Your UAE Business Checklist for 2026: What to Review Before the New Year
- 26.12.2025
- Posted by: Uwe Hohmann
- Categories: Dubai, Middle East
As 2025 draws to a close, business owners across the UAE face a familiar question: Is everything in order? The regulatory environment has shifted considerably over the past few years, and staying compliant requires more than good intentions. It requires a clear plan.
This checklist covers the key areas every UAE business should review before stepping into 2026.
Business License Renewal
Every license has an expiry date, and letting it lapse creates unnecessary complications. Check your license validity now. If renewal falls in Q1 2026, gather the required documents early, including updated tenancy contracts, shareholder records, and any amended MoA (Memorandum of Association) if ownership has changed.
Mainland and free zone entities each have different renewal processes. Confirm yours well ahead of the expiry.
Visa and Emirates ID Validity
Employee and investor visas require regular renewal. Review the expiry dates for all visas linked to your company, including those of dependents where relevant. The same applies to Emirates ID cards.
GDRFA (General Directorate of Residency and Foreigners Affairs) and ICP (Federal Authority for Identity, Citizenship, Customs and Ports Security) manage these processes, and delays can result in fines or status issues for your team.
Corporate Income Tax Filing and Deadlines
CIT (Corporate Income Tax) is now a fixed part of the UAE business calendar. If your financial year ended on 31.12.2024, your first tax return was due in 2025. For businesses with a financial year ending 31.12.2025, returns must be filed within nine months of that date, meaning your deadline falls in late 2026.
Now is the time to confirm your TRN (Tax Registration Number) is active, your accounting records are complete, and your transfer pricing documentation is in place if applicable. Do not wait until the deadline approaches to identify gaps.
VAT Reconciliation
Review your VAT records for 2025. Confirm that all returns were submitted on time and that input and output tax entries are accurate. If you identified errors during the year, consider whether a voluntary disclosure is appropriate before the FTA (Federal Tax Authority) identifies discrepancies during an audit.
Financial Statements and Audit
Depending on your license type and jurisdiction, you may be required to prepare audited financial statements. Free zones often impose this as a renewal condition. Mainland LLCs may also face audit obligations depending on size and activity. Engage your auditor early.
Employee Records and WPS
Ensure all employee contracts, visa copies, and Emirates ID records are filed correctly. Confirm that salaries have been paid through the WPS (Wage Protection System) without gaps.
Labour inspections can occur at any time. Complete records reduce risk and support smooth operations.
UBO Register Updates
The UBO (Ultimate Beneficial Owner) register is a compliance requirement for most UAE companies. Any change in ownership or control during 2025 must be reported. Verify that your registered details are accurate and up to date before year end.
Failure to maintain correct UBO records can result in penalties and may affect your ability to open or operate bank accounts.
AML Compliance Review
AML (Anti-Money Laundering) requirements apply to a wide range of businesses in the UAE, including those in designated non-financial sectors such as real estate, precious metals, and corporate service providers.
Review your AML policies, customer due diligence files, and staff training records. If your internal procedures have not been updated in the past 12 months, now is the time to do so.
Planning Ahead
Beyond compliance, the year-end period is a good time to assess your business structure, review costs, and confirm that your setup still matches your commercial objectives. Some businesses may benefit from restructuring, adding a new license, or adjusting their corporate structure for tax efficiency.
If you are unsure where your business stands heading into 2026, a professional review can provide clarity and prevent costly surprises.
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