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Asset Publisher

Asset Publisher


Our International Commitments

The UAE Has Economic Substance Regulations in Place

The UAE applies Economic Substance Regulations (ESR) to local companies located in the country, including businesses in the free zones and those engaged in any of the defined ‘relevant activities’. These companies must provide the regulatory authorities with economic substance notifications, including preliminary information about the activities. This notification is a prerequisite for submitting an economic substance report by the company.

Learn About

Activities to Which Economic Substance Regulations Apply

Banking Business
Insurance Business
Investment Fund Management Business
Lease-Finance Business
Headquarter Business
Shipping Business
Holding Company Business
Intellectual Property Business
Distribution and Service Centre Business
Periodic Submissions

Economic Substance Report and Notifications Have to be Submitted Annually

Companies and establishments that are involved in ‘relevant activities’ in the UAE are required to submit economic substance notifications and reports to the regulatory authority on an annual basis, in accordance with the provisions of the Cabinet Resolution, which stipulates the submission of these notifications and reports. Failure to adhere to this will result in sanctions.

Submission Deadlines


A maximum period of 6 months is granted from the end of the fiscal year.

Economic Substance Reports

A maximum period of 12 months is granted from the end of the fiscal year.

How to..

Submit Economic Substance Notifications

Companies are required to submit Economic Substance Regulations’ notifications and reports via the e-platform on the Ministry of Finance’s website. Companies licensed by the local economic development departments, Fujairah Municipality or Dibba Fujairah Municipality ‘to which the decision applies’ must apply through the platform and select the Ministry of Economy, for the following related activities only:

Holding Companies
Intellectual Property
Distribution and Service
Centre Business

You can email us at or fill out the form below:


Economic Substance Regulations

Laws and Regulations Related to Economic Substance Regulations in the UAE

For more details, click here.

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