How to Apply for UAE CT Registration on EmaraTax 2026 — Step-by-Step Guide
All UAE businesses including free zone companies are required to register for UAE Corporate Tax on the FTA EmaraTax portal. Here is the complete 2026 step-by-step guide.
In this guide:
Who Must Register
- All: ALL UAE businesses (including free zone companies) must register for CT even if they qualify for 0% rate
- Deadline: Register within 3 months of financial year start (or by the deadline FTA sets for your entity type)
- Penalty: AED 10,000 penalty for late registration
What You Need Before Starting
- UAE trade licence (copy)
- MOA (Memorandum of Association)
- Emirates ID of the authorized signatory
- Company bank account details (UAE IBAN)
- Financial year: Know your company financial year start and end dates
Step-by-Step EmaraTax Registration
- Step 1: Go to EmaraTax portal (tax.gov.ae) and log in with UAE Pass
- Step 2: Click “Corporate Tax” then “Register”
- Step 3: Enter entity type (Free Zone Person if your company is in a free zone)
- Step 4: Enter trade licence details; upload documents
- Step 5: Enter financial year details
- Step 6: Submit
- Step 7: Receive TRN (Tax Registration Number) by email; usually same day or 1-2 days
After CT Registration
- File CT return: File annual CT return within 9 months of financial year end
- QFZP election: If qualifying, elect QFZP status in the return for 0% rate on qualifying income
- Pay tax: Any CT due paid with the return