Corporate Tax Registration in UAE: Full Guide 2025

In the UAE, businesses must register within 3 months for corporate tax to avoid the AED 10,000 penalty from the Federal Tax Authority (FTA). These rules are applicable to any organization, whether treated as persons or individuals.

So, all businesses, from small companies to established corporations, must register for corporate tax. Of course, with certain exemptions and caveats.

In this article, we will go over who needs to register for corporate tax, the FTA deadlines, the required documents, and how the whole process works inside the EmarataTax portal.

What is UAE Corporate Tax, and Why Registration is Mandatory

In 2022, the UAE issued the Corporate Tax Law, or the Federal Decree-Law No. 47. As per the Corporate Tax Law, taxable persons must register for corporate tax and obtain a Tax Registration Number from the FTA within the prescribed timelines, even if they have already registered for Value Added Tax (VAT).

Corporate tax has mandatory registration because the FTA wants businesses (at least the majority of them) to keep books transparent and in line with international standards.

Corporate Tax Rate in UAE

Category	Corporate tax rate
Taxable persons	0% for taxable income up to AED 375,000 and 9% thereafter
Qualifying free zone persons (QFZP)	0% on qualified income and 9% on non-qualifying income
Eligible small businesses with revenue up to AED 3 million per year (so-called small business relief category)	0% until the end of 2026 and 9% thereafter (as of the date of publishing this article, small business relief will be intact only till the end of 2026)
Multinational enterprises (MNEs) with global revenue of at least €750 million in at least 2 of the preceding 4 financial years	15% (Domestic Minimum Top-up Tax (DMTT))

Who Needs to Register for Corporate Tax in UAE

UAE’s Federal Tax Authority (FTA) requires every taxable person to register for corporate tax, even if you qualify for 0% corporate tax or have already registered for value-added tax (VAT).

Businesses and natural persons that must register for UAE’s corporate tax

Under the UAE’s corporate tax regime, the registration requirement applies to every taxable person. So, virtually all businesses operating in the UAE must register, including:

• Mainland companies
• Free zone businesses
• Foreign companies

The registration requirement applies to sole proprietors as well. Natural persons engaged in business activities with an annual turnover exceeding AED 1 million within a calendar year must register for corporate tax within 3 months of the following year in which the threshold was exceeded.

Businesses exempt from corporate tax in UAE

Under the UAE’s corporate tax regime, the following types of businesses are exempt from corporate tax registration:

• Automatically exempt government entities and government-controlled entities specified in Cabinet Decisions
• Extractive and non-extractive natural resource businesses are exempt if they notify the Ministry of Finance and meet certain conditions
• Qualifying public benefit entities listed in Cabinet Decisions
• Conditionally exempt entities (i.e., which require preliminary approval) like public or private pension and social security funds, qualifying investment funds, and UAE subsidiaries of government entities

CT Registration Deadlines and Administrative Penalties

Missing these registration deadlines will cost you AED 10,000 in administrative penalties:

Corporate tax registration deadlines for residents

Entity	Registration deadline
Juridical person incorporated in the UAE	within 3 months from the date of incorporation in the UAE
Juridical persons incorporated outside the UAE	within 3 months from the end of the financial year in which the juridical person was registered under foreign jurisdiction laws effectively controlled by the UAE
Natural persons	before 31st March in the Gregorian calendar year after the calendar year in which the person exceeded the corporate tax threshold

Corporate tax registration deadlines for non-residents

Entity	Registration deadline
Permanent establishment (branches, subsidiaries, etc.)	within 6 months since the existence date
Nexus in the UAE	within 3 months since establishment
Natural person	within 3 months from the end of financial year in which they become taxable in the UAE

Required Documents for Corporate Tax Registration

To complete the UAE corporate tax registration process, taxable persons must prepare specific paperwork. The documents required for corporate tax registration in the UAE are:

• Business formation documents such as Memorandum of Association (MoA), Articles of Association (AoA), or Certificate of Incorporation (COI)
• Valid Trade License, including branch licenses (if applicable)
• Emirates IDs, passports, and contact details of all shareholders and authorized signatories
• Proof of authorization for the signatory, if the person opening the account hasn’t already been authorized in the business formation documents
• Prior TRNs of shareholders, if any (optional)

Step-by-Step CT Registration Application Process via EmaraTax

All taxable persons must create an account on EmaraTax and register for corporate tax. Here’s a detailed breakdown of this process:

Common Mistakes to Avoid During CT Registration

Many businesses face penalties and other difficulties when dealing with the UAE corporation tax. The FTA has clear rules, but overlooking details can delay approval or trigger fines. Below are the most frequent registration mistakes, their consequences, and tips on how to avoid them:

Mistake	Impact	How to Avoid
Using the wrong legal entity type	Application rejection or significant delay	Always check the entity type on your trade license
Missing the registration deadline	Immediate AED 10,000 penalty	Monitor your UAE corporate tax deadlines closely based on your license issue date, and submit well before the corporate tax registration deadline
Uploading incomplete or unclear documents	Application may be put on hold or rejected, requiring resubmission	Prepare all required documents in advance and ensure scans are clear, complete, and valid
Failing to authorize the correct signatory	Application rejection and need for re-authorization	Confirm that the authorized signatory listed in your trade license or company records matches the one submitting the form
Mismatched financial year	AED 10,000 in penalties if the financial year information is considered outdated, and further penalties for the resulting late CT filings	Check the financial year in your submitted business formation documents (eg, MoA, AoA) to set CT filing timelines and update your CT information by submitting a ‘change of tax period’ application via EmaraTax

You can change the financial year using a shareholder/board resolution approving the new financial year and updating the corporate documents, like your Memorandum of Association. Then, you can submit a ‘change of tax period’ application via EmaraTax, which should include the resolution, updated corporate documents, and the reason for changing the tax period.

The FTA approves or rejects such applications by evaluating whether the reason is genuine and not an attempt to manipulate tax deadlines. It also checks that the new tax period is not unusually short or long.

Corporate Tax Compliance After Registration

Companies must meet these ongoing corporate tax-related requirements to remain compliant:

• File annual returns via EmaraTax within 9 months from the end of the financial year
• Maintain accounting records for at least 7 years
• Notify FTA of key changes related to things like ownership, license, activities, or authorized signatories, and update on the portal within 20 business days
• Make timely tax payments

How skrooge.ai can Help with Your Registration

UAE’s corporate tax law can be intimidating to navigate for new businesses and established corporations alike. At skrooge.ai, we combine AI with experienced accountants to simplify the registration process and ongoing compliance.

Our services include:

• Support for corporate tax and VAT registration and filing
• Expert tax advisory for ongoing compliance challenges
• Monthly financial reports (P&L, balance sheets, and cash flow statement)

Contact skrooge.ai today to ensure your business stays compliant with the UAE’s corporate tax law and avoids penalties.

Conclusion

Registering for corporate tax in the UAE is a legal requirement that keeps your business compliant and protected. The first hurdle you need to clear is the corporate tax registration deadline. Missing this deadline can trigger an AED 10,000 fine.

If you’d rather not deal with deadlines and forms, corporate tax consultants in Dubai, such as skrooge.ai, can handle the entire corporate tax registration UAE process so you can stay focused on growing your business.

Can the late CT registration penalty be waived?

Missing your CT registration deadline triggers the AED 10,000 penalty. However, the FTA has provisions for late CT registration penalty waivers.

1. Automatic waivers for certain first filers

If the first CT return or exempt-person annual declaration is submitted within 7 months of the end of the relevant tax period, the penalty is waived or refunded, depending on whether it was already paid. In such cases, there’s no need to file reconsideration requests. EmaraTax credits or removes the penalty in the background.

2. Waiver by application

Businesses can apply for late CT registration penalty waivers, but approval is entirely discretionary. Strong documented reasons, such as serious illness, force majeure, system issues backed by evidence, are necessary for waiver approval. Even then, there is no guarantee that the FTA will waive the penalty.

FAQ on CT Registration in UAE