UAE Corporate Tax (CT) came into force for financial years starting on or after 1 June 2023. All UAE entities must register for CT. Here is the complete 2025 guide.
UAE CT Registration: Who Must Register?
ALL UAE entities that are subject to CT must register, including: UAE free zone companies (even if they qualify for 0% free zone CT rate), UAE mainland companies, foreign companies with UAE permanent establishments, and individual business owners (sole establishments and freelancers above the individual threshold). Free zone companies on 0% qualified rate: still must register and file annual CT returns even though no tax is payable. Registration is mandatory — failure to register results in penalties.
UAE CT Registration Process
Register via the FTA EmaraTax portal (emaratax.gov.ae): Step 1 — log in to EmaraTax with UAE Pass or credentials. Step 2 — select Corporate Tax Registration. Step 3 — complete registration form: entity details, trade licence, activities, financial year end. Step 4 — submit. Step 5 — receive CT Tax Registration Number (TRN for CT — different from VAT TRN). Registration deadline: UAE FTA has issued specific registration deadlines by business type. Most businesses that started before March 2023 should already be registered. Penalties for late registration: AED 10,000 per month of delay.
UAE CT Filing Requirements
Annual CT return: due within 9 months of the financial year end. If your financial year is 31 December 2024: CT return due by 30 September 2025. CT payment: any CT due must be paid by the return filing date (no separate payment deadline). Estimated payments (advance CT): not currently required in the UAE. Financial records: must be retained for 7 years after financial year end for CT purposes. CT exemptions: small businesses below AED 375,000 taxable income: 0% CT (small business relief). Free zone qualifying income: 0% CT if the company is a Qualifying Free Zone Person (QFZP) — subject to specific conditions and substance requirements.