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Corporate Tax Registration in the UAE: Step-by-Step Guide (2025 Update)
All UAE businesses that fall within the scope of Federal Decree-Law No. 47 of 2022 must register for Corporate Tax (CT) with the Federal Tax Authority (FTA).
Registration is completed online through the EmaraTax portal and results in the issuance of a Corporate Tax Registration Number (TRN).
This guide explains who needs to register, which documents are required, and the exact steps to complete registration — helping you stay compliant and avoid costly FTA penalties.
Key Facts:
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Tax Authority: Federal Tax Authority (FTA)
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Tax Rate: 0% on taxable income up to AED 375,000; 9% above AED 375,000
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Effective Date: Financial years starting on or after 1 June 2023
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System Used: EmaraTax Portal
Who Must Register for Corporate Tax
✅ Entities Required to Register
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All UAE-incorporated companies and other juridical persons (LLCs, PSCs, PJSCs, partnerships).
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Free Zone businesses, whether or not they expect to claim the 0 % Free Zone rate.
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Foreign companies with a Permanent Establishment (PE) in the UAE or UAE-source income.
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Natural persons (sole proprietors / freelancers) carrying out a business activity requiring a licence.
❌ Entities Not Required to Register
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Government entities and wholly owned government-controlled companies listed under Cabinet Decision.
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Businesses engaged in extractive or non-extractive natural resource activities subject to emirate-level taxation.
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Public benefit entities and qualifying investment funds approved by the FTA.
Registration Deadlines (2024–2025)
The FTA has introduced staggered registration deadlines based on the date of the entity’s trade licence.
| Licence Issue Month | Last Date to Register |
|---|---|
| Jan – Feb | 31 May 2024 |
| Mar – Apr | 30 Jun 2024 |
| May – Jun | 31 Jul 2024 |
| Jul – Aug | 31 Aug 2024 |
| Sep – Oct | 30 Sep 2024 |
| Nov – Dec | 31 Oct 2024 |
| No trade licence (e.g. individuals) | Within 3 months of first business activity |
Late registration penalty: AED 10,000.
Businesses should apply well before their deadline to avoid system congestion and processing delays.
Documents You’ll Need
Before you begin, prepare clear copies of:
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Trade Licence (all pages)
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Memorandum / Articles of Association (MOA / AOA)
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Emirates IDs and passports of owners / partners / authorised signatories
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Proof of business address (Ejari / utility bill / tenancy contract)
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Valid contact details (email, mobile number, PO Box)
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Latest bank statement or bank letter
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Financial statements (if available)
Having complete, consistent documents ensures faster FTA approval.
Step-by-Step Registration Process
Step 1 – Create or Log In to EmaraTax Account
Visit EmaraTax Portal.
If you already have a VAT or Excise account, use the same credentials.
Otherwise, click “Sign Up” and verify your email.
Step 2 – Select “Corporate Tax” → “Register”
Once logged in:
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Choose the relevant Taxable Person.
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Click “Corporate Tax Registration”.
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Confirm business details pulled from your profile.
Step 3 – Complete the Application Form
Provide the following information:
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Legal Name and Trade Name (as per licence)
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Business Activity and sector description
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Trade Licence Number and issuing authority
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Financial Year Start and End Dates
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Ownership Structure (attach MOA if requested)
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Address & Contact Information
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Bank Account Details (IBAN / branch)
Step 4 – Upload Supporting Documents
Attach PDF or JPEG files under 10 MB each.
Ensure all documents are clear, signed, and match your business name exactly.
Step 5 – Review and Submit
Double-check all details for accuracy, then click “Submit.”
You’ll receive an on-screen acknowledgement and an email confirmation.
Step 6 – FTA Review and Approval
The FTA typically reviews applications within 20 working days.
Once approved, you’ll receive your Corporate Tax Registration Number (TRN) by email and in your EmaraTax dashboard.
After You Receive Your TRN
Once registered, you must:
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Display your TRN on official correspondence and invoices.
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Maintain proper accounting records in accordance with IFRS / IFRS for SMEs.
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File one annual Corporate Tax return within 9 months of your financial year-end.
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Pay any Corporate Tax due by the same 9-month deadline.
FTA penalties apply for missing or inaccurate returns.
Common Registration Mistakes to Avoid
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Submitting expired or mismatched trade licences.
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Entering incorrect financial year start date (use your actual accounting year).
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Uploading unsigned MOA or incomplete documents.
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Using personal email addresses instead of an official business one.
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Waiting until the last week of the deadline period to register.
FAQs on Corporate Tax Registration in the UAE
Q1. Do freelancers need to register for Corporate Tax?
Yes — if their total business income exceeds AED 375,000 per year or if they hold a valid trade licence.
Q2. Is registration through EmaraTax free?
Yes. There are no government fees for registration.
Q3. Can one company have multiple TRNs?
No. Each legal entity receives a single TRN covering all its taxable activities.
Q4. How long does approval take?
Typically 10–20 business days, provided documents are complete and consistent.
