Who must register for corporate tax?
- every company set up in the UAE, including free zone companies, whether or not it expects to pay tax
- a foreign company that is effectively managed and controlled in the UAE
- an individual whose business turnover exceeds AED 1 million in a calendar year; wages and personal or real-estate investment income do not count towards it
- a non-resident business with a permanent establishment in the UAE, or with income from UAE property
Registration gives the business a Corporate Tax Registration Number, and from then on it files a return for every tax period, even when no tax is due.
When is the deadline?
| Who | Register within |
|---|---|
| A company set up in the UAE on or after 1 March 2024, including a free zone company | 3 months of incorporation |
| A foreign company effectively managed and controlled in the UAE, from 1 March 2024 | 3 months of the end of its financial year |
| A UAE-resident individual whose business turnover exceeds AED 1 million in a calendar year | By 31 March of the following year |
| A non-resident with a permanent establishment that began on or after 1 March 2024 | 6 months of the permanent establishment beginning |
| A non-resident with income from UAE property that began on or after 1 March 2024 | 3 months of that income beginning |
Companies set up before 1 March 2024 had deadlines during 2024, set by the month their licence was issued, and all of them have passed. A company that missed its deadline should register now.
What if you register late?
Late registration carries a fixed penalty of AED 10,000. The FTA waives it, or credits it back to your EmaraTax account if it was paid, when the business files its first corporate tax return within seven months of the end of its first tax period. The waiver applies only to the first tax period, and the FTA applies it automatically.
What the FTA asks for
- your trade licence and any branch licences
- the certificate of incorporation, Memorandum of Association or partnership agreement, where you have one
- Emirates ID and passport copies of each owner holding more than 25%, and of the authorised signatories
- proof that the signatory is authorised to act for the business
How we register your business
- Scoping. In a complimentary scoping consultation, we confirm whether you need to register, your deadline and the fee.
- Engagement. Once you accept our proposal, we send an engagement letter for you to sign.
- Documents and access. You share the documents above and access to your EmaraTax account.
- Application. We prepare the application, and it is submitted through your EmaraTax account.
- Registration number. The FTA aims to complete its review within 20 business days of receiving a complete application, and issues your Corporate Tax Registration Number.
After you register
Your return and any tax are due nine months after each tax period ends: find your due date or estimate the tax. Our corporate tax return filing starts from AED 1,000 per tax period.
Fees
| Service | Our fee, exclusive of VAT |
|---|---|
| Corporate tax registration (the FTA charges no fee) | From AED 500 |
| Corporate tax registration amendment or de-registration | From AED 500 |
| Corporate tax return: computation and filing | From AED 1,000 per tax period |
| Compliance & Finance package: bookkeeping plus every VAT and corporate tax filing, turnover up to AED 5M | From AED 1,800 a month |
Fees are confirmed after scoping, before any work starts. See all our fees.
Who handles your registration?
Our tax practice is led by Kiran Kumar CR, Co-Founder & Strategic Finance Director, who has over 13 years across corporate finance, taxation, audit and FP&A (our founders).
Questions about corporate tax registration
Does a company have to register for corporate tax if it makes no profit?
Yes. Registration depends on being a taxable person, not on making a profit, and a registered business files a return for every tax period, even when no tax is due.
How long does corporate tax registration take?
The FTA aims to complete its review within 20 business days of receiving a complete application, and then issues your Corporate Tax Registration Number.
How much does corporate tax registration cost?
The FTA charges nothing. Our registration service starts from AED 500, exclusive of VAT, and the fee is confirmed after scoping.
Do free zone companies have to register?
Yes. A free zone company registers like any other UAE company, within three months of incorporation if it was set up on or after 1 March 2024, even if it expects to pay 0% as a Qualifying Free Zone Person.
Do I need a registered tax agent to register for corporate tax?
No. Appointing a tax agent is optional, and the business stays responsible for its tax either way (Tax Procedures Law, Article 14). A business can register on EmaraTax itself or have an adviser prepare the application. Only someone listed in the FTA's register of tax agents can represent you before the FTA as your tax agent.
Is the AED 10,000 late-registration penalty always waived?
No. The waiver needs the first corporate tax return, or an exempt person's annual declaration, filed within seven months of the end of the first tax period, and it covers only that first period.