UAE Corporate Tax (CT) came into effect for financial years starting on or after 1 June 2023. All UAE juridical persons (companies) must register for CT on the EmaraTax platform — regardless of whether they qualify for 0% free zone tax. Here is the complete registration guide.
Who Must Register for UAE Corporate Tax?
All UAE companies (mainland and free zone) must register for CT. This includes: companies that qualify for 0% free zone CT treatment, companies below the AED 375,000 Small Business Relief threshold, dormant companies, and holding companies with no active income. There is no exemption from CT registration — only from CT payment.
Step 1: Access EmaraTax
Visit emaratax.gov.ae and log in with your UAE Pass (the UAE’s digital identity platform, linked to your Emirates ID). If you don’t have UAE Pass: download the UAE Pass app, verify your identity using Emirates ID, and set up a PIN.
Step 2: Create a Taxpayer Account
After logging in with UAE Pass: select “Corporate Tax” → “Register.” Enter your trade licence number — EmaraTax will auto-populate company details from the government registry. Verify or correct the auto-populated details (company name, address, legal form).
Step 3: Complete the CT Registration Form
You will be asked to provide: financial year start and end dates, whether the company is a Qualifying Free Zone Person (QFZP), related party transactions information (parent company, subsidiaries, affiliates), and designated tax representative details (if using a tax agent). QFZP status requires: having substance in the free zone, deriving income from “Qualifying Activities,” and not electing to be subject to the standard 9% rate.
Step 4: Submit and Receive TRN
After submission, EmaraTax issues a Tax Registration Number (TRN) for Corporate Tax. Processing: 1–5 working days. File your first CT return within 9 months of your financial year end. Late registration penalties: AED 10,000 fixed penalty. Late filing: AED 500–20,000 depending on the delay period.