# Corporate Tax Registration

Country: United Arab Emirates
When: Per FTA-announced deadlines based on license issuance month.

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://tax.gov.ae/en/services/tax.registration.aspx