Corporate Tax Registration
All UAE companies must register for Corporate Tax with the FTA, regardless of whether they expect to pay tax. Registration deadlines depend on the date of incorporation and license issuance, generally within months of effective dates announced by the FTA. A late registration carries an AED 10,000 penalty under Cabinet Decision 75 of 2023 as amended. The Federal Tax Authority announced in 2025 that it would waive the penalty for taxpayers who file their first return within seven months of the end of their first tax period, so check the current FTA notice before assuming it still applies. Registration timelines are set by FTA Decision No. 3 of 2024. A natural person must register once turnover from business activities passes AED 1 million.
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Who this applies to
- All UAE companies (mainland and free zone)
- Branches of foreign entities
- Natural persons engaged in business above the threshold
What to file
CT registration application via EmaraTax with company details, license, beneficial ownership, financial year, and contact information. A resident person that has applied for the Small Business Relief or the free zone regime still registers first, because the elections are made in the return.
How to file
Online at EmaraTax. Free.
Payment due
No payment: registration only.
Penalties for missing this deadline
AED 10,000 administrative fine for late registration. Penalties for failing to deregister or to notify the FTA of changes in registered details also exist, so keep the EmaraTax profile up to date.
Filing checklist
- Gather trade license, MOA, and beneficial owner details
- Choose financial year end (calendar year is default)
- Submit application via EmaraTax
- Receive Corporate Tax Registration Number (TRN)
- Note CT return deadline (9 months after FY end)
- Add the registered authorised signatory to EmaraTax so that returns can be filed on time
Documents you'll need
- Valid trade licence and licence history
- Memorandum or articles of association
- Passport and Emirates ID copies of owners and managers
- Authorised signatory details and a letter of authority
- Contact details and the financial year end
Common mistakes to avoid
- Assuming Free Zone status means no registration (it does NOT)
- Missing the announced registration deadline for your license issuance month
- Picking a financial year that doesn't suit business cash flow
Never miss a United Arab Emirates deadline
AccountsOS tracks every Federal Tax Authority (FTA) and Department of Economic Development (DED) / Free Zone Authority deadline and reminds you weeks ahead.
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