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 Corporate Tax Registration in the UAE: Who Needs It and How to Apply

  With the introduction of the UAE Corporate Tax in June 2023, all businesses operating in the country must understand their tax obligations and ensure timely registration with the Federal Tax Authority (FTA). Failure to register can lead to significant penalties, so it’s essential to know who is required to register, the process involved, and the applicable deadlines.

Who Needs to Register for Corporate Tax?

Under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, corporate tax applies to:

  1. UAE Resident Companies
    • Mainland companies
    • Free zone entities (subject to specific qualifying conditions for 0% rate)
    • Businesses conducting activities in the UAE
  2. Foreign Companies
    • If they have a Permanent Establishment (PE) in the UAE or generate UAE-sourced income.
  3. Individuals
    • Only if they conduct a business activity in the UAE and meet the criteria set by the Ministry of Finance.

Corporate Tax Rates

  • 0%: Taxable income up to AED 375,000 (to support small businesses and startups).
  • 9%: Taxable income above AED 375,000.
  • Different rates: May apply to large multinational enterprises under OECD Pillar Two rules.

How to Apply for Corporate Tax Registration

The corporate tax registration process is carried out online via the FTA portal.

Step 1 – Create an FTA Account

  • Access the EmaraTax platform and sign up with your company details.

Step 2 – Prepare Required Documents

  • Trade license copy
  • Passport and Emirates ID copies of shareholders/partners
  • Memorandum of Association (MoA) or equivalent
  • Financial statements (if available)

Step 3 – Submit the Application

  • Fill out the online registration form with business activity details and contact information.

Step 4 – Receive Corporate Tax Registration Number (TRN)

  • Once approved, the FTA will issue your unique TRN for corporate tax purposes.

Corporate Tax Filing Deadlines

  • The corporate tax period generally follows your financial year.
  • You must file the corporate tax return within 9 months from the end of your financial year.
  • Payment of any due tax should be made by the same deadline.

Penalties for Late Registration

As of 2024, the FTA imposes an AED 10,000 fine for failing to register within the required timeframe, plus additional penalties for late filing or payment.

Expert Guidance with Caspian Accounting and Bookkeeping

Corporate tax registration is now a fundamental compliance requirement for all UAE businesses. Caspian Accounting and Bookkeeping offers complete support — from assessing your corporate tax obligations to managing registration, filing, and ongoing compliance — ensuring your business stays penalty-free and efficient.

Need help with corporate tax registration? Contact Caspian Accounting and Bookkeeping today for tailored advice and professional assistance.
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