All UAE businesses subject to Corporate Tax must register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN) for CT purposes. Here is a complete guide to registration.
Who Must Register?
All UAE juridical persons (companies, free zone entities, partnerships with legal personality) must register for CT regardless of whether they are exempt or expect to have taxable income. Individuals (natural persons) who earn over AED 1 million in business income in a calendar year must also register.
Registration Deadlines
| Entity Type | First Financial Year Start | Registration Deadline |
|---|---|---|
| Companies incorporated before March 2024 | Various | Staggered by month of incorporation — see FTA website |
| New companies incorporated from March 2024 | Date of incorporation | Within 3 months of incorporation |
| Foreign companies (PE) | When PE is established | Within 3 months of PE establishment |
How to Register
Register through the FTA’s EmaraTax portal at tax.gov.ae. You will need: Emirates ID or passport of authorised signatory, trade licence, company address details, financial year start and end dates, and contact information. Registration is free of charge. A TRN (Tax Registration Number) is issued within 5–10 working days of successful application.
CT Filing and Payment Deadlines
Corporate Tax returns must be filed and tax paid within 9 months of the end of the financial year. For companies with a December 31 year-end, this means CT returns and payment are due September 30 of the following year. Penalties for late filing: AED 10,000 for the first offence, AED 20,000 for repeat offences.