Corporate Tax Registration: How to Get Started in the UAE?

Table of Contents

Are you running a business in the UAE and unsure whether corporate tax registration applies to you? With the introduction of the UAE’s corporate tax law in 2023, registration with the Federal Tax Authority (FTA) has become a legal obligation for all taxable persons, regardless of business size or profit.

Whether you’re a freelancer, a start-up, or a multinational entity, understanding the registration process is now essential for remaining compliant and avoiding hefty penalties.

This guide walks you through everything you need to know about corporate tax registration in the UAE from who needs to register and what documents are required, to how and when to file. If you’re ready to stay on the right side of the law and keep your business future-ready, here’s where to start.

What Is Corporate Tax Registration in the UAE?

Corporate tax registration in the UAE refers to the process through which businesses declare their taxable status and officially register with the Federal Tax Authority (FTA) to comply with the nation’s newly implemented tax regime.

This process results in the issuance of a Tax Registration Number (TRN), which is essential for corporate tax filings and related communications with the FTA.

Corporate tax in the UAE was introduced under Federal Decree-Law No. 47 of 2022 and came into effect for businesses whose financial year began on or after 1st June 2023.

The legislation was enacted to align the UAE with global tax standards, particularly those outlined by the Organization for Economic Co-operation and Development (OECD). This move enhances the UAE’s reputation as a transparent and business-friendly jurisdiction while diversifying the national revenue streams.

The standard corporate tax rate is 9%, applicable to taxable income exceeding AED 375,000. Income below this threshold is subject to a 0% tax rate. Despite the exemption, all qualifying businesses are still required to register.

Who Needs to Register for Corporate Tax in the UAE?

Corporate tax registration is mandatory for all entities classified as taxable persons under the law. This includes both residents and certain non-residents conducting business in the UAE.

The obligation to register applies regardless of whether an entity qualifies for tax exemption or falls below the taxable income threshold.

1. Natural Persons (Individuals)

Individuals are required to register if:

They are engaged in a business activity under a trade license.
Their annual revenue exceeds AED 1 million. This includes sole proprietors and freelancers operating under a commercial license. Even if the business is registered in the individual’s name, corporate tax registration is mandatory once the revenue threshold is met.

2. Legal Persons (Corporate Entities)

The following types of entities must register:

Mainland companies operating within the UAE.
Free Zone companies, regardless of whether they qualify for a 0% tax rate under the Qualifying Free Zone Person (QFZP) status.
Foreign companies are effectively managed and controlled from within the UAE.
Branches of foreign companies (though these are not considered separate legal entities for tax purposes).

3. Qualifying Public Benefit Entities (QPBE)

These entities are generally exempt from paying corporate tax, but they are still obligated to register. QPBEs include:

Charitable organisations
Cultural and educational institutions
Religious organisations
Entities operating for scientific or artistic purposes

4. Government Entities and Exempt Persons

Even organisations that are exempt by law may receive notifications from the FTA instructing them to register. Registration ensures that exemptions are appropriately recorded and managed.

Why Is Corporate Tax Registration Mandatory in the UAE?

There are several reasons why corporate tax registration has become a fundamental requirement for businesses in the UAE:

Legal Obligation: All taxable persons are required by law to register. Failure to do so can lead to a financial penalty of AED 10,000 imposed by the FTA.
Compliance with OECD Standards: The corporate tax framework aligns the UAE with international best practices, particularly those of the OECD. This enhances the country’s global standing and promotes fair tax governance.
Access to Government Services: A registered business can benefit from various tax services offered through the FTA, such as filing returns, seeking refunds, and managing compliance through the EmaraTax platform.
Business Reputation: Compliance with tax regulations reflects the integrity and legitimacy of a business, which in turn fosters investor and stakeholder confidence.

Ultimately, corporate tax registration is not just about fulfilling a legal requirement—it’s about positioning your business for sustainable growth in a regulated and transparent economic environment.

By registering with the FTA, you ensure operational legitimacy, avoid costly penalties, and gain access to essential tax-related services.

In today’s evolving business landscape, timely and accurate corporate tax registration is a critical step toward long-term compliance and credibility in the UAE.

When Should You Complete Your Corporate Tax Registration?

The timeline for corporate tax registration depends on the financial year adopted by the business. The FTA requires all taxable persons to register within nine months after the end of their financial year.

Filing Deadlines Based on Financial Year:

Start of Financial Year	End of Financial Year	Filing and Payment Due Date
1 July 2023	30 June 2024	31 March 2025
1 January 2024	31 December 2024	30 September 2025
1 April 2024	31 March 2025	31 December 2025

Timely registration is essential. Businesses that delay registration risk penalties and disruption to business operations.

Where Do You Register for UAE Corporate Tax?

Businesses are required to register through the EmaraTax Portal, the official digital platform for all tax-related matters administered by the FTA. The portal is accessible through the FTA’s official website and is integrated with UAE Pass for secure login and verification.

Registration can be completed either by business owners themselves or by engaging a tax consultancy firm for professional support.

How Do You Register for Corporate Tax in UAE?

The registration process is straightforward and typically takes around 30 minutes to complete, provided all required documents are ready.

Step-by-Step Corporate Tax Registration Process:

1. Create an EmaraTax Profile

Access the portal at https://eservices.tax.gov.ae.
Log in using UAE Pass or register for a new account.

2. Add a New Taxable Person

Navigate to the “Corporate Tax” section.
Click on “Register” and review the on-screen instructions.

3. Provide Entity Information

Choose the entity type (natural or legal person).
Enter the date of incorporation and trade license details.
Upload the certificate of incorporation.

4. Enter Identification Details

Provide the legal name of the company in both English and Arabic.
Detail business activities, license numbers, and branch operations.

5. Enter Contact Information

Provide the business’s physical address, phone number, and email.

6. Add Authorized Signatory

Submit the Emirates ID or passport of the authorized person.
Upload a Power of Attorney if required.

7. Review and Submit

Verify all entries for accuracy.
Agree to the declaration and submit the application.
A reference number will be issued upon successful submission.

What Documents Are Required for Corporate Tax Registration?

The documentation varies depending on whether the applicant is an individual or a corporate entity.

1. Natural Persons (Individuals)

Valid trade license
Emirates ID or passport copy

2. Legal Persons (Entities)

Trade license
Emirates ID or passport of the authorized signatory
Memorandum of Association (MoA) or Articles of Association (AoA)
Power of Attorney, if applicable

The FTA supports digital document uploads in PDF or Word format, with a maximum size of 5MB per file. Scanned copies must be legible, and digital records must be securely backed up.

How Much Does Corporate Tax Registration Cost in the UAE?

Corporate tax registration through the EmaraTax portal is completely free of charge. However, businesses that require expert guidance may incur additional costs by hiring professional service providers, with fees ranging from AED 500 to AED 2000 depending on the firm and service scope.

What Happens After You Register for Corporate Tax?

Once the application is submitted, the FTA typically takes up to 20 business days to review and process it. Upon successful review, the business receives its Tax Registration Number (TRN). In some cases, the FTA may request further information, which can delay the process.

Following registration, businesses must fulfill the following obligations:

Submit annual corporate tax returns.
Pay any corporate tax due within the stipulated deadline.
Maintain accurate and comprehensive financial records for audit purposes.

How Can You Stay Compliant After Corporate Tax Registration?

Compliance extends well beyond the initial registration process. Businesses must uphold a series of obligations to remain compliant with UAE corporate tax laws.

Ongoing Corporate Tax Responsibilities:

File corporate tax returns within nine months after the end of the financial year.
Preserve all financial records related to income, expenses, and taxation for a period of seven years.
Update registration details when changes occur (e.g., new business activities, change in ownership).

Key Financial Records to Maintain:

Record Type	Details
Income Statements	Revenue and expenses analysis
Balance Sheets	Company’s financial position
General Ledgers	Comprehensive record of transactions
Tax Invoices	Documentation of taxable activities
Bank Statements	Record of cash flow and transactions
Expense Receipts	Supporting documents for deductions
Employee Payroll	Salary, tax, and benefits records
Exemption Certificates	For qualifying exempt entities
Business Activity Logs	Details on the nature and scope of business operations

What Are the Common Mistakes to Avoid During Registration?

Many businesses face delays or penalties due to avoidable errors. Some of the most common mistakes include:

Late Registration: Missing the deadline can result in a AED 10,000 fine.
Incomplete Applications: Omitting required fields or documents leads to rejections or delays.
Incorrect Details: Mistakes in names, license numbers, or business activities affect application accuracy.
Neglecting Branch Registration: While branches are not registered separately, their details must be included.
Failure to Maintain Records: Poor documentation can result in penalties or failed audits.

What If Your Business Ceases Operations?

If a business decides to terminate its operations, it must undergo a formal deregistration process, which involves:

Filing the Final Tax Return: Settle any outstanding corporate tax dues.
Submitting a Deregistration Application: Done via the EmaraTax portal.

Failing to deregister can result in ongoing obligations and potential fines, even after the business has ceased operations.

Conclusion

Corporate tax registration is not just a compliance requirement—it’s a strategic necessity in the evolving regulatory framework of the UAE. From freelancers to multinational corporations, all businesses must ensure timely registration and full compliance to avoid penalties and maintain operational integrity.

By registering through the EmaraTax portal, maintaining accurate financial records, and adhering to filing deadlines, businesses can confidently navigate the new tax era in the UAE. Start your registration process today to ensure your business remains secure, legitimate, and future-ready.