UAE Corporate Tax (CT), effective for financial years starting 1 June 2023, requires all UAE businesses to register with the Federal Tax Authority (FTA). Here is a complete registration guide.
Who Must Register for UAE Corporate Tax?
All “Taxable Persons” must register, including: UAE mainland companies (LLCs, sole establishments, partnerships), UAE free zone companies (FZCO, FZE, freelance permits), branches of foreign companies in UAE, and qualifying individuals earning business income above AED 1 million. Exemptions from CT: UAE government entities, UAE extractive businesses (oil/gas — separate regime), qualifying public benefit entities, and qualifying investment funds. Even if you expect to pay 0% CT (small business relief — revenue under AED 3M, or qualifying free zone income), you must still REGISTER with the FTA.
UAE CT Registration Deadlines
The FTA set staggered registration deadlines based on the company’s fiscal year start date. General rule: registrations for financial years starting June 2023 had deadlines in 2024. Penalty for late registration: AED 500–20,000 (issued per missed deadline, accumulating over time). If you have not yet registered (as of mid-2025): register immediately. Late registration penalties are significantly less than operating while unregistered.
UAE CT Registration Process
Step 1: Access the FTA EmaraTax portal (emaratax.gov.ae). Step 2: Log in using UAE PASS (for individuals/owners) or create a business account. Step 3: Complete the CT registration form: legal name, TRN (Tax Registration Number from VAT if already registered), trade licence details, financial year start/end dates, shareholder details. Step 4: Submit. FTA issues a CT Registration Number (CTRN). Processing time: 2–10 business days. CT returns are filed annually after the financial year end — the first CT return for a June 2023 year-start company was due June 2024.