startedup
Sign inGet the pulse

What is the status of UAE Economic Substance Regulations (ESR)?

Cancelled for financial years ending after 31 Dec 2022

Under Cabinet Decision No. 98 of 2024 (amending 57 of 2020), ESR notifications/reports are no longer required for financial years ending after 31 Dec 2022; obligations remain only for prior periods.

Source: mof.gov.ae· as of Jun 2026· Not legal or financial advice
Explore this in the engine

More on Compliance

How do you close or deregister a UAE company?Liquidate, clear debts, then cancel the licenceMust UAE companies keep a register of beneficial owners?Yes — Cabinet Decision No. 109 of 2023