DMCC (Dubai Multi Commodities Centre) Compliance Guide
Filing requirements, deadlines, and fees for DMCC (Dubai Multi Commodities Centre) business entities.
Filing Obligations
Annual Licence Renewal
AnnualDMCC companies must renew their trade licence annually. The licence fee depends on the licence type (service, trading, or industrial) and the number of approved activities. An establishment card renewal (AED 2,020) and office lease are also required.
Anniversary of licence issuance
AED 20,265 (approx. US$5,520) for standard licence; varies by licence type and number of activities
10% surcharge on the annual licence fee if renewed within 30 days of expiry; company may be deregistered for prolonged non-renewal
Online via DMCC Member Portal
Annual Audit and Financial Statements
AnnualAll DMCC companies must have their financial statements audited by a DMCC-approved auditor and submit the audited accounts through the member portal. This requirement applies regardless of turnover.
6 months after financial year-end
No DMCC filing fee; audit costs borne by the company
AED 500 per month of delay; potential licence suspension
Upload via DMCC Member Portal
Economic Substance Return
AnnualEntities carrying on relevant activities must demonstrate adequate economic substance in the UAE and file an annual economic substance return.
Within 12 months after the end of the financial year
No filing fee
AED 20,000 for failure to file; AED 50,000–400,000 for failure to meet substance requirements
Via DMCC portal
Corporate Tax Return
AnnualUAE corporate tax at 9% on taxable income exceeding AED 375,000. DMCC companies may qualify for the 0% Qualifying Free Zone Person rate on qualifying income if they meet substance and transfer pricing conditions.
9 months after the end of the relevant tax period
No filing fee
AED 500 per month (up to AED 14,000) for late filing
Online via Federal Tax Authority EmaraTax portal
Ultimate Beneficial Ownership Declaration
OngoingAll DMCC companies must declare their ultimate beneficial owners to DMCC and keep the information updated.
Within 30 days of any change; annual confirmation at renewal
No filing fee
Administrative penalties; potential licence suspension
Via DMCC Member Portal
Key Dates
Frequently Asked Questions
What does it cost to set up a DMCC company?
First-year costs typically range from AED 49,000 to AED 55,000 (US$13,300–15,000), including the initial registration fee (AED 10,120), annual licence fee (from AED 20,265), a flexi-desk or office lease, establishment card, and visa costs. Ongoing annual costs are lower but still significantly higher than offshore-focused free zones like RAK ICC.
Is an audit mandatory for DMCC companies?
Yes. All DMCC companies must submit audited financial statements annually, regardless of size or turnover. The audit must be conducted by a DMCC-approved auditor.
What is the DMCC Qualifying Free Zone Person regime?
DMCC companies can qualify for a 0% corporate tax rate on 'qualifying income' if they maintain adequate substance in the free zone, derive qualifying income (broadly, income from transactions with other free zone persons that is not excluded income), and comply with transfer pricing documentation requirements.
How many companies operate in DMCC?
DMCC is the largest free zone in the UAE with over 24,000 registered member companies (as of 2025). It has been named the Global Free Zone of the Year by the Financial Times' fDi Magazine for nine consecutive years.
Manage DMCC (Dubai Multi Commodities Centre) compliance automatically
CompCal tracks every deadline and sends smart alerts so you never miss a filing.
Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.