Corporate tax registration in the UAE

UAE corporate tax applies to juridical persons and to some individuals who run a business, including companies in free zones. Registration is separate from paying tax: you register to receive a Tax Registration Number, and you file a return later, even if you expect to owe nothing.

This guide explains who registers, how to do it on EmaraTax, the deadline and the penalty for missing it. It is general information, not tax advice, and rules change, so confirm your position on the Federal Tax Authority website or with a tax adviser.

Who has to register for corporate tax in the UAE?

UAE-incorporated juridical persons, juridical persons managed and controlled in the UAE, and foreign juridical persons with a UAE permanent establishment must register. Free zone companies register too, including those that may qualify for a 0% rate.

Individuals register if their business revenue exceeds AED 1 million in a calendar year. Salary, personal investment income and real estate investment income are excluded from that test. UAE branches of domestic companies are part of the head office and do not register separately. A business already registered for VAT must still register for corporate tax.

What is the corporate tax registration deadline in the UAE?

A juridical person established on or after 1 March 2024 must apply within three months of its incorporation or establishment date. Companies that existed before 1 March 2024 had deadlines set by the month their licence was first issued, and those deadlines have now passed.

If you are unsure whether you are late, check your incorporation or licence date against these rules and register as soon as possible.

What is the penalty for late corporate tax registration?

Failing to apply for registration on time carries an administrative penalty of AED 10,000. Under the Federal Tax Authority's Late Registration Penalty Waiver Initiative, the penalty is waived if the first tax return is filed within seven months after the end of the first tax period. If it was already paid, it is credited back. Check the current conditions on EmaraTax before relying on this.

What is the UAE corporate tax rate?

The Ministry of Finance sets the rate at 0% on taxable income up to AED 375,000 and 9% above that. Qualifying free zone persons are treated differently: qualifying income is taxed at 0% and other taxable income at 9%, and they do not receive the AED 375,000 band.

• Example: taxable income of AED 6 million is taxed at 0% on the first AED 375,000 and 9% on the rest
• Rates apply to financial years starting on or after 1 June 2023

Does small business relief mean I do not need to register?

No. A resident business with revenue of AED 3 million or less in the current and every previous tax period can elect Small Business Relief for a tax period, which treats it as having no taxable income. It must still register and file a simplified return. The Ministry of Finance extended the relief to tax periods ending on or before 31 December 2029.

Qualifying free zone persons and members of a multinational group with consolidated revenue above AED 3.15 billion cannot use the relief. Once revenue passes AED 3 million, the relief is unavailable for later periods.

How to register for corporate tax on EmaraTax

1. 1

   Create and activate an EmaraTax account

   Federal Tax Authority services are available through UAE Pass. The authorised signatory usually does this.

2. 2

   Open the dashboard and create a Taxable Person profile

   Add the company as a new Taxable Person profile, then select View to open its account.

3. 3

   Choose Register under Corporate Tax

   In the Taxable Person account, open the Action menu under Corporate Tax and select Register.

4. 4

   Complete the form

   Enter the entity details, licence information, owners with more than 25% and the authorised signatories.

5. 5

   Upload the documents

   Files must be PDF, up to 15 MB each. See the list below.

6. 6

   Submit and wait for review

   The Federal Tax Authority estimates about 20 business days to process a complete application.

7. 7

   Note your Tax Registration Number and diarise the return

   A tax return and any tax due are generally filed within nine months of the end of the tax period, so a December year-end means a 30 September deadline.

Documents you typically need

• Certificate of incorporation, memorandum of association or partnership agreement, if available
• Commercial registration certificate or other official licensing document
• Valid trade licence, including branch licences where applicable
• Emirates ID and passport for each owner holding more than 25% and for authorised signatories
• Proof of the signatory's authorisation, such as a power of attorney
• Where applicable, the Decree Law or Cabinet Decision for government entities or qualifying public benefit entities

Things to weigh up

• This is general information, not tax advice. Tax rules and penalties are amended, so check the Federal Tax Authority before you act.
• Registering is free through EmaraTax. If a service provider charges, the fee is for their work, not a government fee.
• Zero tax due does not mean zero filing. A registered company still files a return.
• Keep records such as invoices and financial statements from the first day, so the first return is not rushed.