Tax Registration · United Arab EmiratesEvery UAE company must register for Corporate Tax, including those with nothing to pay.
We register companies, free zone entities, branches and individuals in business for Corporate Tax on EmaraTax, set the right first tax period and line up VAT registration where it applies.
Business & Incorporation
At a glance
- Authorities
- Federal Tax Authority (FTA)
- Forms & references
- Corporate Tax registration (EmaraTax)VAT registration (EmaraTax)TRN
- Registered with
- FTA, through EmaraTax
- New companies
- Within 3 months of incorporation
- Individuals in business
- By 31 March after turnover passes AED 1 million
- Late registration
- AED 10,000 penalty (at the time of writing)
Overview
What it is, and why it matters.
Corporate Tax registration is compulsory for every company resident in the UAE, whether it is a mainland company, a free zone company claiming 0% or a company that has not yet traded. Foreign companies with a UAE branch, and individuals whose business turnover exceeds AED 1 million in a calendar year, must register too.
The deadlines come from FTA Decision No. 3 of 2024. Companies incorporated on or after 1 March 2024 have 3 months from incorporation. A foreign company with a permanent establishment has 6 months from when it began, and individuals register by 31 March after the year their turnover passed AED 1 million. Companies licensed before March 2024 had deadlines during 2024 set by the month their licence was issued.
Late registration carries an AED 10,000 penalty at the time of writing. The FTA currently waives it if the first Corporate Tax return is filed within 7 months of the end of the first tax period, rather than the usual 9, so getting the first period right at registration matters.
VAT is a separate registration with its own number and trigger. We look at both together so the business deals with the FTA once, with consistent details.
Who needs it
Who typically needs it.
- 01
Newly licensed companies
Mainland and free zone companies in their first 3 months, before the registration window closes.
- 02
Free zone companies expecting 0%
Qualifying Free Zone Persons still register and file a return every year to claim the 0% rate.
- 03
Branches of foreign companies
Overseas companies operating through a UAE branch or other permanent establishment, which register in the parent’s name.
- 04
Individuals trading in their own name
Sole establishment owners and freelancers whose business turnover has passed AED 1 million in a calendar year.
- 05
Businesses that missed the deadline
Companies that assumed small or dormant businesses were exempt and now need to register and limit the penalty.
When you need it
The moments that usually trigger it.
- Your trade licence has just been issued.
- You formed a company months ago, it hasn’t traded, and you assumed it didn’t need to register.
- Your freelance or sole establishment turnover has passed AED 1 million in a calendar year.
- A foreign company has started operating through a UAE branch or office.
- The FTA has applied a late registration penalty, or you think it might.
- Your taxable supplies are approaching AED 375,000 and VAT registration is next.
Scope
Exactly what we handle.
Our engagement letter lists these specifically, so you know what is included before any work begins.
- 01
Confirming who in your group must register: each company, each branch and any owner trading in their own name.
- 02
Creating or tidying the EmaraTax account and the authorised signatory details it needs.
- 03
Preparing the Corporate Tax registration with licence, MOA, owner and manager details that match the licensing authority’s records.
- 04
Setting the financial year correctly so the first tax period and return date are right.
- 05
Answering FTA queries and resubmitting where an application is returned for more information.
- 06
Checking whether the late registration penalty waiver can apply, and planning a first return that meets its 7-month condition.
- 07
Assessing the VAT position and, where it applies, making the VAT registration alongside.
- 08
Recording every registration number, login and deadline in one place.
The process
How it runs, step by step.
Timings depend on the authority and on how quickly documents come together. We tell you what’s typical for your case at the start.
Start with a conversationMap the registrations
We look at each entity and owner, when it was licensed and what it earns, and list which registrations apply and by when.
Gather documents
We collect the licence, MOA, owner and manager IDs and proof of the signatory’s authority, and check them against each other.
Submit on EmaraTax
We prepare and submit the Corporate Tax registration, with the financial year and first tax period set correctly.
Answer queries
If the FTA returns the application for more information, we respond and resubmit promptly so the deadline isn’t lost.
Confirm and diarise
Once the registration number is issued, we record it, set out the first return date and flag VAT and Small Business Relief where relevant.
What we’ll need
The information to have ready.
A typical checklist. After the first conversation we send a version specific to your situation, so you don’t gather anything you don’t need.
Companies
- Trade licence, all pages
- MOA/AOA or certificate of incorporation
- Financial year end and date of incorporation
- Registered address, email and phone number
Owners and signatories
- Passport and Emirates ID of owners and managers
- Proof of the authorised signatory’s authority, such as a power of attorney or MOA clause
Branches of foreign companies
- Parent company registration documents and tax number abroad
- The date UAE activity or the branch began
Individuals
- Emirates ID and passport
- Trade licence or freelance permit, if held
- Business turnover for each calendar year
Please don’t email passports or bank statements. Once we’ve spoken, you’ll get access to a secure upload.
Common mistakes
Where this usually goes wrong.
The problems we are most often asked to fix, and what they tend to cost.
- Mistake 01
Waiting until the company trades
For a new company the deadline runs from incorporation, not from the first sale. A dormant company that never registers still faces the AED 10,000 penalty.
- Mistake 02
Assuming a free zone company is exempt
Free zone companies are Corporate Tax payers that may qualify for 0%. They register and file like everyone else.
- Mistake 03
Details that don’t match the licence
Names, dates and activities that differ from the licensing authority’s records are a common reason for the FTA to return an application.
- Mistake 04
Getting the financial year wrong
The first tax period sets the first return date. Changing it afterwards needs an application to the FTA and isn’t always approved.
- Mistake 05
Letting one person hold the EmaraTax login
When the employee or agent who set up the account leaves, the business can lose access just before a deadline.
Worth knowing
The limits, stated upfront.
The FTA decides registration applications and may ask for more documents; processing times vary.
The penalty waiver is an FTA initiative with conditions the FTA sets. We check whether it applies to you, but can’t guarantee it will continue in its current form.
Applications for exempt status, for example for qualifying public benefit entities or investment funds, need separate analysis.
Filing returns is a separate piece of work, covered by our Corporate Tax and Tax Filing services.
Questions
Tax Registration: frequently asked.
If yours isn’t here, ask us directly. We’ll answer in plain terms.
Ask a questionDo I need to register if my company has no income?
Yes. Registration is required for every UAE company from incorporation, whether or not it trades or makes a profit.
Do I need to register if I earn below AED 375,000?
Yes. The AED 375,000 figure is the 0% band for taxable income, not a registration threshold. You register, file a return, and pay 0% on income within that band.
I’m a freelancer. Do I need to register?
Only if your turnover from business activities exceeded AED 1 million in a calendar year, in which case you register by 31 March of the following year. Salary, personal investment income and income from real estate investment don’t count towards that figure.
What happens if I registered late?
The FTA charges an AED 10,000 penalty at the time of writing. It is currently waived if you file your first Corporate Tax return within 7 months of the end of your first tax period, and a penalty already paid can be credited back.
Is my Corporate Tax number the same as my VAT TRN?
No. Corporate Tax and VAT are separate registrations on EmaraTax, each with its own number. Invoices show the VAT TRN; the Corporate Tax number goes on Corporate Tax returns and correspondence.
How long does registration take?
It depends on the FTA’s processing and whether it asks for more information. Straightforward applications are often approved within a few weeks, so we don’t leave them to the last days of the window.
Related
Often needed alongside this.
The equivalent in our other countries
Speak with a consultant
Talk to us about tax Registration.
Pick the closest match and we’ll take it from there. You’ll get a written scope and fee before any work begins.
Or use our three-step guide, or email hello@fiscorra.com