UAE Corporate Tax Registration — Who Must Register and How 2026
All UAE businesses (with very few exceptions) must register for UAE Corporate Tax with the Federal Tax Authority (FTA). Here is the 2026 guide on who must register and the step-by-step process.
In this guide:
Who Must Register for UAE Corporate Tax?
The following must register for UAE CT:
- UAE companies (mainland and free zone)
- Individuals with UAE business income exceeding AED 1 million per year
- Foreign companies with permanent establishment in UAE
- Government entities (unless specifically exempted)
Who Is Exempt from UAE CT?
- Extractive businesses (oil and gas) — subject to existing emirate-level taxation
- Federal and emirate-level government bodies
- UAE government-owned entities
- Qualifying public benefit entities (non-profits)
- Qualifying investment funds
- Pension and social security funds
UAE CT Registration Process
- Create an account on EmaraTax (UAE FTA portal): tax.gov.ae
- Log in with UAE Pass or create email-based login
- Select “Corporate Tax” registration
- Enter company details: trade licence, free zone, financial year end
- Select your entity type: Resident person, non-resident, free zone qualifying person
- Submit and receive UAE CT registration number (TRN for CT)
UAE CT Registration Deadlines
- Companies incorporated before June 2023: Must register by deadlines set per month of licence issue
- Companies incorporated after June 2023: Must register within 3 months of incorporation
- Late registration penalty: AED 10,000 (one-time)
UAE CT Financial Year and Filing
- Default UAE CT financial year: Follows the company fiscal year (often January-December or June-May)
- CT return filing deadline: 9 months after the end of the relevant tax period
- CT payment deadline: 9 months after the end of the relevant tax period