UAE corporate tax applies to businesses for financial years starting on or after 1 June 2023. Almost every company and free zone entity must register with the Federal Tax Authority (FTA) and get a corporate tax registration number, even if it expects to pay no tax. The most common and costly mistake is simply registering late: the FTA penalty for late registration is AED 10,000.
This guide explains who must register, the deadlines that apply to new companies today, the tax rates, and how to register on EmaraTax.
Who must register for corporate tax?
- Companies and other juridical persons set up in the UAE, on the mainland or in a free zone, including free zone persons.
- Foreign companies that are effectively managed and controlled in the UAE, or that have a permanent establishment or nexus here.
- Individuals doing business (natural persons) whose business turnover in the UAE exceeds AED 1 million in a calendar year.
Important: registration is separate from paying tax. A company with low or no profit must usually still register and file returns.
Registration deadlines
FTA Decision No. 3 of 2024 set the deadlines. The deadlines for companies that already existed before 1 March 2024 have now passed, so for most new businesses the rules below apply:
| Who | Deadline to register |
|---|---|
| Company set up in the UAE on or after 1 March 2024 (mainland or free zone) | Within 3 months of incorporation or establishment |
| Foreign company managed and controlled in the UAE (from 1 March 2024) | Within 3 months of the end of its financial year |
| Resident individual with business turnover above AED 1 million | By 31 March of the following year |
| Non-resident individual who becomes subject to tax | Within 3 months of becoming subject to tax |
A company that existed before 1 March 2024 and still hasn’t registered has missed its deadline and should register immediately.
Penalty for late registration
Missing the registration deadline leads to an administrative penalty of AED 10,000, introduced by an update to Cabinet Decision No. 75 of 2023 on administrative penalties. Put the deadline in your calendar on the day you get your trade licence.
Corporate tax rates at a glance
| Taxable income | Rate |
|---|---|
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
Free zone companies that meet the conditions to be a “Qualifying Free Zone Person” can benefit from 0% on qualifying income, but they must still register and file. Large multinational groups are subject to separate rules.
How to register on EmaraTax: step by step
- Sign in to EmaraTax, the FTA’s online platform, with UAE PASS or your FTA account.
- Open your Taxable Person profile, the same profile used for VAT, or create one if you don’t have one.
- Click “Register” under Corporate Tax and start the application.
- Enter the business details: trade licence, legal form, activities, financial year and authorised signatory.
- Upload the documents listed below.
- Submit and answer any FTA queries quickly.
- Receive your Corporate Tax Registration Number by email once approved.
Documents to prepare
- A valid trade licence, plus any branch licences.
- The Memorandum or Articles of Association.
- Passport and Emirates ID copies of owners and the authorised signatory.
- Proof of authorisation for the signatory, such as a power of attorney, where required.
- Contact details and the business address.
Common mistakes to avoid
- Thinking “no profit” means “no registration”. Most companies must still register.
- Missing the 3-month window after setting up a new company.
- Assuming free zone companies are exempt from registering.
- Wrong financial year on the application, which affects every future return.
- Mixing up VAT and corporate tax. They are separate registrations with different numbers.
Frequently asked questions
Do I need to register for corporate tax if my company makes no profit?
Usually yes. Registration is required for companies whether or not they expect to pay tax.
What is the deadline for a new company to register?
For a company set up in the UAE on or after 1 March 2024, within 3 months of incorporation.
What is the penalty for late corporate tax registration?
AED 10,000.
Do freelancers and sole traders need to register?
Individuals doing business must register if their business turnover in the UAE exceeds AED 1 million in a calendar year.
Get your corporate tax registration done on time
Bin Gohar PRO Services prepares and submits corporate tax and VAT registrations, and supports bookkeeping, for companies in Dubai and across all seven Emirates. Message us on WhatsApp at +971 50 178 9163 to check your deadline, or see our accounting and bookkeeping services.
Also useful: VAT Registration in the UAE and Trade Licence Amendment in Dubai.
Sources: PwC — FTA Decision No. 3 of 2024 registration timeline and penalty; Economy Middle East — Natural persons and the AED 1 million threshold; Federal Tax Authority.
This guide gives general information, not tax advice. Check your situation with the FTA or a registered tax agent.
