The procedure for corporate tax registration in the UAE involves notable steps. Firstly, businesses are required to gather all relevant financial documents, ensuring accuracy and completeness.
Subsequently, they can initiate the registration process through the official channels provided by the Federal Tax Authority (FTA).
The FTA offers a user-friendly online portal where companies can submit their details and receive guidance throughout the registration process. It is important to note that prompt and accurate submission is essential to avoid penalties.
Thus, businesses should seek the expert services of top Tax Consultants in UAE to effectively meet corporate tax requirements and ensure compliance.
Here Are the UAE Corporate Tax Registration Deadlines for 2025
| Category | Condition | Deadline | Penalty if Missed |
| Natural Persons | Turnover exceeded AED 1M in 2024 | 31-Mar-25 | AED 10,000 |
| Resident Companies | Trade license issued before 1 March 2024 | Deadline based on license month (2024 schedule) | AED 10,000 |
| Trade license issued after 1 March 2024 | Within 3 months of issuance | AED 10,000 | |
| Non-Resident Companies | PE existed before 1 March 2024 | Within 9 months | AED 10,000 |
| PE created after 1 March 2024 | Within 6 months | AED 10,000 | |
| POEM in UAE | Within 3 months from the end of FY | AED 10,000 | |
| Penalty Waiver (All Entities) | If registered within 7 months from the end of the first tax period | May avoid AED 10,000 penalty | — |
UAE Corporate Tax Registration Timeline Based on Business Type and Triggering Events
| Taxable Person Category | Triggering Event | Registration Deadline in 2025 |
|---|---|---|
| Natural Persons (Individuals conducting business) | Total turnover from business/business activities in the 2024 calendar year exceeded AED 1 million | March 31, 2025 |
| Resident Juridical Persons (Companies) | Incorporated/Established ON or AFTER March 1, 2024 | Within three months from the date of incorporation or registration. This rule continues to apply in 2025 for newly established companies. |
| Non-Resident Juridical Persons | Permanent Establishment (PE) created AFTER March 1, 2024 | Within six months from the date the PE was created. |
| Non-Resident Juridical Persons | Nexus in the UAE was established in 2025 (due to income from immovable property) | Within three months from the date the nexus was established. |
| Non-Resident Juridical Persons | Foreign company with Place of Effective Management (POEM) in the UAE | Within three months from the end of their financial year. |
| Resident Juridical Persons (Companies) | Incorporated/Established BEFORE March 1, 2024 | Registration was due in 2024 based on the license month. Immediate registration is required if missed. |
| Non-Resident Juridical Persons | Permanent Establishment (PE) in the UAE (existing before March 1, 2024) | Registration was due within nine months of PE establishment in 2024. Immediate registration is required if missed. |
| Non-Resident Juridical Persons | Nexus in the UAE (existing before March 1, 2024) | The deadline was May 31, 2024, or within three months of nexus establishment. Immediate registration is required if missed. |
Administrative Penalty for Late Corporate Tax Registration in UAE
- Federal Tax Authority (FTA) has announced a penalty of AED 10,000 for late corporate tax registration. Before the deadline, businesses must register for corporate tax to avoid fines & penalties for corporate tax.
- Late Return Filing: AED 1,000 per month (for the first 12 months), increasing to AED 2,000 monthly thereafter.
Key Dates for 2025 Tax Periods
First Tax Period
- Financial Year: 1 June 2024 – 31 May 2025
- Tax Return Filing Deadline: 28 February 2026
Second Tax Period
- Financial Year: 1 June 2025 – 31 May 2026
- Tax Return Filing Deadline: 28 February 2027
Is Corporate Tax Registration in UAE a Mandatory Obligation?
Corporate tax registration is a fundamental obligation. The process necessitates the submission of accurate financial information, serving as the foundation for determining tax liabilities. The government's goal is to cultivate a business environment characterized by transparency and accountability, with companies contributing equitably to the nation's socio-economic development.
Businesses must diligently gather their financial documents, ensuring the accuracy and completeness of the information. The Federal Tax Authority (FTA) serves as the conduit for this process, offering a user-friendly online portal that guides companies through the registration network.
Timely and precise submissions are imperative, which avoids potential penalties and reinforces a positive rapport with tax authorities.
FAQs
What Is the Last Date for Corporate Tax Registration in UAE for 2025?
Businesses must register based on their license issuance month (e.g., licenses issued in January–February 2025 must register by 31 May 2025).
What Is the Penalty for Late Corporate Tax Registration in 2025?
Late registration incurs an AED 10,000 fine, while delayed tax return filing attracts AED 1,000–2,000 monthly penalties.
How Do I Calculate My Corporate Tax Registration Deadline?
Your deadline depends on your trade license issuance month (e.g., a license issued in July 2025 must register by 30 September 2025).
Are Free Zone Businesses Exempt From Corporate Tax Registration?
No, even Free Zone entities must register, though they may qualify for 0% tax if they meet criteria.
What Is the Tax Period for UAE Corporate Tax in 2024–2025?
- First Tax Period: 1 June 2024 – 31 May 2025 (file by 28 February 2026).
- Second Tax Period: 1 June 2025 – 31 May 2026 (file by 28 February 2027).
Can Small Businesses Avoid Corporate Tax Registration?
Businesses with annual revenue below AED 3 million (2024 threshold) may qualify for exemption but must still apply.
What Documents Are Needed for Corporate Tax Registration?
- Trade license
- Financial statements
- Memorandum of Association (MoA)
- Passport/Emirates ID of authorized signatory
How Long Does Corporate Tax Registration Take?
Typically 7–14 days if documents are complete. Delays occur if filings are incomplete or flagged by the FTA.
Can I Register for Corporate Tax Online?
Yes! Submit applications via the FTA’s EmaraTax portal.
What Happens if I Miss the Corporate Tax Registration Deadline?
- Immediate AED 10,000 penalty
- Risk of audits and business license suspension.
Abrar Ahmad holds a Master’s as well as an MPhil in Finance and has an extensive experience of 10+ years in managing all aspects of Taxation, VAT Consulting and Accounting. He also carries with him a working knowledge of corporate tax and has helped drive value and growth to the businesses of numerous clients.
