Key takeaways
- Three clocks start the day your licence is issued: corporate tax registration (3 months from incorporation), the beneficial owner (UBO) filing with your registrar (60 days from licensing) and the licence itself (renew within the last month before expiry).
- Corporate tax is the costliest miss. Late registration carries a fixed AED 10,000 penalty; the FTA’s waiver currently cancels it only if the first tax return is filed within 7 months of the first tax period’s end.
- Nobody can be hired until the files are open. The order is trade licence, then the immigration establishment card (GDRFA in Dubai, ICP elsewhere), then, for mainland companies, the MOHRE establishment card, then work permits.
- Employing someone without a work permit is fined AED 100,000 to AED 1 million under the 2024 Labour Law amendment, so no one starts work before the permit is issued.
- From the first payroll, mainland salaries run through WPS: due on the 1st of the following month, with at least 85% paid on time; new work permits are suspended from day 5 of a delay.
- Economic Substance reports are gone for financial years ending after 31 December 2022, so a new company has nothing to file there.
In short: As of October 2026, a new UAE company should open its immigration file in week one, file its UBO register within 60 days of licensing and register for corporate tax within 3 months of incorporation (AED 10,000 penalty if late). It should hire only after work permits are issued, pay mainland salaries through WPS and register for VAT within 30 days of passing AED 375,000 in taxable supplies.
The licence is the start of your compliance file, not the end of setup. This checklist puts every first-quarter obligation for a new mainland or free zone company on one dated timeline: what to do, who does it, the official deadline, what happens if it is missed and whether it applies to you. Each step is summarised in a few lines and links to our full guide for that topic.
This page is the hub. It does not repeat the deep guides; it tells you when each task falls due and sends you to the right one. If you have not formed the company yet, start with our start-a-business route map or the mainland company formation guide. For the recurring dates that follow after year one, see the compliance calendar in our guide to PRO services for companies. Every deadline and fine below was checked on 23 October 2026 against the Federal Tax Authority, the Ministry of Finance, MOHRE, GDRFA, the federal beneficial owner rules, Dubai legislation and the Ministry of Economy.
What do you have to do after getting a trade licence in Dubai?
After the licence is issued, a new company has three groups of tasks, and they run in parallel rather than one after another:
- Ownership and tax filings. The UBO and partners registers go to your registrar (DET for a Dubai mainland company, the free zone authority in a free zone) within 60 days of licensing. Corporate tax registration with the FTA is due within 3 months of incorporation. VAT follows once taxable supplies pass AED 375,000.
- Immigration and labour files. The immigration establishment card lets the company sponsor visas. A mainland company also opens a MOHRE establishment card so it can apply for work permits. Then come the owners’ visas, the first employees, WPS payroll, unemployment insurance and health insurance.
- Keeping the licence alive. A registered tenancy (Ejari) for a mainland company, Dubai Chamber membership, your Dubai Unified Licence number, any activity permits (advertising, mainland trading for a free zone company) and the renewal in month 12.
The one-page answer is the timeline below. Day 0 is the date on your licence.
The 90-day timeline: task, owner, deadline and penalty
“Who” means who normally does the work: you, your PRO (in-house or a firm like ours), your accountant or tax agent, the bank, or the free zone authority. “Official deadline” is the legal or published deadline; where none exists we say so and give the practical one instead.
Days 0–7: open the files
| Task | Who | Official deadline | If missed | Applies to |
|---|---|---|---|---|
| Check the licence: activities, partners, manager, address; note the expiry date and your Dubai Unified Licence number | You | None; do it on day 0 | Errors carry into every later file and need a paid licence amendment | Both |
| Immigration establishment card (GDRFA in Dubai, ICP in other emirates; through the zone in a free zone) | PRO or zone | No fixed deadline; GDRFA completes it in 48 hours | The company cannot apply for any entry permit or residence visa | Both |
| Confirm the tenancy is registered (Ejari in Dubai) and matches the licence address | You, landlord or business centre | Needed for the MOHRE card (instant licences excepted) and for renewal | MOHRE card and licence renewal are held | Mainland |
| Dubai Chamber membership is created with the licence; check it on the voucher | DET / Dubai Chambers | Mandatory for DET licensees (Law 1 of 2022, Art. 16) | Chamber services such as certificates of origin are unavailable | Mainland (free zone: optional) |
| Put three dates in your diary: licence date + 60 days (UBO), incorporation + 3 months (corporate tax), licence expiry minus 1 month (renewal) | You or PRO | Calculated from the licence | Every later deadline is missed by default | Both |
Days 8–30: ownership, tax and the owner’s visa
| Task | Who | Official deadline | If missed | Applies to |
|---|---|---|---|---|
| Prepare the UBO register and partners register, name a UAE-resident contact for the registrar, and file both | You or PRO | Within 60 days of licensing (Cabinet Decision 109 of 2023, Art. 11) | A written warning first for most violations, then fines from AED 5,000 to AED 100,000 depending on the violation and repetition, and possible licence suspension (Cabinet Resolution 132 of 2023) | Both (non-financial free zones) |
| Corporate tax registration on EmaraTax (UAE PASS login) | You, accountant or tax agent | Within 3 months of incorporation (FTA Decision 3 of 2024) | AED 10,000 (Cabinet Decision 10 of 2024) | Both |
| Open the corporate bank account | You, with the bank | No legal deadline | No account for payroll, which WPS needs from the first salary | Both |
| Owner’s investor or partner visa: entry permit, then medical, Emirates ID biometrics and residence | PRO and owner | 60 days from entry to complete residence (GDRFA) | Overstay on the entry permit; the process restarts | Both |
| goAML registration, if your activity makes you a DNFBP (for example real estate broker, precious metals or stones dealer, auditor, company service provider) | You or compliance officer | Register before taking on clients | Ministry of Economy sanctions; in 2023 it suspended 50 firms for three months for not registering | Both (Ministry of Economy covers commercial free zones) |
Days 31–60: first employees and payroll
| Task | Who | Official deadline | If missed | Applies to |
|---|---|---|---|---|
| MOHRE establishment card (labour file), once a signatory has an Emirates ID or a visa with a unified number | PRO | No fixed deadline; needed before the first work permit | No work permits can be issued | Mainland |
| Hire in MOHRE’s order: job offer, employee protection insurance, work permit, contract, orientation session, unemployment insurance, health insurance, residence and Emirates ID | PRO, employee | Work entry visa: 60 days from entry to complete residence (GDRFA) | Employing without a permit: AED 100,000 to 1,000,000 (Federal Decree-Law 9 of 2024) | Mainland (free zones use their own permits) |
| Register with a WPS agent (bank or exchange house) before the first payroll | You, bank | Wages due on the 1st of the following month; at least 85% on time (Ministerial Resolution 340 of 2026) | Notices from day 2, new work permits suspended from day 5, fines and labour disputes later | Mainland (free zone: zone payroll rules) |
| Check each new hire has subscribed to unemployment insurance (ILOE) | Employee (employer checks) | Within 4 months of the work permit (MOHRE) | AED 400 fine on the worker, recoverable from salary or gratuity | Mainland staff (free zone: check with your zone) |
| UBO and partners registers filed | You or PRO | Day 60 | As above | Both |
Days 61–90: tax deadline and the first review
| Task | Who | Official deadline | If missed | Applies to |
|---|---|---|---|---|
| Corporate tax registration submitted | You or tax agent | 3 months from incorporation | AED 10,000; waived automatically only if the first return is filed within 7 months of the first tax period’s end | Both |
| Check VAT: add up taxable supplies for the past 12 months and the next 30 days | Accountant | Apply within 30 days of passing AED 375,000 (voluntary from AED 187,500) | AED 10,000 FTA late registration penalty (Cabinet Decision 40/2017 as amended) | Both |
| Set up bookkeeping, choose the financial year and note the first return date | Accountant | Return and tax due within 9 months of each tax period’s end | Late filing and payment penalties | Both |
| Free zone company selling to Dubai mainland customers: get DET’s permit or a branch first | You or PRO | Before any mainland trading | Trading without the licence breaches Dubai’s licensing rules | Free zone |
| Paid social media advertising for the company: check the advertiser permit rules | You, marketing agency | Before the campaign | UAE Media Council penalties | Both |
| Review: every visa linked, every employee on WPS, every date in the diary, renewal plan for month 11 | You or PRO | Licence renewal within the last month before expiry (Dubai Law 13 of 2011, Art. 8) | DET fines and a blocked establishment card at renewal | Both (free zones: zone rules) |
- Corporate tax registration: within 3 months of incorporation, including free zone companies (FTA Decision 3 of 2024). Late: AED 10,000 (Cabinet Decision 10 of 2024). The FTA’s waiver cancels it if the first return is filed within 7 months of the end of the first tax period.
- UBO and partners registers to the registrar: within 60 days of licensing; changes recorded within 15 days; registrar requests answered within 14 days (Cabinet Decision 109 of 2023, Arts. 8 and 11). Fines run from a written warning to AED 100,000 and possible suspension on a third breach (Cabinet Resolution 132 of 2023).
- VAT: apply within 30 days of taxable supplies passing AED 375,000 over the past 12 months, or when you expect to pass it in the next 30 days (FTA).
- Entry permits: an investor, partner or work entry visa gives 60 days from entry to finish medical, biometrics and residence (GDRFA).
- Work permits: nobody starts work before the permit. Employing without one: AED 100,000 to AED 1,000,000 (Federal Decree-Law 9 of 2024, as announced by WAM on 11 August 2024).
- WPS: salaries due on the 1st of the following month; at least 85% on time; new work permits suspended from day 5 of a delay (Ministerial Resolution 340 of 2026).
- Licence renewal: within the last month before expiry (Dubai Law 13 of 2011, Art. 8(b)).
Each step in brief, with the full guide
Two to four lines per step: what it is, the deadline and where the detail lives. The deep guides carry the fees, documents and edge cases.
1. Immigration establishment card (E-Channel)
The establishment card registers your company with GDRFA (Dubai) or ICP (other emirates) as a visa sponsor. GDRFA’s private sector card asks for the partners’ appendix, signatories’ passports and a notarised authorisation for a manager, and takes 48 hours. No visa moves without it. Fees, renewal and the ICP late fine: our establishment card guide.
2. MOHRE establishment card (labour file)
Mainland companies hire through MOHRE. MOHRE’s new employer kit puts it in order: trade licence, then the immigration card, then the MOHRE card. It asks for an Emirates ID copy, or a visa copy showing the unified number for non-residents, plus an attested tenancy contract (instant licences excepted). Owners, partners and signatories also need a MOHRE personal number. See our labour file opening service.
3. Office and Ejari
A Dubai mainland company needs a registered business address. MOHRE asks for the tenancy contract, and DET prices the renewal from the registered rent. Make sure the Ejari address matches the licence. Options from flexi-desks to offices: our office space for a trade licence guide and Ejari registration service.
4. UBO register
Record every natural person who owns or controls 25% or more, or controls the company another way, keep a partners register and file both with the registrar within 60 days of licensing. You must also give the registrar the name of a person living in the UAE who can disclose the data. Templates, exemptions and penalties: our UBO register guide.
5. Corporate tax registration
Every UAE company, free zone ones included, incorporated on or after 1 March 2024 registers within 3 months of incorporation, even with no revenue. Registration runs on EmaraTax, which signs in through UAE PASS. Steps, documents and Small Business Relief: our corporate tax registration guide.
6. VAT
VAT is separate from corporate tax but uses the same EmaraTax account. Registration is mandatory once taxable supplies and imports pass AED 375,000 over the past 12 months, or are expected to in the next 30 days, and the application is due within 30 days. Voluntary registration is open from AED 187,500. Many new companies are not there in the first 90 days; check monthly. The VAT section of our registration guide covers it.
7. Corporate bank account
No law sets a deadline, but payroll through WPS, supplier payments and many permits assume an account. Banks run their own checks on the owners and the business plan, so start in the first month. Documents, timelines and refusals: our corporate bank account guide.
8. Investor or partner visa
Owners who want UAE residence apply through the company once the establishment card exists. GDRFA’s investor and partner entry visa allows 60 days from entry to complete residence. Who needs a work permit as well, and what stamping requires: our investor, partner and manager visa guide.
9. Employment visas and work permits
MOHRE’s hiring sequence: job offer signed by the employee, employee protection insurance, work permit, employment contract, orientation session, unemployment insurance, health insurance, then residence and Emirates ID. Since 1 January 2025, a health insurance policy is required to issue or renew a residence visa in every emirate. Costs: our employment visa cost breakdown; permit choices: work permit types.
10. WPS payroll
Every MOHRE-registered establishment pays wages through the Wage Protection System. Under Ministerial Resolution 340 of 2026, in force since 1 June 2026, wages are due on the 1st of the following month and at least 85% must be paid on time. Notices start on day 2 and new work permits stop on day 5. Agents, exemptions and fines: our WPS guide.
11. Unemployment insurance (ILOE)
ILOE is the employee’s own subscription, but MOHRE lists it in the employer’s hiring steps, and an unpaid fine can block a later work permit. MOHRE told workers with permits issued after 1 October 2023 to subscribe within four months or face an AED 400 fine. Owners who own and manage their business are exempt. Details: our ILOE guide.
12. Economic Substance (ESR)
Nothing to file. The Ministry of Finance cancelled Economic Substance notifications and reports for financial years ending after 31 December 2022 (Cabinet Decision 98 of 2024). A company formed in 2026 never enters that regime, although older companies remain answerable for earlier years.
13. AML and goAML (DNFBPs only)
Designated non-financial businesses and professions (real estate agents, dealers in precious metals and stones, auditors, company service providers and similar) are supervised for anti-money laundering. The Ministry of Economy expects them to register on the FIU’s goAML system, and it has suspended firms that did not. The current law is Federal Decree-Law 10 of 2025. If your activity is on the list, register before you take on clients. We do not have a separate guide on this yet; ask your compliance adviser.
14. Dubai Unified Licence (DUL)
DET’s Dubai Unified Licence is “a unique commercial identification provided to all businesses in Dubai”, mainland and free zone. There is nothing to apply for: note the number and QR code, because banks and DET services use it. Our DUL guide explains what it does.
15. Dubai Chamber membership
Under Article 16 of Dubai Law 1 of 2022, a DET licensee “must join the membership of the Dubai Chambers”; micro and small enterprises can be exempted, and free zone companies may join with their zone’s approval. It is normally billed with the licence and renews with it. Fees and services: our Dubai Chamber membership guide.
16. Advertiser permit
If the company pays people to promote it on social media, or staff post paid content, check the UAE Media Council’s advertiser permit rules before the first campaign. Who needs one and the exemptions: our advertiser permit guide.
17. Free zone company trading on the mainland
A free zone licence does not by itself allow trading with Dubai mainland customers. DET now offers a Free Zone Mainland Operating Permit, alongside branch licences. Get it before the first mainland sale. Conditions and costs: our Free Zone Mainland Operating Permit guide.
18. Licence renewal (plan it now)
A Dubai licence is valid for one year and must be renewed “within the last month prior to its expiry” (Law 13 of 2011, Art. 8(b)). The establishment cards and Chamber membership renew with it. Start 60 days ahead: our trade licence renewal guide, and if a date slips, expired licence fines.
Mainland or free zone: what changes in the first 90 days?
| Obligation | Mainland (DET) | Free zone |
|---|---|---|
| Corporate tax registration | 3 months from incorporation | Same |
| UBO and partners registers | Filed with DET within 60 days | Filed with the free zone authority within 60 days (DIFC and ADGM run their own regimes) |
| VAT | AED 375,000 mandatory threshold | Same |
| Immigration establishment card | GDRFA (Dubai) or ICP | Through the zone |
| MOHRE establishment card and work permits | Yes | No; the zone issues employment permits |
| WPS | Yes, Ministerial Resolution 340 of 2026 | Zone payroll rules apply |
| Ejari | Yes, registered tenancy | Lease or flexi-desk with the zone |
| Dubai Chamber | Mandatory | Optional, with the zone’s approval |
| Selling to mainland customers | Within licensed activities | Needs DET’s permit or a branch |
Comparing routes before you choose? See our free zone vs mainland guide.
If the owners live outside the UAE
Most filings in this checklist can be done from abroad: corporate tax and VAT through UAE PASS, the UBO filing through the registrar’s channels, and the immigration file through a PRO. Two things need planning. The UBO rules require a UAE-resident contact person for the registrar. A mainland MOHRE card needs a signatory with an Emirates ID or a visa unified number, so founders who will hire usually take residence first or appoint a resident signatory. The full remote map is in our company setup guide for non-residents.
Common mistakes in the first 90 days
- Waiting for revenue before registering for corporate tax. The 3-month clock runs from incorporation, not from your first invoice.
- Letting someone start work “while the visa is processing”. Without a work permit it is illegal employment, and the 2024 fines start at AED 100,000.
- Forgetting the UBO filing because the bank already has the owner details. The bank’s KYC is not the registrar’s filing.
- Entering on an entry permit and then travelling for weeks. The 60-day window to finish residence keeps running.
- Paying the first salaries by cash or personal transfer. Mainland payroll belongs on WPS from the start.
- Losing the expiry date. Renewal belongs in the last month before expiry, and an expired licence blocks the establishment card and every visa behind it.
To see what a missed date could cost across the whole company, try our company penalty exposure calculator.
How MIRDXB PRO helps in the first 90 days
We open the immigration and MOHRE files, prepare and file the UBO registers, handle the owners’ visas and the first work permits, set the WPS and insurance steps in the right order and keep a dated diary of every deadline in this checklist. Corporate tax and VAT returns belong with your accountant; we make sure the registration dates are not missed. You get a fixed fee in writing before anything is paid; government fees are passed on at cost.
For ongoing compliance after the first quarter, renewals, new hires, cancellations and the monthly filings, our monthly PRO plans for companies cover the recurring work at a fixed monthly price.
MIRDXB PRO is a private PRO and business setup services company in Al Barsha 1, Dubai. It is not DET, a free zone authority, the FTA, MOHRE or any government body, and it cannot issue or speed up a licence, permit or visa.
Frequently asked questions
What should I do first after getting my trade licence in Dubai?
Check the licence details, then open the immigration establishment card with GDRFA or your free zone, because no visa can be issued without it. In the same week, diary three dates: 60 days for the UBO filing, 3 months for corporate tax registration and one month before expiry for renewal.
What is the corporate tax registration deadline for a new company?
Three months from the date of incorporation for a UAE company, including a free zone company, incorporated on or after 1 March 2024 (FTA Decision 3 of 2024). Late registration costs AED 10,000. The FTA currently waives it if the first tax return is filed within seven months of the first tax period’s end.
Does a new company have to register for VAT straight away?
Not automatically. VAT registration becomes mandatory once taxable supplies and imports pass AED 375,000 over the past 12 months, or are expected to in the next 30 days, and the application is then due within 30 days. You may register voluntarily from AED 187,500.
When must the UBO register be filed?
Within 60 days of the company’s licensing, under Article 11 of Cabinet Decision 109 of 2023. Both the beneficial owner register and the partners register go to the registrar: DET for a Dubai mainland company or the free zone authority. Later changes are recorded within 15 days.
Do I need an establishment card if I have no employees yet?
You need the immigration establishment card if anyone, including an owner, will get a UAE visa through the company, because it is what lets the company sponsor visas. A mainland company needs the MOHRE card only when it applies for work permits, which includes some owners and managers.
What is the difference between the immigration and MOHRE establishment cards?
The immigration card, from GDRFA in Dubai or ICP elsewhere, registers the company as a visa sponsor. The MOHRE card opens the labour file so a mainland company can apply for work permits and contracts. MOHRE asks for the immigration card first, then issues its own.
Do free zone companies have the same obligations?
The federal ones, yes: corporate tax registration within three months, the UBO filing within 60 days and the VAT threshold. Immigration and employment permits run through the free zone instead of MOHRE, Dubai Chamber membership is optional, and selling to mainland customers needs DET’s permit or a branch.
Does a new company still need to file an Economic Substance report?
No. The Ministry of Finance cancelled Economic Substance notifications and reports for financial years ending after 31 December 2022, following Cabinet Decision 98 of 2024. A company formed in 2026 has nothing to file under that regime.
Is Dubai Chamber membership compulsory?
For Dubai mainland companies, yes. Article 16 of Dubai Law 1 of 2022 says a DET licensee must join the Dubai Chambers, with possible exemptions for micro and small enterprises. Free zone companies may join with their zone’s approval. Membership normally renews with the licence.
When do salaries have to be paid through WPS?
Under Ministerial Resolution 340 of 2026, wages for a month are due on the first day of the following month, and at least 85% of total wages must be transferred on time through WPS. MOHRE sends notices from day 2 and suspends new work permits from day 5 of a delay.
Does my company need to register on goAML?
Only if it is a designated non-financial business or profession, such as a real estate agent, a dealer in precious metals or stones, an auditor or a company service provider. The Ministry of Economy expects these firms to register on goAML and has suspended firms that did not.
When do I renew my trade licence?
Within the last month before it expires, under Article 8(b) of Dubai Law 13 of 2011. A Dubai licence is usually valid for one year. Start about 60 days ahead so the Ejari, approvals and any fines are sorted before the renewal window opens.
- FTA decision on corporate tax registration timeframes (FTA Decision 3 of 2024): Federal Tax Authority
- AED 10,000 penalty for late corporate tax registration: Ministry of Finance
- Waiver of the late registration penalty: Federal Tax Authority
- VAT registration thresholds and the 30-day window: Federal Tax Authority
- Corporate tax registration service (UAE PASS): Federal Tax Authority
- Cabinet Decision No. 109 of 2023 regulating beneficial owner procedures
- Cabinet Resolution No. 132 of 2023, beneficial owner penalties (English text published by Dubai Humanitarian)
- Cancellation of economic substance reporting (14 October 2024): Ministry of Finance
- New Employers’ Awareness Kit: MOHRE
- Issuance of establishment card: MOHRE
- Payment of wages and the Wage Protection System (Ministerial Resolution 340 of 2026): u.ae
- Unemployment insurance fines and exemptions (13 December 2023): MOHRE
- Federal Decree-Law amending the Employment Relationship Law (11 August 2024): WAM
- Establishment card for private sector and free zone institutions: GDRFA Dubai
- Work entry visa linked with a job contract: GDRFA Dubai and investor/partner entry visa: GDRFA Dubai
- Law No. 13 of 2011 regulating economic activities in Dubai, Article 8: Dubai Legislation Portal
- Law No. 1 of 2022 establishing the Dubai Chambers, Article 16: Dubai Legislation Portal
- DET launches the Dubai Unified Licence (11 December 2023): Government of Dubai Media Office
- Ministry of Economy suspends 50 DNFBPs for failing to register in goAML (21 August 2023)
- Federal Decree-Law No. 10 of 2025 on anti-money laundering: Central Bank of the UAE rulebook
Please note. This checklist summarises the first-quarter obligations of a new UAE company as published by the Federal Tax Authority, the Ministry of Finance, MOHRE, GDRFA Dubai, the federal beneficial owner rules, the Dubai Legislation Portal, the Government of Dubai Media Office and the Ministry of Economy, checked 23 October 2026. Free zones apply their own employment, payroll and lease rules, regulated activities add their own approvals, and penalty schedules change, so confirm the current position with the authority before you rely on a date or amount. The VAT late registration penalty amount is not stated on the FTA’s registration page and is not given here. “Who” and the suggested timing are planning guidance, not official requirements. This page is general information, not legal or tax advice. MIRDXB PRO is a private PRO and business setup services company in Al Barsha 1, Dubai. It is not DET, a free zone authority, the FTA, MOHRE or any government body; it prepares applications and submits them through the official channels, and every decision rests with the authority.
