UAE Corporate Tax Registration Guide

This guide summarises the Federal Tax Authority's (FTA) published rules on Corporate Tax registration. Taskmoro is not affiliated with the FTA. Rules and deadlines change, so check the FTA registration page or a registered tax agent before you act.

The UAE charges Corporate Tax on business profits for financial years starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0%, and income above that at 9%. Qualifying Free Zone Persons can pay 0% on qualifying income, but they still have to register and file. Registration is free and is done on EmaraTax.

• Companies and other juridical persons that are subject to Corporate Tax, including free zone companies. This applies even if the business makes a loss or expects to pay no tax.
• Individuals doing business (sole establishments, freelancers) whose business turnover is more than AED 1 million in a calendar year. Salary, personal investment income and personal real estate income don't count towards that figure.
• Foreign companies with a permanent establishment or another taxable connection (nexus) in the UAE.

FTA Decision No. 3 of 2024 sets the timeframes. The main ones for businesses set up today are:

Companies that already existed on 1 March 2024 had deadlines during 2024, set by the month their licence was issued. If such a company still isn't registered, it is already late and should register now.

The FTA asks for these as PDFs (up to 15 MB each):

• Trade licence, plus any branch licences.
• Certificate of incorporation, memorandum of association or partnership agreement, if you have one.
• Emirates ID and passport of each owner holding more than 25%, and of the authorised signatory.
• Proof that the signatory is authorised, such as a power of attorney.

A UAE Pass login is needed to use EmaraTax.

1. Log in to EmaraTax with UAE Pass and create or select the taxable person profile.
2. Choose Corporate Tax, then Register.
3. Enter the entity, licence, owner and contact details, and upload the documents.
4. Submit the application. The FTA says filling it in takes about 25 minutes.
5. The FTA processes complete applications within 20 business days. Once approved you receive a Corporate Tax registration number.

Registering late carries an administrative penalty of AED 10,000.

The FTA runs a waiver: the penalty is cancelled, or refunded if already paid, when the business files its first Corporate Tax return (or annual declaration, for exempt persons) within 7 months of the end of its first tax period. That is two months earlier than the normal deadline. Conditions apply, so confirm your eligibility on EmaraTax.

• File a Corporate Tax return and pay any tax within 9 months of the end of each tax period. For a year ending 31 December 2025, that is 30 September 2026.
• Keep your accounting records and supporting documents for at least 7 years.
• Update the FTA if your licence, owners, address or financial year change.

If your revenue is AED 3 million or less, you may be able to elect Small Business Relief in your return. Corporate Tax registration is separate from VAT registration.

Last reviewed: 19 October 2026.

• FTA: Corporate Tax registration service
• FTA: Decision No. 3 of 2024 on registration timeframes
• FTA guide: Registration of Juridical Persons
• FTA guide: Registration of Natural Persons
• FTA guide: Corporate Tax Returns