While doing business in the UAE, you cannot turn a blind eye to corporate tax. With the new UAE Corporate Tax regime officially in place, corporate tax registration in Dubai and all over UAE has become mandatory for most companies, even if they expect to pay 0%. But who exactly needs to register, and are there any exceptions?
This blog breaks it down clearly, so you know where your business stands.
Let’s hit pause for a moment and walk through the basics of Corporate Tax before moving on to Corporate Tax Registration Dubai, UAE.
If you are here, you are fully aware that the Ministry of Finance in the UAE launched the Corporate Tax in UAE under Federal Decree-Law No. 47 of 2022 that became applicable for the financial year commencing on 1 June,2023. Businesses whose financial years ended on 31 December saw their corporate tax period from 1 January 2024. Corporate Tax UAE was released at a normal rate of 9% for revenues in excess of AED 375,000. Exemptions were also allowed to some individuals and small companies whose revenue generation fell below AED 3 million.
Corporate Tax Registration, Dubai, UAE
Who needs to opt for corporate Tax Registration in Dubai and the rest of UAE?
Individuals (Natural Persons)
Corporate Tax registration Dubai, UAE, isn’t limited to companies but extends to the individuals conducting business under a commercial license, provided they meet a certain income threshold i.e. their annual income exceeds AED 1 million.
- Freelancers and Sole Proprietors: If you’re operating under your personal name and your business income goes over AED 1 million annually, you’re required to register. Even if your earnings qualify you for small business relief (i.e., less than AED 3 million in revenue), you still need to register in order to access that relief.
Legal Organizations
Any company or organization recognized as a legal entity in the UAE regardless of the fact that it is based on the mainland or in a free zone, is required to register for Corporate Tax. This includes:
- Mainland Businesses: If your company holds a UAE commercial license, registration is mandatory, regardless of how much revenue you earn.
- Free Zone Companies: Even if you’re operating in a free zone and benefiting from tax incentives, you still need to register with the Federal Tax Authority (FTA). Registration is a legal requirement to remain compliant.
- Foreign Businesses: If a company is incorporated outside the UAE but consistently carries out business activities within the country, it must also complete the Corporate Tax registration process.
Public Benefit Organizations
Corporate tax registration Dubai, UAE may be required for non-profit and public interest entities depending on their classification. Under Cabinet Decision No. 37 of 2023, certain organizations that serve the public good, such as charitable foundations, must register with the FTA.
These organizations may be exempt from paying Corporate Tax, but registration is still necessary to formalize their exempt status and remain compliant.
Having understood which entity falls under the scope of corporate tax registration in Dubai, UAE, let’s move forward toward understanding the procedure of registration with Federal Tax Authority (FTA).
EmaraTax Corporate Tax Registration Dubai, UAE
The Federal Tax Authority (FTA) has opened pre-registration for Corporate Tax via the EmaraTax platform. Businesses falling under specified categories must register through EmaraTax using either their FTA account credentials or UAE PASS. Registration is required for all taxable persons, whether mandatorily or voluntarily, as outlined in the UAE Corporate Tax Law. EmaraTax is an integrated, user-friendly platform designed to streamline tax processes, including Corporate Tax, VAT, registration, payments, and compliance. It connects with key government systems like the Central Bank and UAE PASS, enhancing security and user experience.
How To Register for Corporate Tax?
Access the EmaraTax Portal
- Visit tax.gov.ae and click on EmaraTax.
- Log in using either your FTA account credentials or UAE PASS
2. Go to “Corporate Tax” Section
- Once logged in, go to the Corporate Tax services section from the main dashboard.
3. Start a New Registration
- Click on “Register for Corporate Tax”.
- You’ll be asked to confirm or update your business profile details, make sure your license information, legal entity type, and contact details are up to date.
4. Provide Required Business Details
- Fill in key information, such as:
- Legal Entity Name and Trade Name
- Trade License Number(s)
- Entity Type (e.g., LLC, Sole Establishment, Free Zone Company)
- Business Activities
- Financial Year-End Date
- Ownership details
- Nexus or place of business in the UAE (for foreign entities)
5. Upload Supporting Documents
- Commonly required documents include:
- Valid trade license(s)
- Passport/Emirates ID of the authorized signatory
- Memorandum of Association (MOA) or other incorporation documents
- Proof of authorization (e.g., Power of Attorney)
- Double-check all entries and attachments.
- Click Submit to send your application for review by the FTA.
7. Track Application Status
- You can monitor your application under the “My Applications” tab.
- Once approved, you’ll receive a Corporate Tax Registration Number (TRN).
Corporate Tax Registration Deadlines for 2025
The Federal Tax Authority (FTA) has outlined specific registration deadlines based on the month your business license was issued.
For example, if your trade license was issued in January or February, you must submit your Corporate Tax registration by 31 May 2025.
Businesses licensed in March or April have until 30 June 2025 to register.
If your license falls in May, the deadline is 31 July 2025, while June license holders need to register by 31 August 2025.
Companies with licenses issued in July have until 30 September 2025, and those registered in August or September must complete their application by 31 October 2025.
If your license was issued in October, the cut-off is 30 November 2025.
For licenses issued in November, the deadline is also 30 November 2025.
And finally, if your license was issued in December, you must register by 31 December 2025.
Missing your assigned deadline could lead to penalties, so it’s critical to act within your timeframe.
Deadlines for Non-Resident Businesses
If you’re a non-resident conducting business in the UAE either through a permanent establishment or by earning UAE-sourced income, you may also fall under the scope of Corporate Tax registration, Dubai, UAE.
Here’s how:
- If your business had a permanent establishment in the UAE before 1 March 2025, you must register within nine months from the date it was established.
- If you had a nexus in the UAE (a significant economic connection) before 1 March 2025, you have until 31 May 2025 to register.
- For non-residents who establish a permanent establishment on or after 1 March 2025, the deadline is six months from the date it was created.
- And if a nexus is formed on or after 1 March 2025, you must submit your registration within three months of that date.
Penalty in Case of Failure to Apply for Registration
All taxable persons are required to submit their corporate tax registration application. Those who fail to do so within the deadlines have to pay a penalty of AED 10,000.
SS &Co.
Like other best accounting firms, Sidra Salman & Co. has experienced Corporate Tax consultants in Dubai ready to assist you with your Corporate Tax registration through EmaraTax. We guide you through the entire process, right from understanding your registration requirements to submitting your application. Our team ensures that all the necessary documents are prepared and filed correctly, so you stay fully compliant with the UAE Corporate Tax regulations.
