Registration means telling the Federal Tax Authority that your business earns income and will be subject to corporate tax. It becomes mandatory as soon as you meet the criteria, and the deadline depends on the type of business and when it was licensed.
Who registers
UAE companies, branches of foreign companies, freelancers and sole proprietors with business income above AED 1 million a year, and non-resident companies with UAE income or a permanent establishment. Registered businesses receive a tax registration number, used on the annual return. The standard rate is 9% on taxable income above AED 375,000.
Registration deadlines by business type
| Business | Deadline |
|---|---|
| Company licensed before 1 March 2024 | A staggered date set by the month the licence was issued. If you missed it, register now |
| Company incorporated on or after 1 March 2024 | Within three months of incorporation |
| Freelancer or individual | Within the period set once turnover passes AED 1 million, with a date of 31 March in the following year for individuals |
| Non-resident | Once a permanent establishment or UAE income source exists |
Check the exact date that applies to you on the FTA website, because the published schedule depends on your licence date.
Filing deadline
Registration gets you the number. The annual return reports income, expenses and profit. Returns are due nine months after the end of the financial year, and the tax is due on the same date. For a year ending 31 December 2025, that is 30 September 2026.
Penalties
- Late registration: AED 10,000.
- Late returns: further penalties.
- Possible audits or restrictions on business activity.
- Damage to credibility with banks and partners.
How to prepare
- Gather your trade licence, the owners' passports and Emirates IDs, the incorporation document and the financial statements.
- Keep your accounting records current, using accounting software or a bookkeeper.
- Consult a tax adviser for complex cases.
Tips to stay compliant
- Put registration and filing dates on the company calendar.
- Set digital reminders.
- Check FTA updates regularly, since rules change.
- Train the staff who handle the accounts on the deadlines.
FAQs
- Is the deadline the same for all businesses? No. It depends on the incorporation date and business type.
- Do freelancers need to register? Yes, if annual business income exceeds AED 1 million.
- How can I check my registration? Log in to the FTA portal and check online.
See our corporate tax services and the UAE tax deadlines page.
Key takeaways
- Registration deadlines depend on your licence date and business type.
- The return and the tax are due nine months after the financial year ends.
- Missing registration costs at least AED 10,000.
Frequently asked questions
What if I miss the registration deadline?
A penalty of AED 10,000 can apply, plus penalties for late filing.
When is the filing deadline?
Nine months after the financial year end.
How can I check whether I am registered?
Log in to the FTA portal.
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.
