Step-by-Step Guide to Corporate Tax Registration in UAE

The Corporate Tax (CT) in the UAE has introduced to ensure that tax registration is a legal and operational necessity for businesses across the country. Whether you are running the business in the mainland or in the Free Zone, or running an offshore business with operations in the UAE, it is vital to know who must register, how to register, and what happens after registration to avoid penalties and compliance risk.

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This guide explains the UAE corporate tax registration procedure in a practical and clear way.

What Is Corporate Tax Registration?

Registration of a company for tax in the UAE refers to the process of registering a company with the Federal Tax Authority (FTA) for purposes of Corporate Tax returns. The company will then be allocated a Tax Registration Number (TRN) in respect of corporate tax and will be liable for filing and submission of returns in accordance with UAE tax laws.

Who needs to register for corporate tax in the UAE?

Taxable persons must register for corporate tax with the Federal Tax Authority (FTA) regardless of whether they will claim relief and have zero taxation to pay. Such persons include:

• Mainland enterprises and branches of foreign enterprises
• Free Zone Companies (Including those eligible for 0% corporation tax)
• Legal persons incorporated in the UAE
• Non-resident entities with Permanent Establishments in the UAE
• Natural persons engaging in a business activity whose turnover exceeds AED 1 million in a calendar year. These individual need to register by 31st March of the subsequent year after exceeding the threshold

There is no separate income threshold for juridical entities they are required to register irrespective of their income and revenues, provided they are qualified for exemption; nevertheless, they may also be required to register for recording exemption status by the FTA

How Do You Register for Corporate Tax Through the EmaraTax Portal ?

All the corporate tax registrations in the UAE are facilitated online through the EmaraTax portal, which is the official digital platform of the Federal Tax Authority.

Step by step corporate tax registration

First of all, a business owner or authorised person is supposed to create a new FTA account using the EmaraTax website. Typically, this is done by UAE Pass, which provides a safe user ID connection.

After logging in, the steps for registering are as follows:

• Choosing Corporate Tax registration option in the dashboard
• Entering business information, such as:

1. Legal name
2. Trade License No
3. Licensing authority
4. Business activities

• Giving information regarding ownership and control, including shareholders/partners
• Determining the financial year end for the purposes of corporate tax
• Uploading required documents
• Review and Submittal of the Application

Upon submitting, the FTA review the application. When approved, a Corporate Tax TRN is generated online.

What documents are required for corporate tax registration?

The common documents usually required for corporate tax registration with FTA include:

• Trade License issued by the relevant licensing authority
• Commercial Registration Certificate (or equivalent)
• Certificate of Incorporation, Memorandum of Association, or Articles of Association
• Passport and Emirates ID copies of the owners holding more than 25 % ownership, and the passport and Emirates ID copies of the authorized signatories
• Proof that the person who has signed the application for registration

The documents typically need to be uploaded in PDF format through the online portal. Additional information could be required by the FTA at the time of review, if necessary.

How do I register for corporate tax in the UAE?

The registration for corporate tax is conducted online through the platform named EmaraTax, which is maintained by the following authority:

• Create an account on EmaraTax using your email address or UAE Pass.
• Log in and set up a taxable person profile (or choose existing profile if already a VAT/E Excise Tax registrant).
• You must choose the option that relates to the corporate tax and fill in the form accordingly.
• Uploading supporting documents such as the business license, MoA copy, ID card copy, as well as the authorisation letter.
• Submit application. The FTA will examine the information and award a Tax Registration Number (TRN) upon acceptance.

The FTA takes about 20 business days to process a majority of the applications if the information provided is true.

Is it mandatory to register even if my business income is below AED 375,000?

Yes. It is compulsory to register a company for corporate tax purposes irrespective of the level of taxable profits. Even in the event that your profits or taxable income is low, for example, below AED 375,000 (where 0% tax rate applies), it is required that you register with the FTA and obtain a TRN prior to submitting the first corporate tax return.

In the case of natural persons, the need to register the business arises when the whole business turnover exceeds AED 1 million within the calendar year, after which the business turnover need not be compulsorily registered if it remains below AED 1 million.

Here Are the Corporate Tax Registration Deadlines

UAE Corporate Tax Registration Timeline Based on Business Type and Triggering Events

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

Is UAE corporate tax registration mandatory for all businesses ?

Yes. UAE corporate tax registration is mandatory for all mainland companies, Free Zone entities, and foreign businesses with UAE taxable presence. This applies even if the business expects no tax payable or qualifies for a 0% corporate tax rate.

Do Free Zone companies need to register for corporate tax ?

Yes. All Free Zone entities must complete UAE corporate tax registration with the Federal Tax Authority. While some Free Zone businesses may qualify for a 0% tax rate, registration is still a legal requirement under UAE tax law.

Is corporate tax registration required if income is below AED 375,000 ?

Yes. The AED 375,000 threshold applies only to the tax rate, not the registration obligation. Businesses with income below this amount must still register but may not pay corporate tax if they remain under the threshold.

What happens if I miss the corporate tax registration deadline ?

Missing the registration deadline may result in an administrative penalty, commonly AED 10,000, as imposed by the Federal Tax Authority. Late registration can also increase the risk of audits and compliance scrutiny.

Can corporate tax registration be done by an authorised consultant ?

Yes. Businesses may appoint a tax consultant or authorised signatory to complete the registration through the EmaraTax portal, provided a valid power of attorney or authorisation is submitted to the FTA.

How long does it take to receive a Corporate Tax TRN after registration ?

In most cases, once the application is correctly submitted and approved, the Corporate Tax TRN is issued electronically within a few working days through the EmaraTax portal.

Do individuals conducting business activities need to register for corporate tax ?

Yes. Individuals holding a UAE commercial or professional license and carrying out business activities may be required to complete UAE corporate tax registration, depending on the nature and scale of their activities.

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.