Key takeaways
- Registering for UAE corporate tax is free and done online through the Federal Tax Authority's (FTA) EmaraTax portal, where the FTA says an application takes about 25 minutes to submit.
- The FTA aims to respond to a complete corporate tax registration application within 20 business days; it either approves the application and issues a Tax Registration Number (TRN) or rejects it.
- A UAE company, including a free zone company, must register for corporate tax even if it expects to pay 0% or has no taxable income; a late registration carries an administrative penalty of AED 10,000.
- Individuals running a business in the UAE register only if their turnover exceeds AED 1 million in a calendar year, and the deadline is 31 March of the following year.
- The FTA's published deadlines for companies licensed before 1 March 2024 all ran out by 31 December 2024, so an unregistered company today should register immediately and check whether the FTA's late registration penalty waiver still applies to its first tax period.
How do I register for corporate tax on EmaraTax?
You register by creating a taxable person profile on EmaraTax (eservices.tax.gov.ae), opening the Corporate Tax service and submitting the registration form with supporting documents. The FTA says its services are available only through UAE Pass, so set that up first.
- Create a UAE Pass account if you don't have one; FTA services are accessible only through it.
- Register and activate an EmaraTax account using an email address and phone number. If your company already has a VAT or Excise Tax account, log into that account instead.
- On the EmaraTax dashboard, create a New Taxable Person profile for the company.
- Open the Taxable Person account, use the "Action" menu under Corporate Tax and select "Register".
- Complete the application: entity details, licence details, owners holding more than 25%, and the authorised signatory.
- Upload the supporting documents as PDFs (maximum 15 MB per file) and submit.
- Watch your email and SMS. If the FTA needs more information, the status changes to "Awaiting Information" and you must reply within the FTA's deadline, or the application is rejected and you start again.
- On approval, the FTA emails your Tax Registration Number.
You don't have to do it yourself. An FTA-listed Tax Agent can submit on your behalf, and accredited Tas'heel and government service centres can enter the application for you.
What documents do I need to register for corporate tax?
The FTA asks for the company's incorporation and licensing documents, plus identity documents for the owners and the person signing. The list on the FTA's service page is below, as checked on 26 October 2026.
| Document | Who or what it covers |
|---|---|
| Certificate of incorporation, memorandum of association or partnership agreement | The company (if available) |
| Commercial registration certificate or equivalent licensing document | The company |
| Valid trade licence, including branch licences | The company and any branches |
| Emirates ID and passport | Owners holding more than 25%, and authorised signatories |
| Proof of the signatory's authority (a power of attorney or the memorandum of association) | The authorised signatory |
Passport and, for UAE residents, Emirates ID of the signatory are mandatory. Government entities and qualifying public benefit entities add the relevant Decree-Law or Cabinet Decision.
Who has to register for corporate tax?
Every juridical person subject to UAE corporate tax must register, and that includes free zone companies, whether or not they expect to qualify for 0% on qualifying income. A company that receives only exempt income is still a taxable person and must register.
| Person | Must register? | Detail |
|---|---|---|
| Mainland company (LLC and similar) | Yes | Resident juridical person |
| Free zone company | Yes | Still registers, even if a Qualifying Free Zone Person |
| UAE branch of a UAE company | No separate registration | The head office registers and lists the branches, including free zone branches of mainland entities and the reverse |
| Individual or sole establishment owner | Only above AED 1 million turnover | Per calendar year, excluding salary, personal investment income and real estate investment income |
| Certain exempt persons | Some must | For example qualifying public benefit entities and qualifying investment funds |
When is the deadline to register for corporate tax?
The deadline depends on when the company was licensed or incorporated, and for companies licensed before 1 March 2024 every published deadline has already passed. FTA Decision No. 3 of 2024, effective 1 March 2024, sets the timeframes below.
| Situation | Registration deadline |
|---|---|
| Resident company licensed before 1 March 2024 | Between 31 May 2024 and 31 December 2024, depending on the month the earliest licence was issued |
| Resident company (including a free zone company) incorporated on or after 1 March 2024 | Within 3 months of incorporation, establishment or recognition |
| Company incorporated abroad but effectively managed and controlled in the UAE, on or after 1 March 2024 | Within 3 months of the end of its financial year |
| Non-resident with a UAE permanent establishment on or after 1 March 2024 | Within 6 months of the permanent establishment existing |
| Resident individual above the AED 1 million turnover threshold | 31 March of the following Gregorian year |
For the exact month-by-month dates for older companies, read FTA Decision No. 3 of 2024 on tax.gov.ae. If you want the dates for your own company without reading the table, the free UAE compliance calendar lists them for you.
What does a late corporate tax registration cost?
A company that misses its registration deadline faces an administrative penalty of AED 10,000, imposed under Cabinet Decision No. 75 of 2023 on administrative penalties. The FTA also runs a waiver: if the company files its first tax return within 7 months of the end of its first tax period, the penalty is waived, and any penalty already paid is refunded to the company's EmaraTax account.
For unregistered companies, the FTA's guidance is to submit the registration application promptly and then file the first return inside the seven month window. The window runs from the end of each company's own first tax period, with no single calendar cut-off, so for companies whose first period ended in 2024 it may already have closed. Confirm your own date with the FTA or a Tax Agent before assuming the penalty is waived. The FTA can also register a person on its own initiative if it believes they should have registered.
AED 10,000: administrative penalty for late corporate tax registration, waived if the first tax return is filed within 7 months of the end of the first tax period. Source: FTA Corporate Tax Registration service page and Waiver of Penalties page, checked 26 October 2026.
What most guides don't tell you
- Registration is not the same as filing. Getting a TRN starts the obligation to file a return for your first tax period; it doesn't tell you when that period ends. Registering late and then also filing late is how a single AED 10,000 penalty turns into several.
- A branch is registered through its head office. If you add a branch (including one in a free zone) to an existing company, list it on the head office application rather than trying to register it separately; the FTA treats the branch and its head office as one taxable person.
- Incomplete uploads cause rejections. If the FTA asks for more information and nobody replies by the deadline, the application is rejected and you must start a new one, which restarts the 20 business day review. Keep the email address on the EmaraTax profile one that a person actually monitors.
- An authorised signatory with no proof of authority stalls the file. A signatory who isn't named in the memorandum of association needs a power of attorney. Sort that before you start, not when the FTA asks.
Which deadlines apply to your company?
Registration is the first corporate tax date, not the last: a first return, payment and renewals follow. The free UAE compliance calendar is a free calendar of your company's UAE tax and compliance deadlines, personalised from a few questions, as a PDF and calendar file.
Frequently asked questions
When do I need to register for corporate tax?
A company licensed on or after 1 March 2024 must register within 3 months of incorporation, and older companies had deadlines between 31 May 2024 and 31 December 2024. Individuals with business turnover above AED 1 million register by 31 March of the following year.
What is the penalty for late corporate tax registration?
The administrative penalty is AED 10,000. The FTA waives it where the first tax return is filed within 7 months of the end of the first tax period.
What is a Tax Registration Number for corporate tax?
A Tax Registration Number (TRN) is the identifier the FTA issues when it approves a registration. The FTA emails it to the address on the application.
When is my first corporate tax return due?
Corporate tax returns are due within 9 months of the end of the tax period; the FTA gave 30 September 2026 as the deadline for the year ended 31 December 2025. Your first return follows the same 9 month rule from the end of your first tax period.
How do I know my company's first tax period?
Your first tax period is the first financial year for which the company is subject to corporate tax, so it depends on your financial year end and incorporation date. Check it against the FTA's Corporate Tax General Guide or ask a Tax Agent before relying 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 page
- FTA: Decision on specified timeframes for corporate tax registration (Decision No. 3 of 2024)
- FTA: Registration of Juridical Persons guide
- FTA: Registration requests at government service centres
- FTA: Natural persons registration notice
- FTA: Waiver of penalties
- FTA: Penalty waiver for late corporate tax registration (7 May 2025)
Last checked: 26 October 2026
This is general information, not tax or legal advice for your specific situation.