,000.

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