How to Apply for UAE Corporate Tax Registration — Step-by-Step FTA Guide 2026
Every UAE company (mainland and free zone) that is a UAE taxable person must register for UAE Corporate Tax with the Federal Tax Authority (FTA). Registration is mandatory — even if you expect to pay zero tax. This step-by-step guide covers UAE CT registration for 2026.
In this guide:
Who Must Register for UAE CT?
- All UAE juridical persons (companies) with commercial activities
- All UAE individual businesses (sole establishments, partnerships)
- Foreign companies with permanent establishment in UAE
- Free zone QFZP companies: MUST register even if 0% CT applies
- Small Business Relief users: MUST register even if expected tax is AED 0
UAE CT Registration Deadline
- Companies with CT period starting June 1, 2023: should have registered by August 31, 2023
- New companies (formed after June 1, 2023): register within 3 months of commencing business
- Late registration penalty: AED 10,000
Step-by-Step UAE CT Registration Process
- Access FTA Portal: go to eservices.tax.gov.ae (UAE Federal Tax Authority portal)
- Create FTA account: if not already registered for UAE VAT, create new FTA user account
- Select “Corporate Tax Registration”
- Complete company profile: UAE trade licence number, company type, financial year start date
- Provide shareholder information: name, nationality, ownership percentage for all shareholders
- Upload supporting documents: trade licence, MOA, passport copies, Emirates ID of authorised signatory
- Identify UAE CT tax period: enter your financial year (e.g., January 1 — December 31)
- Submit application: review all entries; submit
- Receive TRN: FTA issues UAE Corporate Tax Registration Number (TRN) upon approval (typically 3-10 business days)
Free Zone QFZP Election Process
When registering for UAE CT, free zone companies that want to claim QFZP status must:
- Indicate they are a free zone person on the registration form
- NOT elect to be subject to standard 9% rate (if they want QFZP status)
- Prepare documentation showing: qualifying activities; adequate UAE substance; segregation of qualifying vs non-qualifying income
After CT Registration
- File UAE CT return: annually within 9 months of financial year end
- Pay CT liability: same deadline as return filing
- Keep TRN safe: UAE CT TRN is used on all FTA communications and documents