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UAE Corporate Tax Registration

Get expert help to register for corporate tax in the UAE, ensuring full compliance with local tax laws and streamlined documentation and filing processes.

Corporate Tax SetupExpert tax registration support
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Corporate Tax Registration

Corporate Tax Registration in the UAE is a mandatory requirement for businesses under Federal Decree-Law No. 47 of 2022. All taxable entities, including mainland companies, free zone entities, and certain exempt persons, must register with the Federal Tax Authority (FTA) to comply with corporate tax regulations and avoid penalties. Timely registration ensures businesses operate legally, gain access to government benefits, and maintain credibility in the market. 

The Corporate tax Registration process can be intricate but with Filings.ae, you get expert assistance to handle everything seamlessly. Register for Corporate Tax hassle-free with Filings.ae – fast, accurate, and compliant!

What is Corporate Tax in the UAE?

Corporate tax, often known as corporate income tax or business profits tax, is a type of direct tax imposed on the net income generated by companies and business entities from their operations. Introduced in 2023 under Federal Decree-Law No. 47, this tax applies to companies holding a trade license, including mainland and free zone entities. The standard Corporate Tax rate is 9%, applicable only to taxable income exceeding AED 375,000, while income below this threshold is taxed at 0%. The tax is designed to support economic growth while ensuring compliance with international tax standards.

Who Needs to Register for Corporate Tax in the UAE?

Under the UAE Corporate Tax Law, all taxable persons are required to register for Corporate Tax and obtain a Tax Registration Number (TRN). Failure to comply within the deadline will result in penalties.

Natural Persons (Individuals)

Individuals conducting business under a commercial license must register if their annual revenue exceeds AED 1 million. This applies to:

    • Freelancers & Sole Proprietors – Those operating under their personal name must register if revenue crosses AED 1 million.
    • Even businesses qualifying for Small Business Relief (revenue below AED 3 million) must register first to avail of exemptions.

      Legal Entities (Juridical Persons)

        • Mainland businesses and free zone entities must register.
        • Free zone businesses may qualify for tax incentives but must still complete registration.
          • Foreign businesses with operations in the UAE are also subject to corporate tax registration.
            • Qualifying Public Benefit Entities (QPBE)

            Certain charitable organisations and public interest entities, as defined under Cabinet Decision No. 37 of 2023, must also register for Corporate Tax. These include foundations and entities operating for societal benefit.

            Corporate Tax Registration Exemptions in the UAE

            Certain entities in the UAE are exempt from Corporate Tax registration based on specific conditions set by the Federal Tax Authority (FTA). These exemptions apply to:

            • Automatically Exempt Entities: Government entities and government-controlled entities specified in a Cabinet Decision.

            • Entities Exempt with Notification: Extractive and non-extractive natural resource businesses must notify the Ministry of Finance to qualify for exemption.

            • Exempt by Cabinet Decision: Qualifying public benefit entities, pension funds, and investment funds may be exempt if they meet the specified criteria.

            • Exempt with FTA Approval: Certain subsidiaries of exempt entities must apply for exemption and may not be required to register for Corporate Tax.

            Corporate Tax Rates

            The Corporate Tax rates in the UAE are as follows:

            For Resident Taxable Persons:

            • Taxable Income not exceeding AED 375,000 : 0% Corporate Tax rate.

            • Taxable Income exceeding AED 375,000: 9% Corporate Tax rate.

            For Qualifying Free Zone Persons

            • 0% Corporate Tax rate.

            • Taxable Income that does not meet the Qualifying Income definition: 9% Corporate Tax rate.

            Corporate Tax Registration Timeline 

            As per the 2024 regulations, the UAE's Federal Tax Authority (FTA) has established specific timelines for taxable persons to register for corporate tax. Below are the corporate tax registration deadlines for UAE juridical and natural persons for 2025.

            For Juridical Persons

            Resident Persons Started Before March 1, 2024:

            • No specific registration deadlines in 2025, as you were required to register in 2024. If you have not yet registered, you should do so immediately to avoid penalties.

            Resident Persons Started On or After March 1, 2024: 

              • Resident persons incorporated, established, or otherwise recognised in the UAE on or after March 1, 2024, must register for corporate tax within three months of their incorporation, establishment, or recognition.
              • Resident persons incorporated, established, or otherwise recognised in another country must register within three months of the end of their financial year if they are effectively managed and controlled in the UAE.

                Non-Resident Persons

                  • Non-resident persons with permanent establishments in the UAE before March 1, 2024, should have registered in 2024. If not, you must do so immediately to comply with regulations.
                  • Non-resident persons with permanent establishments in the UAE on or after March 1, 2024, must register within six months of their establishment.
                    • Non-resident persons with a nexus in the UAE must register within three months of meeting the criteria to be considered taxable persons.

                      For Natural Persons:

                        • Resident Persons: If their turnover exceeds the specified threshold during the Georgian calendar year 2024, they must register for corporate tax by March 31, 2025.
                        • Non-Resident Persons: If their turnover exceeds the specified threshold during the Georgian calendar year 2024 or subsequent years, they must register for corporate tax within three months of meeting the criteria to be considered a taxable person.

                          Penalty for Late Corporate Tax Registration in the UAE

                          Businesses in the UAE that fail to register for Corporate Tax within the deadline set by the Federal Tax Authority (FTA) will face a penalty of AED 10,000. This fine applies to all taxable entities, including mainland companies, free zone businesses, and eligible individuals.  

                          Requirements for Corporate Tax Registration

                          For Corporate Income Tax registration, businesses must submit the documents to the Federal Tax Authority (FTA) online. Here are the typical documents and information required by the applicant to register for corporate tax:

                          For Individuals (Natural Persons)

                          • Emirates ID / Passport CopyTrade License

                          For Legal Entities (Juridical Persons)

                            • Trade License
                            • Passport & Emirates ID Copy of Authorized Signatory
                            • Memorandum of Association (MoA) or Articles of Association (AoA)

                              Procedure for Corporate Tax Registration in the UAE

                              Follow these steps to complete your corporate tax registration smoothly:

                              • Step 1 - Create an EmaraTax Profile: Register on the EmaraTax portal
                              • Step 2 - Add a New Taxable Person & Review Instructions: Click ‘Register’ under the Corporate Tax section. Review the required documents and video tutorial before proceeding.
                              • Step 3 - Enter Entity Details: Provide details such as entity type, date of incorporation, and upload the certificate of incorporation.
                              • Step 4 - Enter Identification Details: Submit your trade license, business activity details, and branch information. Provide the company’s legal name in English & Arabic.
                              • Step 5 - Fill Out Contact Details: Enter your company address, email, and phone number.
                              • Step 6 - Provide an Authorized Signatory: Assign at least one authorised signatory (more than one can be added).
                              • Step 7 -  Review & Submit Application: Carefully review your information before submitting. Upon submission, you’ll receive an application reference number for tracking.

                              The Corporate Tax registration process can be intricate, and any errors may lead to delays or penalties. Let Filings.ae handle your registration seamlessly—contact us today for expert assistance!

                              Post Corporate Tax Registration Process

                              Once your corporate tax registration application is submitted, the Federal Tax Authority (FTA) typically takes around 20 business days to review it. In some cases, the FTA may reach out for additional information or clarifications

                              Corporate Tax Filing

                              After successfully completing corporate tax registration in the UAE, businesses must file and pay their corporate taxes. Companies have nine months from the end of their financial year to submit their corporate tax return.

                              Simplify the Corporate Tax Registration process with Filings.ae!

                              Ensure a smooth and hassle-free Corporate Tax Registration with Filings.ae. Our expert team simplifies the entire process, from registering your taxable entity on the EmaraTax portal to ensuring full compliance with UAE tax regulations. We handle every detail, so you can focus on growing your business without administrative stress. 

                              Don’t risk penalties or compliance issues—let Filings.ae handle your Corporate Tax Registration today! Get expert guidance and register seamlessly.

                              Frequently
                              asked questions

                              Short, straight answers about corporate tax registration in uae. Can't find what you're looking for? Reach out to our support team.

                              Corporate Tax is a direct tax on business profits introduced under Federal Decree-Law No. 47 of 2022.
                              All taxable persons, including mainland companies, free zone entities, and certain exempt persons, must register with the Federal Tax Authority (FTA).
                              Yes, free zone entities must register. However, they may benefit from a 0% tax rate if they meet the qualifying income criteria.
                              • 0% for taxable income up to AED 375,000
                              • 9% for taxable income exceeding AED 375,000
                              • For Individuals (Natural Persons):
                                • Emirates ID / Passport Copy
                                • Trade License
                              • For Legal Entities (Juridical Persons):
                                • Trade License
                                • Passport & Emirates ID of Authorized Signatory
                                • Memorandum of Association (MoA) or Articles of Association (AoA)
                              The registration deadline varies depending on when the business was established. Businesses that existed before March 1, 2024, should have registered in 2024.
                              Businesses failing to register by the deadline will face an AED 10,000 penalty imposed by the Federal Tax Authority (FTA).
                              Yes, if their annual revenue exceeds AED 1 million, they must register for Corporate Tax.
                              Businesses with annual revenue below AED 3 million can qualify for Small Business Relief but must register first to avail of the exemption.
                              The FTA typically takes around 20 business days to process Corporate Tax registration applications