Economic Substance Regulations (ESR) in the UAE
Economic Substance Regulations (ESR) required some UAE entities to report and show substance, but the reporting regime has been withdrawn for recent periods, while substance still matters for corporate tax treatment such as Qualifying Free Zone Person status.
Related: Corporate Services | Accounting & Bookkeeping | Audit & Assurance (IFRS) | Bank Account Support for Startups
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What to know about ESR Compliance
ESR status
We confirm which ESR obligations still apply to your entity and period.
Substance for tax
Substance can affect corporate tax treatment for free zone companies.
Past periods
We review whether any earlier-period filings are outstanding.
Records
We help keep the records that evidence substance.
- How it works
How this service works
Tell us what you need
We confirm the transaction, the authority and your timeline.
Document check
We list the documents required and check what you already have.
Submission
We prepare and submit the application to the relevant authority.
Follow-up
We follow up and respond to any authority requests.
Delivery
We deliver the result and track any renewal dates.
What we need from you
Send us what you have and we will confirm what is missing.
- Copy of the trade licence, where you already have one
- Passport and Emirates ID or visa copies of the owners
- Company incorporation documents, where relevant
- A short description of your business activity
- Any documents specific to the service, which we confirm for you
Talk to a Maven& consultant today
- Why Maven&
Why choose Maven& for ESR Compliance
One dedicated consultant
One consultant coordinates your application from start to finish, so you never repeat yourself to a new team.
Transparent, itemised pricing
Every quote lists government fees and service fees line by line, with no hidden extras after you sign.
Checked against official sources
We work from official government guidance and confirm current requirements before we file.
Connected services
Company formation, visas, tax, accounting and banking are handled as one coordinated plan.
- Business setup FAQs
ESR Compliance: frequently asked questions
The UAE has withdrawn ESR reporting for recent periods, but obligations for earlier periods may remain. We confirm what applies to you.
Yes, for example when claiming Qualifying Free Zone Person status for corporate tax.
Entities that carried out relevant activities in earlier periods.
Maven& confirms government fees and our service fees in an itemised quote before you commit.
Ready to get started with ESR Compliance?
Get a clear, itemised quote and a setup plan built around your activity. Talk to a Maven& consultant today.
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