In short: every company in the UAE, including free zone companies, must register for corporate tax with the Federal Tax Authority through EmaraTax, even if no tax is due. Registration is free. New companies must apply within three months of incorporation, and late registration carries an AED 10,000 penalty.
Every business in the UAE needs to register for corporate tax. Not just the ones expecting to pay it: every company, including those whose profits fall below the taxable threshold and those in free zones. Registration is separate from filing, and missing the deadline carries a penalty. Here is exactly how the process works and what you need to have ready.
Who has to register
Corporate tax registration applies to all taxable persons in the UAE. That includes mainland companies, free zone companies and other juridical persons. The point that catches businesses out: a company must register even if its taxable income is below the AED 375,000 threshold where the 9% rate begins. Registration and liability are two different things. Being below the threshold means you pay 0%; it does not mean you skip registering.
- Companies (juridical persons): must register, including free zone companies and companies with no tax to pay.
- Individuals running a business (natural persons): must register once their business turnover exceeds AED 1 million in a calendar year.
- UAE branches of a UAE company: do not register separately. The branch is covered by the head office registration.
Corporate tax registration deadlines
- Companies incorporated on or after 1 March 2024: within three months of the date of incorporation, establishment or recognition.
- Resident individuals with business turnover over AED 1 million: by 31 March of the year after the year in which turnover passed AED 1 million.
- Companies that existed before 1 March 2024: had registration deadlines during 2024, set by the month their licence was issued. If yours was missed, register now, because the penalty applies either way and the position only gets harder to fix.
The administrative penalty for registering late is AED 10,000.
What you need before you start
Have these ready. Having them to hand makes the process considerably faster:
- Valid trade licence, including branch licences where you have them
- Certificate of incorporation, Memorandum of Association or partnership agreement
- Commercial registration certificate, where you have one
- Emirates ID and passport for every owner holding more than 25%, and for the authorised signatory
- Proof of authorisation for whoever is submitting (for example, a power of attorney)
- Contact details, including a valid email and UAE phone number
- Your financial year end date
Documents are uploaded as PDFs, with a maximum of 15 MB per file.
How to register for corporate tax in the UAE, step by step
- Create or access your EmaraTax account. Registration is done through the Federal Tax Authority’s EmaraTax portal. If you are already VAT registered, you will use the same account.
- Select corporate tax registration. Within your taxable person profile, start a new corporate tax registration application.
- Enter your entity details. Legal name, trade licence details, business activity and legal structure, all matching your official documents exactly.
- Enter ownership and management details. Owners, shareholders and the authorised signatory, with supporting identification.
- Confirm your financial year. This determines your filing deadline, so it matters that it is correct.
- Upload the supporting documents. Clear, legible PDF copies.
- Review and submit. Check every field against your documents before submitting. Corrections after the fact take time.
- Receive your Corporate Tax Registration Number. Once approved, the FTA issues your registration number, which you will need for filing.
How long it takes and what it costs
Registration through EmaraTax is free of charge. Submitting the application takes well under an hour if your documents are ready, and the FTA estimates 20 business days to process a complete application. Applications with missing or mismatched details take longer, because the FTA returns them for correction.
The mistakes that cause delays
- Details that do not match the trade licence. The legal name, licence number and activity must match exactly. Any discrepancy causes a rejection.
- Unclear document uploads. Blurred or partial scans get rejected and you start the wait again.
- Wrong financial year end. This sets your filing deadline, so an error here creates a compliance problem later.
- Assuming you do not need to register. The most expensive mistake. Below-threshold companies and free zone companies still register.
- Leaving it late. New companies have three months from incorporation, and late registration carries an AED 10,000 penalty.
After registration: what comes next
Registration is the start, not the end. Once registered, you must file a corporate tax return and pay any tax due within nine months of the end of your tax period, and keep accounting records that support what you file. That means your bookkeeping through the year determines how straightforward filing is. Businesses that keep clean, current records find filing simple. Those that do not spend the weeks before the deadline reconstructing a year of transactions. Our guide to corporate tax deadlines and penalties covers the filing side in more detail, and our step-by-step guide shows how to file your corporate tax return on EmaraTax.
Corporate tax registration: frequently asked questions
Is corporate tax registration mandatory in the UAE?
Yes for companies. Every juridical person, including free zone companies, must register with the Federal Tax Authority (FTA), even if no tax will be due. A natural person carrying on a business has to register only once their business turnover exceeds AED 1 million in a calendar year.
What is the corporate tax registration deadline?
A company incorporated in the UAE on or after 1 March 2024 must apply within three months of the date of incorporation. A resident natural person whose business turnover exceeds AED 1 million in a year must register by 31 March of the following year.
What is the penalty for late corporate tax registration?
The administrative penalty for not submitting the registration application on time is AED 10,000.
How much does corporate tax registration cost?
Registering with the FTA through EmaraTax is free of charge. You pay only if you use an adviser to prepare and submit the application for you.
How long does corporate tax registration take?
The FTA estimates 20 business days to process a complete application. Incomplete or inconsistent applications take longer, because the FTA sends them back for correction.
Does a branch need its own corporate tax registration?
No. A UAE branch of a UAE company is not a separate legal entity, so it is covered by the head office registration and does not register separately.
Getting it done properly
Corporate tax registration is a form, but the details behind it (your financial year, your structure, your free zone status) carry consequences that last well beyond submission. Getting it right the first time avoids rejections, penalties and problems at filing.
Alif’s tax team is led by an FTA-registered Tax Agent. We handle corporate tax registration, filing and ongoing compliance for businesses across the UAE. If you need help registering or want your position reviewed, speak to our corporate tax consultants in Dubai. Book a free consultation today.