What is ESR in the UAE?

Economic Substance Regulations (Cabinet Decision No. 57 of 2020) require UAE businesses carrying out 'Relevant Activities' — banking, insurance, holding company, IP, shipping, fund management, lease-finance, distribution and service centre, headquarters — to demonstrate genuine economic substance in the UAE.

Which UAE companies need to file ESR?

Any UAE entity (mainland or free zone) carrying out one or more Relevant Activities. The first step is an ESR scope assessment — we run this for you to confirm whether your company is in scope.

What are the penalties for ESR non-compliance?

Failure to submit a notification: AED 20,000. Failure to submit the report or meet the substance test: AED 50,000 the first year, escalating to AED 400,000 for repeat breaches.

ESR Registration & Filing

Meet ESR Deadlines Before They Cost You

The UAE's Economic Substance Regulations (Cabinet Decision No. 57 of 2020) require businesses in certain 'Relevant Activities' — banking, insurance, shipping, holding company, IP, and more — to demonstrate genuine economic substance in the UAE or face penalties of up to AED 400,000. Establishy assesses whether your business is in scope, registers you with the correct regulatory authority, and prepares your annual ESR notification and report on time.

Check Your ESR Obligations Now All services

ESR Registration & Filing in Dubai — Establishy

What you get with Establishy

Every esr registration & filing engagement is delivered by a named consultant from our Dubai office — fixed fees, clear timelines, no surprises.

ESR scope assessment for your business activity

Registration with the correct UAE regulatory authority

Annual ESR notification and report preparation

Penalties up to AED 400,000 for non-compliance

Get a quote for ESR Registration & Filing

We respond within one business hour during UAE working time.

ESR Registration & Filing — common questions

Quick answers to what founders ask us most.

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