Key takeaways
- A UAE corporate tax Tax Registration Number (TRN) is the unique number the Federal Tax Authority (FTA) issues to each person registered for corporate tax; the TRN is 15 digits long.
- A company gets its corporate tax TRN by registering on EmaraTax, which is free; the FTA gives 20 business days to review a completed application (checked 27 October 2026).
- Missing the corporate tax registration deadline costs AED 10,000 per taxable person under Cabinet Decision No. 75 of 2023, as amended.
- The UAE Tax Identification Number (TIN) is the first 10 digits of the 15 digit TRN, so a corporate tax TRN also gives a company its TIN for e-invoicing purposes.
- A UAE branch of a domestic company doesn't register for corporate tax separately; it is covered by the head office's registration.
What is a corporate tax TRN?
A corporate tax TRN is the unique number the FTA issues to every person registered for corporate tax in the UAE. Federal Decree-Law No. 47 of 2022 (the Corporate Tax Law) defines it in Article 1 as "a unique number issued by the Authority to each Person who is registered for Corporate Tax purposes in the State."
The Ministry of Finance's e-invoicing field guidance describes the TRN as 15 digits and the TIN as the first 10 of them. For taxpayers registered for corporate tax, it states that the TIN is the first 10 digits of the corporate tax TRN. Say a company registers in November: the TRN it receives is the identifier the FTA uses for that company's returns, payments and correspondence from then on.
Who needs a corporate tax TRN?
Every taxable person, including free zone companies, must register for corporate tax and obtain a TRN, even if they expect to owe no tax. The Ministry of Finance states that all taxable persons, free zone persons included, must register, and that the FTA can also ask certain exempt persons to register.
| Who | Registration rule | Source |
|---|---|---|
| UAE companies, including free zone companies | Register within the deadline set by FTA Decision No. 3 of 2024 | FTA |
| Resident natural persons | Register if business turnover exceeds AED 1 million in a calendar year | FTA |
| UAE branch of a domestic company | No separate registration; part of the head office | FTA |
| Exempt persons | Register only where the FTA requires it | Ministry of Finance |
Salary, personal investment income and real estate investment income don't count towards the AED 1 million natural person turnover test, according to the FTA's service page (checked 27 October 2026).
How do I get a corporate tax TRN?
You get a corporate tax TRN by submitting a registration application through EmaraTax and waiting for FTA approval. The service is free, the FTA estimates about 25 minutes to prepare the application, and it reviews a completed application within 20 business days of receiving it.
- Create and activate an EmaraTax account at the FTA portal; FTA services require UAE Pass.
- Open the EmaraTax dashboard and create a new Taxable Person profile for the company.
- Open the Taxable Person account and, in the Corporate Tax section, choose Register from the Action menu.
- Complete the application and attach the documents as PDFs of up to 15 MB each.
- Submit the application and wait for the FTA's decision.
The FTA lists these documents: the certificate of incorporation, memorandum of association or partnership agreement (if available); the commercial registration or other licensing authority document; the valid trade licence, including branch licences where applicable; Emirates ID and passport for each owner holding more than 25% and for authorised signatories; and proof of signatory authority.
When must I register, and what happens if I'm late?
A company incorporated on or after 1 March 2024 must submit its registration application within 3 months of incorporation, establishment or recognition. Resident natural persons with turnover above AED 1 million must register by 31 March of the following calendar year. These deadlines come from FTA Decision No. 3 of 2024, effective 1 March 2024, as summarised by PwC; read the decision itself on tax.gov.ae for edge cases.
Companies that existed before 1 March 2024 had staggered deadlines running from 31 May 2024 to 31 December 2024 by the month their earliest licence was issued, so all of those have now passed.
| Item | Amount or period | As of | Source |
|---|---|---|---|
| Penalty for failing to submit a registration application on time | AED 10,000 per taxable person | 27 October 2026 | Cabinet Decision No. 75 of 2023, as amended |
| Penalty for failing to tell the FTA about a change to your tax record | AED 1,000 first time; AED 5,000 for each repeat within 24 months | 27 October 2026 | Cabinet Decision No. 75 of 2023, as amended |
| Late registration penalty waiver | Available if you file your first return within 7 months of the end of your first tax period | 27 October 2026 | FTA service page |
AED 10,000: administrative penalty for a taxable person who doesn't submit a corporate tax registration application by the FTA's deadline. Source: Cabinet Decision No. 75 of 2023 and its amendments, checked 27 October 2026.
Where is the corporate tax TRN used?
The corporate tax TRN identifies your company on corporate tax returns, payments and correspondence with the FTA, and its first 10 digits form your TIN for e-invoicing. The Ministry of Finance's mandatory fields document for UAE e-invoicing says the TIN is the first 10 digits of the 15 digit TRN, and that persons in scope who don't need corporate tax registration must still register with the FTA to receive a TIN.
Keep the number in your accounting system's company profile and in your compliance records, because a wrong digit on a return or invoice creates a correction job later. If you'd rather not track these dates by hand, the free UAE compliance calendar lists them for your company.
What most guides don't tell you
- The deadline is for submitting the application, not for receiving the TRN. PwC's reading of FTA Decision No. 3 of 2024 is that submitting on time avoids the AED 10,000 penalty even if the TRN is issued later. With a 20 business day review window, leaving the filing to the last week is a risk you create yourself.
- A tax group member keeps its own TIN. The Ministry of Finance guidance says a tax group member's TIN comes from its own corporate tax TRN, not from the group representative's.
- A VAT number doesn't replace corporate tax registration. The two are separate obligations under separate laws, so a company with a VAT TRN still has to register for corporate tax, and you shouldn't assume the numbers match.
- Changes to your tax record have their own penalty. If your licence, ownership or signatories change, tell the FTA; the penalty for not doing so is AED 1,000 on the first occasion and AED 5,000 for repeats within 24 months.
Which deadlines apply to your company?
Your corporate tax, VAT and licence dates depend on your licence date, financial year end and business type. Qawi's free UAE compliance calendar is a calendar of your company's UAE tax and compliance deadlines, personalised from a few questions, as a PDF and calendar file.
Frequently asked questions
Is the corporate tax TRN the same as my VAT TRN? Don't assume it is. The Corporate Tax Law defines a Tax Registration Number as a unique number issued to each person registered for corporate tax, so check the number shown in your corporate tax account on EmaraTax before putting it on a return or an invoice.
How long does it take to get a corporate tax TRN? The FTA says it reviews a completed corporate tax registration application within 20 business days of receiving it. Preparing the application takes about 25 minutes if your documents are ready.
Do I pay anything to get a corporate tax TRN? No. The FTA lists corporate tax registration as free of charge. Fees you may pay a consultant for preparing the application are a separate matter.
Can I file a corporate tax return without a TRN? No. The return is filed from your registered taxable person account on EmaraTax, so registration has to be approved first. File the registration application on time anyway, because the deadline is for submitting the application.
Does a UAE branch of my company need its own corporate tax TRN? Not if the branch belongs to a UAE company. The FTA says UAE branches of domestic companies don't register separately because they form part of the head office.
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
- Ministry of Finance: Corporate Tax
- Federal Decree-Law No. 47 of 2022 and its amendments (Ministry of Finance, English text)
- Cabinet Decision No. 75 of 2023 and its amendments on administrative penalties (Ministry of Finance)
- Ministry of Finance: UAE Electronic Invoice mandatory fields V 1.0, 23 February 2026
- PwC Middle East: FTA Decision No. 3 of 2024, registration timeline (interpretation of the FTA decision)
Last checked: 27 October 2026
This is general information, not tax or legal advice for your specific situation.