Every UAE company and free zone entity must register for corporate tax, even if no tax will be due. A company set up on or after 1 March 2024 has three months from incorporation to register. Freelancers with turnover above AED 1 million register by 31 March of the following year. Registering late costs AED 10,000.
Who has to register?
Every mainland company, free zone company and branch of a foreign company, whatever its size and even if it expects to pay nothing. Registration is separate from paying tax: a business with AED 200,000 of profit pays 0% but still needs a corporate tax registration number and must file a return. Corporate tax is 0% on taxable income up to AED 375,000 and 9% above it (Cabinet Decision No. 116 of 2022).
Individuals running a business in their own name, including sole establishments and freelancers, register only when their business turnover goes above AED 1,000,000 in a calendar year (Cabinet Decision No. 49 of 2023). Salary, personal investments and rental income from property you own personally do not count toward that figure.
What is my registration deadline?
It depends on when the business started (PwC summary of FTA Decision No. 3 of 2024):
- Companies set up on or after 1 March 2024: within 3 months of incorporation, including free zone companies.
- Companies that existed before 1 March 2024: deadlines ran from 31 May to 31 December 2024, by the month the licence was issued. If you missed yours, register now; the penalty does not grow with time, but returns and tax keep falling due.
- Resident individuals over AED 1 million turnover: by 31 March of the year after the turnover was earned.
- Foreign companies managed from the UAE: within 3 months of the end of their financial year.
“Registration for Corporate Tax purposes is available through the EmaraTax digital tax services platform.”
What does registering late cost?
A fixed AED 10,000 administrative penalty (Ministry of Finance). The FTA has offered a waiver of this penalty where the first corporate tax return is filed within seven months of the end of the first tax period (Federal Tax Authority). Check eligibility on EmaraTax before relying on it, and do not let a late registration turn into a late return as well, because return penalties are charged monthly.
How does registration work?
Registration is done online through the FTA's EmaraTax portal (Federal Tax Authority) and the FTA does not charge for it. We handle it in four steps:
- Check whether you must register, and confirm your deadline and first tax period.
- Collect the documents: trade licence, Emirates ID and passport of the owners and signatory, memorandum of association and proof of authority.
- Submit the application on EmaraTax and answer any FTA query quickly.
- Diary your first return date and set up the bookkeeping the return will need.
What comes after registration?
A return for every tax period, due 9 months after the period ends, even if the tax is zero (Federal Tax Authority). For most small businesses the first big decision is whether to elect for Small Business Relief, which treats the business as having no taxable income where revenue is AED 3 million or less, for tax periods ending on or before 31 December 2029 (Ministry of Finance via WAM). Free zone companies also decide whether they can be a Qualifying Free Zone Person. We cover both in our corporate tax return filing service.
Frequently asked questions
Do I need to register if my company made a loss?
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Yes. Registration does not depend on profit. A company with a loss still registers and files a return, and the loss can be carried forward against future profits.
Does a dormant company need to register?
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Yes, if it holds a valid licence. You can apply to deregister once the licence is cancelled and the final return is filed.
Is corporate tax registration the same as VAT registration?
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No. They are separate registrations with separate numbers and deadlines. VAT depends on turnover above AED 375,000; corporate tax registration applies to every company.
How long does registration take?
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Often a few days to a few weeks once the application is complete. Missing or inconsistent documents are the usual reason for delay.
Sources
- UAE Corporate Tax: FTA Decision No. 3 of 2024 on registration timelines — PwC Middle East. Checked 23 October 2026.
- FTA urges resident juridical persons with licences issued in December to register for Corporate Tax before end of December 2024 — Federal Tax Authority, 5 December 2024. Checked 23 October 2026.
- AED10,000 Penalty for Late Corporate Tax Registration (Cabinet Decision No. 10 of 2024) — UAE Ministry of Finance, 27 February 2024. Checked 16 October 2026.
- Waiver of penalties (corporate tax late registration) — Federal Tax Authority. Checked 17 October 2026.
- Cabinet Decision No. 49 of 2023 on business activities of natural persons subject to Corporate Tax (AED 1,000,000 turnover) — UAE Ministry of Finance. Checked 23 October 2026.
- Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax (AED 375,000) — UAE Ministry of Finance. Checked 16 October 2026.
- FTA emphasises the need to submit tax returns and settle Corporate Tax payable within specified deadlines to avoid late payment penalties — Federal Tax Authority, 14 September 2025. Checked 23 October 2026.
- Ministry of Finance extends Small Business Relief to tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131) — WAM via Aletihad, 7 August 2026. Checked 16 October 2026.