Key takeaways
- A UAE company or free zone company incorporated on or after 1 March 2024 must apply for corporate tax registration within 3 months of its incorporation, establishment or recognition (FTA Decision No. 3 of 2024).
- Every resident juridical person subject to UAE corporate tax must register with the Federal Tax Authority (FTA), including free zone companies, even where the company expects to owe no tax.
- An individual running a business in the UAE must register for corporate tax only if business turnover exceeds AED 1 million in a calendar year, and the deadline is 31 March of the following year.
- Missing a corporate tax registration deadline carries an administrative penalty of AED 10,000, in force since 1 March 2024 (checked October 2026).
- The FTA waives the late registration penalty if the company files its first corporate tax return within 7 months of the end of its first tax period, instead of the usual 9 months.
- Registration is free and done through EmaraTax; the FTA states it takes about 20 business days to process a completed application.
Who has to register for corporate tax in the UAE?
Every resident juridical person subject to corporate tax must register with the FTA and obtain a Corporate Tax Registration Number, and individuals must register once their business turnover passes AED 1 million in a calendar year. The rule comes from Federal Decree-Law No. 47 of 2022, and the FTA's registration page (checked October 2026) sets out the categories below.
| Who | Registration required? | Trigger |
|---|---|---|
| Resident juridical persons (mainland and free zone companies) | Yes | Incorporation, establishment or recognition in the UAE |
| Foreign companies effectively managed and controlled in the UAE | Yes | End of their financial year |
| Non-resident persons with a UAE permanent establishment or nexus | Yes | Existence of the permanent establishment or nexus |
| Natural persons (sole establishments, individual partners) | Only above the turnover threshold | Turnover over AED 1 million in a calendar year |
| Certain exempt persons | Where the FTA asks them to | FTA request |
Salary, personal investment income and real estate investment income do not count towards the AED 1 million figure, according to the FTA. A UAE branch of a domestic company is an extension of its head office, so it doesn't register separately.
What is the deadline to register for corporate tax?
For a company incorporated on or after 1 March 2024, the deadline is 3 months from the date of incorporation, establishment or recognition. FTA Decision No. 3 of 2024 took effect on 1 March 2024 and sets different clocks for each type of person (checked October 2026).
| Type of person | Registration deadline |
|---|---|
| Resident company incorporated on or after 1 March 2024 (including free zone) | Within 3 months of incorporation, establishment or recognition |
| Foreign-incorporated company effectively managed and controlled in the UAE | Within 3 months of the end of its financial year |
| Resident company that existed before 1 March 2024 | Staggered by licence issue month; all dates fell between 31 May 2024 and 31 December 2024 |
| Resident natural person above AED 1 million turnover | 31 March of the following calendar year |
| Non-resident with a permanent establishment from 1 March 2024 | Within 6 months of the permanent establishment arising |
| Non-resident with a nexus from 1 March 2024 | Within 3 months of establishing the nexus |
Companies that existed before 1 March 2024 had deadlines running from 31 May 2024 (licences issued in January or February) to 31 December 2024 (licences issued in December), so those have all passed. If your older company still isn't registered, register now: the penalty below already applies, though the waiver may still help.
Do free zone companies and zero-tax companies still need to register?
Yes: free zone companies are resident juridical persons, so the 3 month registration deadline applies to them in the same way as it does to mainland companies. The FTA registration infographic lists "resident juridical persons (including free zone persons)" as one group.
A company that expects no taxable profit, or that qualifies for a 0% rate as a Qualifying Free Zone Person, still has to register; registration is the first step, and the tax outcome comes later when the return is filed. A company that is exempt from corporate tax isn't automatically excused either, because the FTA's penalty waiver page refers to exempt persons filing an annual declaration after registering.
What is the penalty for registering late, and can it be waived?
Registering after the deadline attracts a flat AED 10,000 administrative penalty, introduced by Cabinet Decision No. 10 of 2024 (amending Cabinet Decision No. 75 of 2023) and effective from 1 March 2024. The Ministry of Finance announced it on 27 February 2024.
AED 10,000: administrative penalty for missing the corporate tax registration deadline. Source: Cabinet Decision No. 10 of 2024, announced by the Ministry of Finance on 27 February 2024, checked 26 October 2026.
The FTA announced a waiver on 7 May 2025. The table sets out how it applies in each situation, based on the FTA's waiver of penalties page (checked October 2026).
| Your situation | What happens |
|---|---|
| Registered late, penalty unpaid, first return filed within 7 months of the end of the first tax period | Penalty waived |
| Registered late, penalty paid, first return filed within 7 months | Amount paid is credited back to your FTA account |
| Not yet registered | Register, then file the first return within 7 months; any penalty is waived |
| First return filed after the 7 months (but within the standard 9 months) | The waiver conditions aren't met; check your position with an adviser |
Say a company's first tax period ends on 31 March 2027. Seven months takes you to 31 October 2027, while the standard nine-month filing deadline is 31 December 2027. Filing in November or December would meet the filing deadline but miss the waiver. That's a hypothetical example, and the FTA states the seven-month window applies to the first tax period only.
How do you register for corporate tax on EmaraTax?
You register through the FTA's EmaraTax portal; it's free, and the FTA says the application takes about 25 minutes to submit. Have these documents ready as PDFs (maximum 15 MB each): the certificate of incorporation or memorandum of association, a valid trade licence (including branch licences), the Emirates ID and passport of every owner with more than 25% and of authorised signatories, and proof of the signatory's authority.
- Create and activate an EmaraTax account at tax.gov.ae; FTA services require a UAE Pass.
- Open your dashboard and select "Create New Taxable Person Profile" for the company.
- Click "View" to open the Taxable Person Account.
- Under Corporate Tax, open the three-dot "Action" menu and click "Register".
- Complete the application form, attach the documents and submit.
- Wait for the FTA's review; it states processing takes about 20 business days for a complete application.
If you'd rather not track these dates by hand, the free UAE compliance calendar lists them for your company: a free calendar of your company's UAE tax and compliance deadlines, personalised from a few questions, as a PDF and calendar file.
What most guides don't tell you
- The clock runs from incorporation, not from your first sale. Decision No. 3 of 2024 counts 3 months from incorporation, establishment or recognition. A company that incorporates in November and starts trading in February has already used its window before it invoices anyone.
- The penalty waiver is really a filing deadline. Because the waiver depends on your first return arriving within 7 months of the end of the first tax period, you can't treat the standard 9 months as your target if you registered late. Registering is also the step that comes first, since the return is filed through your registered EmaraTax account.
- Foreign companies managed from the UAE run on a different clock. Their 3 months start at the end of the financial year, not at incorporation, so a group with a foreign parent can miss the registration deadline by applying the wrong start date.
Which deadlines apply to your company?
Registration is only the first of several recurring dates: returns, payments and licence renewals follow. Qawi's free UAE compliance calendar shows the ones that apply to your company, built from a few questions about your business.
Frequently asked questions
What is the penalty for late corporate tax registration?
The penalty is a flat AED 10,000 under Cabinet Decision No. 10 of 2024, effective 1 March 2024. The FTA waives it if the first corporate tax return is filed within 7 months of the end of the first tax period.
How do I register for corporate tax on EmaraTax?
Log in to EmaraTax with UAE Pass, create the taxable person profile, then choose "Register" under Corporate Tax and submit your documents. The service is free and the FTA says the form takes about 25 minutes.
What is a Tax Registration Number for corporate tax?
The FTA issues a Corporate Tax Registration Number to a taxable person once its registration application is approved. It identifies your company for corporate tax in EmaraTax.
When is my first corporate tax return due?
The return is due 9 months after the end of the tax period; for the year ended 31 December 2025, the FTA gave 30 September 2026. Filing within 7 months of the first tax period's end also protects you from the late registration penalty.
How do I know my company's first tax period?
Your first tax period depends on your financial year end and your incorporation date. Check the FTA's corporate tax guidance on tax.gov.ae or ask an adviser before you rely on a date.
About Qawi · Qawi is a corporate services firm licensed in the Sharjah Media City (SHAMS) free zone, handling company formation, visas and PRO, bookkeeping, VAT and corporate tax for UAE businesses. Guides are researched from FTA, Ministry of Finance and free zone sources. Qawi on LinkedIn
Sources
- FTA: Corporate tax registration service
- FTA: New Decision on specified timeframes for corporate tax registration (Decision No. 3 of 2024)
- FTA: Mandatory period for registering (infographic)
- FTA: Federal Tax Authority to waive penalty for late corporate tax registration
- FTA: Waiver of penalties
- FTA: Natural persons and corporate tax registration
- Ministry of Finance: AED 10,000 penalty for late corporate tax registration
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses; Cabinet Decision No. 75 of 2023 and Cabinet Decision No. 10 of 2024 (administrative penalties)
Last checked: 26 October 2026
General information, not tax or legal advice for your specific situation.