Who must register
- All UAE mainland companies and free zone entities, whatever their income.
- Foreign companies managed and controlled in the UAE, or with a permanent establishment there.
- Individuals running a business with annual turnover above AED 1 million.
When to register
Companies incorporated on or after 1 March 2024 must register within three months of incorporation. Companies that existed before then had deadlines set by the FTA according to their licence issue month, all of which have now passed. If you have not registered, do it now.
How to register
- Log in to EmaraTax, or create an account with your UAE Pass.
- Choose Corporate Tax → Register, and upload your trade licence, Emirates IDs or passports of authorised signatories, and proof of authority.
- Enter your financial year, business activities and ownership details.
- Submit. The FTA issues a corporate tax registration number, usually within 20 working days.
Penalties and the waiver
| Issue | Penalty |
|---|---|
| Late registration | AED 10,000 |
| Waiver | Automatic if the first return is filed within 7 months of the end of the first tax period |
| Return and payment deadline | 9 months after the end of each tax period |
For a calendar-year company, the 2025 return and payment are due by 30 September 2026. Filing that first return by 31 July 2026 would have triggered the waiver.
After registration
- Keep IFRS-based accounts and records for seven years.
- If revenue is AED 3 million or less, consider electing small business relief on the return.
- From 2027 most businesses also need an e-invoicing provider. See UAE e-invoicing 2027: what to prepare.
New to the topic? Read UAE corporate tax, explained simply, or estimate your tax with the corporate tax estimator.
Need professional assistance?
KasemCPA can review your numbers, build the model properly or set it up in Odoo.