If you are looking for a "business tax ID" or "Corporate Tax ID" in the UAE, what you need is a Tax Registration Number (TRN). It is the number the Federal Tax Authority (FTA) gives a business when it registers for a tax. You use it on tax returns, on tax invoices, and when banks, customers or foreign authorities ask for your tax number.
This guide explains what the TRN is, when your business needs one, and how to get it.
What Is a Business Tax ID in the UAE?
The UAE does not issue a separate general "business tax ID" when you get a trade licence. A business gets its tax number from the FTA when it registers for a specific tax:
- Corporate Tax: registering gives the business a Corporate Tax Registration Number.
- VAT: registering gives the business a VAT Tax Registration Number, which appears on its VAT certificate and tax invoices.
Your registration numbers and certificates are shown in your EmaraTax account. The FTA's public "TRN/TIN verification" tool lets others check that a registration number is genuine.
Who Needs a Corporate Tax Registration Number?
According to the FTA, all juridical persons subject to Corporate Tax must register and obtain a Corporate Tax Registration Number. This includes:
- UAE companies on the mainland and in free zones, even if they expect to pay 0%.
- Individuals doing business in the UAE whose business turnover is more than AED 1 million in a calendar year.
- Foreign companies effectively managed and controlled in the UAE.
New companies generally have three months from incorporation to register. Registering late carries an AED 10,000 penalty.
Who Needs a VAT Tax Registration Number?
A business must register for VAT if its taxable supplies and imports exceed AED 375,000 in the past 12 months, or are expected to in the next 30 days. It can register voluntarily above AED 187,500. Once registered, its TRN must appear on its tax invoices.
How to Get Your Business Tax ID
- Sign in to EmaraTax with UAE Pass and create a taxable person profile for your business.
- Choose the tax. Select "Register" under Corporate Tax, VAT, or both.
- Upload documents. Usually your trade licence, incorporation documents, and the Emirates ID and passport of owners and authorised signatories, as PDFs up to 15 MB each.
- Submit and wait. The FTA lists 20 business days to process a complete application. Registration is free.
- Download your certificate. Once approved, your registration number and certificate are available in EmaraTax.
The FTA also lists Government Service Centres (Tas'heel centres) where staff can help you submit a Corporate Tax registration.
Where You Will Use Your Tax ID
- Filing Corporate Tax and VAT returns.
- Issuing tax invoices (VAT TRN).
- Opening or updating business bank accounts.
- Applying for a Tax Residency Certificate.
- Giving customers and suppliers your tax details, who may check it with the FTA's verification tool. See how TRN verification works.
Frequently Asked Questions
What is a business tax ID in the UAE?
It is the Tax Registration Number (TRN) issued by the FTA when a business registers for Corporate Tax or VAT.
How do I get a Corporate Tax ID in the UAE?
Register for Corporate Tax on EmaraTax. Once the FTA approves your application, you receive a Corporate Tax Registration Number.
Is there a fee to get a tax registration number?
No. Corporate Tax and VAT registration with the FTA are free.
Does my trade licence number count as a tax ID?
No. Your trade licence is issued by your licensing authority. Your tax ID is a separate number issued by the FTA when you register for tax.
For deadlines and penalties, read our Corporate Tax registration guide.
Note: This article provides general information only and is not tax advice. Confirm the current requirements with the Federal Tax Authority or a qualified tax professional.