UAE corporate tax began in 2023, and registration is done online with the Federal Tax Authority through EmaraTax. Missing the registration can bring a penalty of at least AED 10,000, so it is worth getting right.
What registration gives you
Registration gives the business a Corporate Tax Registration Number, which you need for every return and every communication with the FTA. Returns cannot be filed without it, and it places companies and individuals above the threshold in the system.
The key rules in brief
- 0% on taxable income up to AED 375,000 and 9% above that.
- A Qualifying Free Zone Person may be taxed at 0% on qualifying income, but free zone companies must still register.
- Individuals with business income above AED 1 million a year must register.
- Non-residents with a permanent establishment must register.
Who must register
- Resident companies, mainland or free zone, even with zero profit.
- Non-residents with a branch, factory or fixed place of business in the UAE.
- Freelancers and individuals earning more than AED 1 million a year from business activity.
Deadlines
The FTA published staggered deadlines. Check the date that applies to you on the FTA website, because it depends on when and how you were licensed.
- Individuals: 31 March of the year after the calendar year in which turnover exceeded AED 1 million.
- Companies incorporated before 1 March 2024: staggered deadlines based on the month the licence was issued. If you missed yours, register immediately.
- Companies incorporated on or after 1 March 2024: within three months of incorporation.
- Non-residents: as soon as a permanent presence is established.
Documents you will need
- Trade licence, the authorised signatory's passport and the owner's or manager's Emirates ID
- Memorandum of association, share certificates and partnership agreements where relevant
- Company bank IBAN, financial year start and end dates and contact details
- Details that match across all of them
Registering on EmaraTax
1. Create or log in to your EmaraTax account. A VAT account can be reused. 2. Complete the taxable person profile. 3. Enter the business and financial year details. 4. Upload the documents and submit. 5. Receive your registration number when approved, typically within a few working days.
After registration
Keep accounting records, invoices and a chart of accounts. Keep your beneficial owner information current. Give your authorised adviser access to the EmaraTax account.
Filing and payment
The annual return and the tax are both due nine months after the end of the financial year. A year ending 31 December 2025 is therefore due by 30 September 2026.
Free zone companies
A Qualifying Free Zone Person may get 0% on qualifying income if it has real UAE substance, earns qualifying income and follows the transfer pricing rules. A company that fails these conditions is taxed at 9%.
Small business relief and exemptions
Businesses with revenue below AED 3 million may claim relief for tax periods ending on or before 31 December 2029, but they must still file. Exempt entities include government bodies, certain extractive businesses and approved charities.
Penalties
- Missing the registration deadline: at least AED 10,000.
- Late returns and late payment carry further penalties.
Always check the FTA website for current deadlines and any waiver initiatives before relying on them. See our corporate tax services and our page on UAE tax deadlines and penalties.
Key takeaways
- Resident companies must register even with no profit.
- The corporate tax return and payment are due nine months after the year-end.
- Missing registration costs at least AED 10,000.
Frequently asked questions
Do free zone companies need to register?
Yes, even if they expect 0% on qualifying income.
When is the return due?
Nine months after the financial year ends, with the payment due on the same date.
What is the penalty for late registration?
At least AED 10,000.
Talk to a chartered accountant
Questions about your own situation? Reach us directly and we will reply with clear next steps.
This article is general information and not advice for your specific circumstances. Rules and thresholds change, so confirm the current position before you act.
