How to Register for UAE Corporate Tax on EmaraTax: Step-by-Step

All UAE businesses must register for Corporate Tax with the Federal Tax Authority (FTA) through the EmaraTax portal (tax.gov.ae). This guide covers the registration process step by step.

Who Must Register?

All UAE juridical persons (companies, free zone entities, partnerships) must register regardless of whether they are exempt or have taxable income. Natural persons earning AED 1M+ in business income annually must also register.

Step 1: Create an EmaraTax Account

Go to tax.gov.ae and click “Sign Up.” Use your UAE Pass for the fastest registration (UAE Pass is the UAE’s national digital identity platform). Alternatively, register with your email, Emirates ID number, and mobile number.

Step 2: Add Your Business Entity

After logging in, click “Register for Corporate Tax.” Enter your Trade Licence number, licence authority (e.g., DMCC, IFZA, DED), and the trade licence expiry date. The system will pre-populate company details from the Ministry of Economy database.

Step 3: Complete Business Details

Enter: company name (as on trade licence), legal form (FZE, FZCO, LLC, etc.), financial year start and end dates, registered address, activities, and shareholder details (name, nationality, % ownership, Emirates ID or passport number).

Step 4: Select Tax Classification

Select whether your entity is a: Resident Juridical Person (standard), Non-Resident Juridical Person (with UAE PE), Qualifying Free Zone Person (QFZP — if you meet 0% tax criteria), or Exempt Person (e.g., government entity, qualifying pension fund).

Step 5: Submit and Receive TRN

Review all information, confirm accuracy, and submit. The FTA issues your Corporate Tax Registration Number (TRN) within 5–10 working days. You will receive a registration certificate by email. Keep the TRN — it must appear on all invoices and tax documents.

Key Deadlines