Corporate Tax registration is one of the first compliance steps for a new UAE business, and one of the easiest to miss. Registration with the Federal Tax Authority (FTA) is free, but registering late carries a fixed administrative penalty of AED 10,000. Knowing your deadline from the start is the simplest way to avoid it.
This guide explains who must register, the deadlines that apply to new companies and individuals, the documents to prepare, and how the registration works on EmaraTax.
Who Must Register for Corporate Tax?
According to the FTA, all juridical persons that are subject to Corporate Tax must register and obtain a Corporate Tax Registration Number. This includes companies on the mainland and in free zones. A free zone licence does not remove the obligation to register, even where the company expects to benefit from a 0% rate on qualifying income.
The main groups that need to register are:
- UAE companies and other legal entities, whether established on the mainland or in a free zone.
- Individuals carrying on a business in the UAE, once their business turnover exceeds AED 1 million in a calendar year. Salary, personal investment income and real estate investment income are not counted towards this figure.
- Foreign companies that are effectively managed and controlled in the UAE.
A UAE branch of a UAE company does not register separately. It is treated as part of its head office.
Corporate Tax Registration Deadlines
The FTA set specific registration timeframes in FTA Decision No. 3 of 2024, which took effect on 1 March 2024. The deadline depends on the type of taxpayer:
- Companies incorporated or established on or after 1 March 2024 (mainland or free zone): within three months of the date of incorporation or establishment.
- Foreign companies effectively managed and controlled in the UAE: within three months of the end of their financial year.
- Individuals whose business turnover exceeds AED 1 million: by 31 March of the following calendar year.
Companies that existed before 1 March 2024 had deadlines during 2024, based on the month their licence was issued. A business that missed its deadline should still register as soon as possible. The penalty does not disappear by delaying further, and the business cannot meet its filing obligations without a registration number.
The Penalty for Late Registration
Cabinet Decision No. 10 of 2024 introduced an administrative penalty of AED 10,000 for failing to register for Corporate Tax within the FTA's timeframes. It applies from 1 March 2024.
Because registration itself costs nothing, this penalty is entirely avoidable. A practical habit is to note the three-month deadline on the day the trade licence is issued and to start preparing documents straight away.
Documents to Prepare Before You Register
The FTA lists the following documents for Corporate Tax registration. Requirements can vary with the legal form of the business:
- Certificate of Incorporation, Memorandum of Association or Partnership Agreement, where available.
- Commercial registration certificate or an equivalent official licensing document.
- Valid trade licence, together with any branch licences.
- Emirates ID and passport copies of owners holding more than 25%, and of the authorised signatories.
- Proof of the authorised signatory's authority.
Documents must be uploaded in PDF format, with a maximum file size of 15 MB per document. Make sure names, licence numbers and ownership details are consistent across all documents, as mismatches are a common cause of delay.
How to Register on EmaraTax
Corporate Tax registration is completed online through the FTA's EmaraTax platform. FTA services are accessed through UAE Pass.
- Sign in to EmaraTax. Create or activate your EmaraTax account and log in with UAE Pass.
- Create a taxable person profile. From the dashboard, create a new taxable person profile for the business.
- Open the Corporate Tax section. Click "View" to open the taxable person account, then select "Register" under Corporate Tax.
- Complete the application. Enter the business, ownership and financial year details, and upload the supporting documents.
- Submit and track. Review the application and submit it. The FTA lists a processing time of 20 business days from receipt of a complete application.
Registration is free of charge. Once approved, the business receives its Corporate Tax Registration Number.
What Comes After Registration
Registration is only the first step. Taxable income up to AED 375,000 is taxed at 0%, and income above that amount at 9%. Each taxable person must file a Corporate Tax return within nine months of the end of its tax period, even when no tax is payable.
Eligible businesses with revenue of AED 3 million or less may elect Small Business Relief, which the Ministry of Finance has extended to tax periods ending on or before 31 December 2029. Electing the relief still requires registration and a return.
For more detail, read our guides on Corporate Tax return filing and Corporate Tax for business owners.
Frequently Asked Questions
Do free zone companies have to register for Corporate Tax?
Yes. Free zone companies must register, even if they expect to qualify for the 0% rate on qualifying income.
What is the Corporate Tax registration deadline for a new company?
A company incorporated or established on or after 1 March 2024 must register within three months of its incorporation or establishment date.
What is the penalty for late Corporate Tax registration?
The penalty is AED 10,000, under Cabinet Decision No. 10 of 2024.
Is there a fee to register for Corporate Tax?
No. Corporate Tax registration with the FTA is free of charge.
Do I need to register if my profit is below AED 375,000?
Yes. The obligation to register depends on whether the business is a taxable person, not on its profit. Profit up to AED 375,000 is taxed at 0%, but the business must still register and file a return.
Note: This article provides general information only and is not tax advice. UAE tax rules, deadlines and penalties can change. Confirm the current requirements with the Federal Tax Authority or a qualified tax professional.