Corporate Tax registration is now part of doing business in the UAE. If you run a company, operate as a sole trader, manage a free zone entity, or have a permanent establishment, understanding the Corporate Tax registration deadlines is essential. This article explains the deadlines clearly, shows who must act when, and explains how SSCOGLOBAL’s accounting and tax services in Dubai help you meet the rules without stress.
What the deadlines are and why they are important?
The UAE Federal Tax Authority set specific deadlines for Corporate Tax registration to make sure every taxable person is registered in a timely way. The deadlines depend on when an entity was incorporated or when a business started trading, and they differ for resident companies, natural persons, non-residents with a permanent establishment and entities that generated a taxable nexus before the new timelines took effect. The Federal Tax Authority made an announcement regarding Decision No. 3 of 2024, which associates the deadlines for registration with the date of issuance of the relevant business license for those entities that existed before 1 March 2024 and would prescribe shorter timelines for entities incorporated on or after 1 March 2024.
The practical consequence is simple: if you do not file for Corporate Tax registration within the prescribed timeframe you risk administrative penalties and complications when filing returns. If you need help completing a Corporate Tax registration application or want to check the right deadline for your case, SS &Co provides accounting and tax services in Dubai to guide you through each step.
Resident juridical persons
Deadlines by license month
For resident juridical persons that existed before 1 March 2024, the registration deadline is linked to the month the earliest trade license was issued. Entities whose licenses were issued in January or February 2024 were asked to register by 31 May 2024, those with licenses issued in March or April were asked to register by 30 June 2024, and later license months have correspondingly later deadlines across 2024. The Federal Tax Authority set these phased deadlines to give existing businesses time to register in an orderly manner.
For resident juridical persons incorporated on or after 1 March 2024, the rule is straightforward: register for Corporate Tax registration within three months from the date of incorporation or recognition. This three-month window applies equally to free zone entities incorporated after the effective date, and it is a hard timeline set by the FTA. If your company was incorporated recently, prompt Corporate Tax registration prevents penalties and keeps your financial compliance on track.
Natural persons and the AED 1 million turnover threshold
Natural persons who carry on a business or business activity in the UAE must also consider Corporate Tax registration. The FTA clarified that an individual who conducts business and whose annual turnover in a calendar year exceeds AED 1 million becomes a taxable person and must register. The registration deadline for natural persons who exceeded the threshold in 2024 is 31 March 2025; for subsequent years the deadline is 31 March of the year following the year in which turnover exceeded AED 1 million. The FTA has issued guidance and reminders aimed at natural persons to make sure this deadline is observed.
Non-resident entities, permanent establishments and nexus rules
Non-resident juridical persons with a permanent establishment in the UAE must register within nine months from the date the permanent establishment came into existence. Non-residents with a nexus in the UAE before 1 March 2024 had an earlier deadline such as 31 May 2024, depending on the circumstances in each case. The FTA’s Decision covers these categories and prescribes precise timelines so that non-resident activities with a UAE connection are captured in the system.
If your business operates across borders or you are unsure whether your activities create a UAE permanent establishment or nexus, getting expert advice is critical. SS &Co’s accounting and tax services in Dubai specialize in cross-border tax questions, and we assess PE and nexus risks and handle Corporate Tax registration in compliance with the FTA’s timelines.
What happens if you miss the deadline?
Failing to register for Corporate Tax on time may lead to administrative penalties. The FTA’s enforcement approach has involved penalties for late registration, but in some recent announcements the authority introduced measures to mitigate penalties for certain late registrants who regularize their position and file returns within prescribed windows. This means that while relief may occasionally be made available, relying on an after-the-fact waiver is risky and not a substitute for timely compliance. Where a waiver or relief is announced, the FTA normally sets conditions, such as filing returns or declarations within specified dates. Preventing penalties is the simplest route.
How to approach Corporate Tax registration practically?
Begin by identifying which category your entity or activity falls into: resident juridical person, natural person, non-resident with PE, or an entity incorporated after 1 March 2024. Confirm your earliest license date and your financial year. If you are a natural person check whether your calendar year turnover exceeded AED 1 million and note that the registration deadline is the 31 March following the year in which turnover exceeded AED 1 million. For new incorporations, count three months from the incorporation date. For non-resident PEs, count nine months from the PE’s date of existence. These timelines are set by the FTA’s Decision and related guidance.
Acquire the documents that are required for Corporate Tax registration application and create a digital registration account with the FTA. Make sure that all legal and banking particulars of the company correspond to what is on file. In case of a free zone operation, please check if any listing and exemption requirements pertain specifically to your free zone status, and ensure to present this with your application. SS &Co’s accounting and tax services in Dubai include checklist preparation, document collation and submission to the FTA so your Corporate Tax registration proceeds smoothly.
Why opt for SS &Co for Corporate Tax registration and compliance?
SS &Co combiningly use tax knowledge with practical accounting experience. We deliver Corporate Tax registration services that have reduced risk and put in administrative effort. Our team keeps up with FTA guidance, decision updates, and practical clarifications so that the Corporate Tax registration timelines are applied correctly. We provide hands-on support for resident juridical persons, natural persons, non-resident entities, and free zone businesses. If you are uncertain about deadlines or need to regularize a late registration, SS &Co’s accounting and tax services in Dubai will analyze the facts, propose the best approach and liaise with the FTA on your behalf.
Clear next steps for businesses and individuals
If you are unsure about the deadline that applies to you, start by checking the date your license was first issued or the date of incorporation, and review any turnover triggers for natural persons. If your organization was formed on or after 1 March 2024, count three months from incorporation. If you are a non-resident with a permanent establishment, count nine months from the PE’s commencement. If you are an individual who exceeded AED 1 million in turnover during a calendar year, plan to register no later than 31 March of the following year. These are the practical timelines set by the FTA and referenced in professional advisories.
Once you have identified your deadline, either prepare the Corporate Tax registration application yourself using FTA guidance or instruct SS &Co to prepare and submit your application as part of our accounting and tax services in Dubai.
