DMCC compliance isn’t one deadline, it’s about a dozen, and they depend on each other. Miss the audit and the licence renewal stalls. Let the licence lapse and the establishment card, visas and bank KYC follow. This calendar puts every recurring obligation for a DMCC company in one place, in the order they matter.
The DMCC annual compliance checklist
| Obligation | When | What happens if missed |
|---|
| Licence renewal | Every year, before expiry | DMCC late fees of ~AED 2,500 (31–60 days) and ~AED 5,000 (61–90 days); services blocked |
| Establishment card | Every year | No new visas or renewals until renewed |
| Office or flexi-desk lease | With the licence | Licence renewal cannot complete without a valid lease |
| Audited financial statements | Every financial year, before renewal | Renewal held; penalties possible |
| Corporate tax return | Within 9 months of financial year-end | FTA penalties; risk to 0% free zone status |
| VAT returns | Usually quarterly, if registered | FTA late filing and payment penalties |
| UBO register | Keep current; report changes promptly (generally within 15 days) | Administrative penalties |
| Residence visa renewals | Per visa expiry (1 or 2 years) | Overstay fines for the employee |
| Employee health insurance | Annual, per policy | Visa renewals rejected; fines |
| WPS payroll | Monthly | Service restrictions for non-payment |
DMCC late fees from the DMCC Schedule of Charges at the time of writing (October 2026). Tax deadlines are set by the Federal Tax Authority.
What no longer applies: ESR
Economic Substance Regulations notifications and reports are
no longer required for financial years ending after 31 December 2022 (Cabinet Decision No. 98 of 2024). Substance still matters, but under corporate tax rules. Full detail:
DMCC economic substance regulations.
Sector-specific obligations
- Gold, diamonds and precious metals — dealers are designated non-financial businesses with AML obligations, including goAML registration and reporting. See DMCC gold & diamond trading.
- Crypto and Web3 — additional approvals may apply depending on activity. See DMCC crypto licence.
- Customs-linked trading — keep your Dubai Customs code active if you import or export. See Dubai Customs registration.
The order that keeps you unblocked
- Close the books and auditStart the audit straight after your financial year-end.
- Renew lease and licenceFile renewal 30 days before expiry, with the audit already submitted.
- Renew the establishment cardImmediately after the licence, so visa services never pause.
- File corporate taxWithin nine months of year-end, using the same audited figures.
- Run visas and insurance on a rolling trackerEvery expiry date on one list, renewed 30–45 days early.
How our DMCC compliance service works
On a retainer we hold your dates, send reminders, prepare the documents and file through the DMCC portal and the FTA. Everything sits with one JLT-based team — DMCC PRO services, audit coordination and tax filings — so nothing falls between providers.
Get your DMCC compliance calendar
Send us your licence number — we’ll map every deadline for the next 12 months and flag anything at risk.
Get Free ConsultationWhatsApp UsDMCC compliance — FAQs
What are the annual compliance requirements for a DMCC company?
Licence and lease renewal, establishment card renewal, audited financial statements, corporate tax return, VAT returns if registered, an up-to-date UBO register, visa and insurance renewals, and monthly WPS payroll.
What is the DMCC late renewal fee?
According to DMCC’s schedule of charges at the time of writing, around AED 2,500 for 31 to 60 days late and around AED 5,000 for 61 to 90 days late.
Do DMCC companies still file ESR?
No, not for financial years ending after 31 December 2022, following Cabinet Decision No. 98 of 2024.
When is the corporate tax return due for a DMCC company?
Within nine months of the end of the financial year, filed with the Federal Tax Authority.
Does the audit have to be done before licence renewal?
Yes. DMCC expects audited financial statements to be filed before it approves the annual licence renewal.
How we keep this page accurate. Fees and process steps are checked against DMCC’s official
Schedule of Charges and the
DMCC Knowledge Bank guidelines, and against the DMCC member-portal filings our JLT team handles every week.
Last verified: October 2026. Government fees change, so we confirm the live figure before you pay.
