Step 1 of 3
Jurisdiction
In which jurisdiction do you have (or want) the company?
Each jurisdiction has its own specific substance requirements.
United Arab Emirates (UAE)Economic Substance Regulations (ESR): Cabinet Resolution No. 57/2020
The UAE introduced the ESR in 2019 to align with OECD/EU standards. Relevant Activities require substance to be demonstrated each year.
Substance Requirements
Find out what is required to have sufficient economic substance in each jurisdiction.
How this calculator works
Use the free calculator for an initial assessment based on the information you enter. Results are indicative: residence, treaties, income type and local rules may change the outcome.
Calculation data is stored only when you choose to save the result and complete the required form.
Tax version and sources
Rules reviewed on September 4, 2026
Engine 2.1.0 · Rules SUB-2026.09
Tax period: 2026
Scope: GLOBAL
Rules are within the scheduled review date.
Official sources
Change history
- 2026-09-04 · v2.1.0 · Rules and sources reviewed
- 2026-09-04 · v2.0.0 · Calculation model corrections
- 2026-01-01 · v1.0.0 · Initial engine version