UAE Corporate Tax Registration: Deadlines & Penalties

Every UAE company, including every free zone company, must register for Corporate Tax with the Federal Tax Authority (FTA), even if it expects to pay no tax. Registration is free and done online on EmaraTax. Under the FTA's rules, a UAE company set up on or after 1 March 2024 generally has three months from its incorporation to apply, and missing the deadline can bring an AED 10,000 administrative penalty. These rules were current when we checked; confirm the latest position on tax.gov.ae before relying on any date.

This is general guidance, not tax advice. Speak to a registered tax agent about your specific case.

Who must register

Corporate Tax registration is not linked to profit. The obligation comes from being a "taxable person". In practice, that includes:

• Mainland companies (LLCs and other legal entities) incorporated in the UAE.
• Free zone companies, including those that hope to be a Qualifying Free Zone Person and pay 0% on qualifying income.
• Foreign companies with a permanent establishment or a taxable presence in the UAE.
• Individuals running a business (for example, freelancers or sole establishments) whose business turnover exceeds AED 1 million in a calendar year.

Some bodies are exempt, such as certain government entities, but even some exempt persons need to register. If you're not sure, assume you must register and check with an adviser.

Registration deadlines

The FTA set registration timelines in FTA Decision No. 3 of 2024, which took effect on 1 March 2024. The main cases for new businesses are summarised below.

For a new free zone company, the clock usually starts with the licence or certificate of incorporation. If your licence was issued in, say, early June, you should treat early September as your outside deadline, and ideally register within the first few weeks. The FTA's Corporate Tax registration service describes the official process.

Penalties for registering late

The administrative penalty for not submitting a Corporate Tax registration application on time is AED 10,000, based on the FTA's published penalty rules at the time of writing.

The FTA has previously run a waiver initiative that removed this penalty for some businesses, provided they filed their first tax return within a set period. Whether a similar relief applies to you depends on dates and conditions set by the FTA, so don't plan around a waiver. Registering on time is far simpler.

Late registration also has knock-on effects. Without a Corporate Tax registration number you can't file the return, and late filing and late payment carry their own penalties.

Step-by-step on EmaraTax

What to prepare

• Trade licence with all pages and any amendments.
• Memorandum or articles of association showing owners and signatories.
• Passport and Emirates ID of the authorised signatory, and details of owners holding a significant share.
• Proof of authorisation for the signatory, such as a power of attorney or board resolution, if the MoA doesn't name them.
• Company contact details, address and financial year end.

The application

1. Sign in to EmaraTax with UAE PASS or an EmaraTax account.
2. Create or open the taxable person profile for your company.
3. Select Corporate Tax registration and fill in entity details, licence information, business activities, owners, contacts and the authorised signatory.
4. Upload documents as clear PDFs. Make sure licence numbers and dates match the licence exactly; mismatches are a common reason for the FTA to send applications back.
5. Submit and track. The FTA may ask for clarification through the portal. Once approved, you receive a Corporate Tax registration number (TRN).

After registration: what comes next

Registration is the first step. The main ongoing obligations are:

• Keep proper accounting records for each financial year.
• File a Corporate Tax return and pay any tax due within 9 months of the end of each tax period.
• Track your rate: 0% on taxable income up to AED 375,000 and 9% above it, or 0% on qualifying income if you meet the Qualifying Free Zone Person conditions.
• Check Small Business Relief. Eligible businesses with revenue up to AED 3 million can elect relief for tax periods ending on or before 31 December 2029 (extended by the Ministry of Finance in August 2026); it isn't available to Qualifying Free Zone Persons.
• Update the FTA if your licence, owners or address change, and deregister if you close the company.

If you want to understand how the 0% free zone regime works and what can make you lose it, read our separate explainer on Corporate Tax for free zone companies. This article only covers the registration side.

Corporate Tax registration vs VAT registration

Many founders confuse the two. They are different taxes with different triggers:

• Corporate Tax: registration is required for almost every company, regardless of income.
• VAT: registration is required only once taxable supplies pass AED 375,000 (or optionally from AED 187,500).

Both are handled through the same EmaraTax account. If you also need VAT, see our VAT registration service.

How we help

Freezone King is not the FTA or a government body. We register your company for Corporate Tax on EmaraTax, check the details match your licence, and remind you of upcoming deadlines. The FTA charges nothing to register; our fee is a service fee. See our Corporate Tax registration in UAE page for what's included.

Next step: if you're about to set up, compare our packages, and plan to register for Corporate Tax as soon as your licence is issued.