How to Get UAE Corporate Tax Registration 2026 — Step by Step

How to Get UAE Corporate Tax Registration 2026 — Step by Step

All UAE businesses (including free zone companies) that are “taxable persons” under UAE CT Law must register with the Federal Tax Authority (FTA) for UAE Corporate Tax. This guide covers the CT registration process step by step for 2026.

Who Must Register for UAE CT?

• All UAE incorporated companies (mainland and free zone)
• Foreign companies with UAE permanent establishment
• UAE individuals conducting business activities
• Exempt entities (government bodies, qualifying investment funds) must register but are exempt from CT payment

CT registration is required by all UAE entities regardless of whether they have taxable income. Even a company with 0% QFZP qualifying income must register for UAE CT.

UAE CT Registration Deadlines

• Companies incorporated before June 2023 (first CT tax period): registration must be completed before first CT return filing deadline
• New companies incorporated from June 2023: register within 3 months of incorporation date
• Late registration penalty: AED 10,000

Step 1: Access EmaraTax Portal

• Go to EmaraTax portal (Federal Tax Authority’s tax portal)
• Log in with existing EmaraTax account (or create new account if not already registered for VAT)
• Verify identity using UAE Pass (recommended for faster processing) or manual verification

Step 2: Start Corporate Tax Registration

• Navigate to “Corporate Tax” section
• Select “Register for Corporate Tax”
• Complete entity type (juridical person, natural person, etc.)
• Enter company details (TRN from trade licence, legal name, jurisdiction, free zone)
• Select financial year end

Step 3: Upload Required Documents

• UAE trade licence copy
• Certificate of incorporation
• Memorandum of Association
• Passport copies of all shareholders
• Emirates ID of UAE-resident authorised signatory

Step 4: Confirm QFZP Status (If Applicable)

During CT registration: indicate whether you are claiming QFZP (Qualifying Free Zone Person) status. If claiming QFZP: confirm your free zone is a recognized UAE free zone, and that your company meets the substance and qualifying income conditions. QFZP status is self-assessed — you are responsible for ensuring eligibility. The FTA may audit your QFZP claims.

Step 5: Receive CT Registration Number (TRN)

FTA processes CT registration (typically 5–20 business days). Once approved: FTA issues a CT Tax Registration Number (TRN), which may be the same as or different from your VAT TRN (depends on FTA internal linking). Your first CT return will be due 9 months after the end of your first CT financial year.