How to Get UAE Corporate Tax Registered — EmaraTax Complete Guide 2026
UAE Corporate Tax (CT) requires all UAE businesses to register with the Federal Tax Authority (FTA) via EmaraTax. Registration is mandatory regardless of whether you owe any CT. This guide covers UAE CT registration step-by-step for 2026.
In this guide:
Who Must Register for UAE CT?
- All UAE juridical persons: all UAE companies (mainland, free zone) must register; no revenue threshold for registration obligation
- Foreign companies with UAE permanent establishment: foreign companies with a PE in UAE must register
- Natural persons (individuals) conducting business: individual entrepreneurs with UAE commercial licence must register if annual revenue exceeds AED 1,000,000
- Registration deadline: within 3 months of incorporation date for companies formed from June 2023; existing companies had phased registration deadlines through 2024
- Penalty for late registration: AED 10,000 per month of delay
EmaraTax CT Registration — Step by Step
- Access EmaraTax: go to emaratax.gov.ae; create account using UAE Pass (UAE government digital identity) or manual registration
- Link UAE Pass: if available, link your UAE Pass; simplifies login and identity verification
- Create Corporate Tax profile: choose “Corporate Tax” → “Register for CT” → start application
- Enter company details: legal name; trade licence number; free zone or mainland; incorporation date; financial year start and end dates; UAE business activity description
- UBO information: enter Ultimate Beneficial Owner details (name, nationality, ownership percentage); must match your UBO register
- Tax agent (optional): if using a UAE tax agent, authorise them on EmaraTax; they can then manage filings on your behalf
- Upload documents: trade licence; MOA; Emirates ID of authorised signatory
- Submit registration: review all information; submit
- Receive CT TRN: UAE CT Tax Registration Number issued; typically within 5 business days
UAE CT Financial Year
- Default: 1 January to 31 December (calendar year)
- Alternative: if your company’s licence was issued mid-year, your first tax period may be shorter (e.g. 1 June 2023 to 31 December 2023)
- Non-calendar year: some companies (particularly DIFC, ADGM) have non-calendar financial years; these are accommodated in EmaraTax registration
After Registration — Key UAE CT Obligations
- File annual CT return: due 9 months after end of financial year (e.g. for year ending 31 December 2024, CT return due 30 September 2025)
- Pay CT due: same deadline as filing; penalty for late payment is 2% per month plus AED 500 flat
- Maintain records: 7 years from end of tax period; financial records, agreements, invoices
- Notify FTA of changes: if company address, activities, ownership, or financial year changes, notify FTA within 20 business days