Tax
Accounting and bookkeeping services in Dubai
Every UAE company must keep proper accounting records for 7 years. Many must also produce audited accounts each year: every DMCC company, every Qualifying Free Zone Person, and any business with revenue above AED 50 million. Marlborough Gulf provides accounting and bookkeeping services in Dubai: we keep the books for our clients' companies and prepare the accounts their audits and tax returns depend on. Our DMCC licence covers accounting and bookkeeping. [1][2][3]
What the law requires
- Records. Keep all accounting records and supporting documents for 7 years after the end of the tax period they relate to. [1]
- Audited accounts for corporate tax. These are required: [2]
- for any business with revenue above AED 50 million in the tax period
- for every Qualifying Free Zone Person, whatever its size
- Free zone rules. Some free zones require an audit regardless. DMCC companies must have their accounts audited by a DMCC-approved auditor within 6 months of the year-end, unless dormant all year. [3]
- Standards. DMCC requires accounts prepared under International Financial Reporting Standards. [3]
Deadlines that depend on your books
| Obligation | Deadline |
|---|---|
| Corporate tax return and payment | Within 9 months of the end of the tax period [1] |
| Corporate tax registration (companies formed since 1 March 2024) | Within 3 months of formation [6] |
| DMCC audited accounts | Within 6 months of the year-end [3] |
| VAT registration | Required once taxable supplies exceed AED 375,000 in 12 months; voluntary above AED 187,500 [5] |
What we do
- Bookkeeping. We keep your company's records up to date throughout the year.
- Year-end accounts. We prepare the financial statements and work with your auditor.
- Tax-ready figures. We prepare the numbers your corporate tax and VAT returns use. Tax consultancy →
- For holding and family companies, we keep the group and entity accounts consistent with the wider structure.
What others do:
- Registered or approved auditors carry out the audit.
- Where a return or dispute needs representation before the Federal Tax Authority, a registered tax agent acts for you.
Questions people ask
How long must UAE companies keep accounting records?
7 years after the end of the tax period, under the Corporate Tax Law. [1]
Does my company need audited accounts?
Yes, if its revenue exceeds AED 50 million or it is a Qualifying Free Zone Person. Some free zones, including DMCC, require an annual audit regardless. [2][3]
When do I need to register for VAT?
When taxable supplies and imports exceed AED 375,000 in the last 12 months, or are expected to in the next 30 days. [5]
This page is general information. Requirements depend on your company's jurisdiction, activities and revenue.
Sources
- Federal Decree-Law No. 47 of 2022 (Corporate Tax Law), Articles 48, 53 and 56. https://mof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdf
- Ministerial Decision No. 84 of 2025 on Audited Financial Statements, Ministry of Finance, 25 Mar 2025. https://mof.gov.ae/wp-content/uploads/2025/04/Ministerial-Decision-No.-84-of-2025-on-Audited-Financial-Statements.pdf
- DMCCA Company Regulations, 10 Oct 2024, updated 2 Jan 2025, Articles 73.2, 73.4, 73.6, 74 and 78. https://dmcc.ae/hubfs/Compliance%20Documents%202024/DMCCA%20Company%20Regulations%20-%202024%20%5BAmended%5D.pdf
- Federal Tax Authority, Corporate Tax Registration, updated 26 Oct 2026. https://tax.gov.ae/en/services/corporate.tax.registration.aspx
- Federal Tax Authority, Registration for VAT, read 28 Oct 2026. https://tax.gov.ae/en/taxes/Vat/vat.topics/registration.for.vat.aspx
- Deloitte Middle East, "FTA publishes a Decision specifying timelines for applying for CT registration", 29 Feb 2024 (FTA Decision No. 3 of 2024). https://www.deloitte.com/middle-east/en/services/tax/perspectives/fta-publishes-a-decision-specifying-timelines-for-applying-for-ct-registration.html