How to Register for UAE Corporate Tax — EmaraTax CT Registration Guide 2026
UAE corporate tax registration is mandatory for all UAE businesses. Here is the step-by-step 2026 guide to registering on EmaraTax.
In this guide:
UAE CT Registration — Who Must Register
- All UAE legal entities: Free zone companies, mainland companies, foreign company branches
- Natural persons with business income: If taxable income exceeds AED 1 million
- Registration is mandatory: Even if you expect zero CT (due to exemptions or SBR)
- Deadline: Registration within the deadline set for your financial year (check FTA for current deadlines)
EmaraTax CT Registration Steps
- Step 1: Log in to EmaraTax (tax.gov.ae); create account if you have not already
- Step 2: Navigate to Corporate Tax and click Register
- Step 3: Enter entity details: Trade licence number, company name, emirate, legal form
- Step 4: Enter financial year: Confirm your company fiscal year (Jan-Dec or alternative)
- Step 5: Enter directors and shareholders information
- Step 6: Review and submit registration
- Step 7: Receive Tax Registration Number (TRN) for CT: Usually issued within 3-5 working days
Documents for CT Registration
- UAE trade licence copy
- Passport copy of authorised signatory
- Emirates ID of authorised signatory
- MOA (Memorandum of Association)
After CT Registration
- File annual CT return: Within 9 months of year-end
- Maintain financial records: UAE CT requires bookkeeping and financial statements
- Transfer pricing: If you have related party transactions above thresholds, transfer pricing documentation required