Who must register for Corporate Tax?
Every UAE company and free zone company must register, even if it expects to pay no tax, and so must every individual whose business turnover goes over AED 1,000,000 in a calendar year (Corporate Tax Law, Article 51; Cabinet Decision No. 49 of 2023). Holding a VAT TRN does not register you for Corporate Tax: the two are separate registrations with separate thresholds.
For an individual, salary, personal investment income and real estate investment income that does not need a licence never count towards the AED 1 million. UAE branches of a UAE company do not register separately (FTA). Some exempt persons register only when the FTA asks them to.
When is my Corporate Tax registration deadline?
It depends on when the business was set up (FTA Decision No. 3 of 2024, in force from 1 March 2024):
| Who | Register by |
|---|---|
| UAE company or free zone company incorporated on or after 1 March 2024 | 3 months from the date of incorporation, establishment or recognition (Article 3(3)) |
| UAE company or free zone company incorporated before 1 March 2024 | A fixed 2024 date set by the month its licence was issued, any year (Article 3(1), table below) |
| Company that had no licence on 1 March 2024 | 3 months from 1 March 2024 (Article 3(1)) |
| Individual whose business turnover goes over AED 1 million in 2024 or later | 31 March of the following year (Article 5) |
| Company incorporated abroad but effectively managed and controlled in the UAE | 3 months from the end of its financial year (Article 3(3)) |
| Non-resident company with a permanent establishment set up on or after 1 March 2024 | 6 months from when the permanent establishment exists (Article 4(2)) |
| Non-resident company with a nexus in the UAE from 1 March 2024 | 3 months from when the nexus is established (Article 4(2)) |
| Non-resident individual subject to Corporate Tax | 3 months from meeting the conditions (Article 5) |
The calculator above covers UAE-resident companies and individuals; for the last four rows, use the rule in the table and confirm with the FTA. The Decision does not say whether a deadline that falls on a weekend moves, so apply before the last day.
Deadlines by licence issue month (companies set up before 1 March 2024)
A company incorporated before 1 March 2024 had to register by the date set for the month its licence was issued, whatever the year of issue. With several licences, the earliest one counts (Article 3(2)). All of these dates have passed: a company that has not registered should apply now.
| Licence issued in | Registration deadline |
|---|---|
| January or February | 31 May 2024 |
| March or April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August or September | 31 October 2024 |
| October or November | 30 November 2024 |
| December | 31 December 2024 |
Worked examples
Mainland LLC, licence issued 12 August 2019. An August licence means the deadline was 31 October 2024. If the company has not registered, it is late and the AED 10,000 penalty applies, unless the waiver below removes it.
Free zone company incorporated 15 October 2026. Three months from incorporation: register by 15 January 2027, which is 63 days from 13 November 2026. This applies even if all its income will qualify for 0%.
Freelancer whose 2026 business turnover passes AED 1 million. Register by 31 March 2027. If 2026 is the first tax period, the return is due within nine months of its end, by 30 September 2027; filing it by 31 July 2027 (seven months) also keeps the late registration waiver if registration was late.
What is the penalty for late Corporate Tax registration?
The penalty is AED 10,000 for not applying within the FTA's timeline (Cabinet Decision No. 75 of 2023, as amended by No. 10 of 2024, from 1 March 2024). It applies whether or not any tax is due. The VAT penalty changes of 14 April 2026 (Cabinet Decision No. 129 of 2025) do not change it: Corporate Tax penalties sit in their own decision.
The FTA's waiver initiative removes the AED 10,000 if you file your first Corporate Tax return (or annual declaration, for exempt persons) within 7 months of the end of your first tax period, instead of the usual nine (Public Clarification CTP006). It covers people who registered late, who have not applied yet, and who already paid the penalty, which is then credited back to their EmaraTax account. It applies only to the first tax period and is applied automatically. The Cabinet approval took effect on 14 April 2025; as of the FTA's waiver page updated 26 October 2026, the initiative is still in place and no end date has been announced. Register on time rather than rely on it.
How do I register for Corporate Tax on EmaraTax?
You apply on EmaraTax, free of charge: the FTA estimates about 25 minutes to submit and up to 20 business days to process a complete application (FTA). Have these ready as PDFs (up to 15 MB each): trade licence (and branch licences), certificate of incorporation or memorandum of association, Emirates ID and passport of each owner above 25% and of the authorised signatory, and proof of the signatory's authority. The steps, from the FTA registration user guide:
- Sign in to EmaraTax. Sign in to EmaraTax with UAE Pass or your EmaraTax login. New users sign up first.
- Create or open the taxable person. If the business is not yet on your account, create a new taxable person profile (name in English and Arabic, contact email). Then select it and click View.
- Start the Corporate Tax registration. Under Corporate Tax, open the three-dot Action menu and click Register. Tick the declaration on the service card and click Start.
- Entity details. Choose the entity type and sub-type, enter the incorporation date, upload the certificate of incorporation or memorandum of association (PDF), and choose the Corporate Tax period that matches your financial year.
- Licence details. Upload the trade licence and enter the issuing authority, licence number, issue and expiry dates, business activities and the owners. Add branch licences if you have them.
- Contact details and authorised signatory. Enter the address and contacts. Add the authorised signatory (retrieved through UAE Pass, or entered by Emirates ID or passport) and upload proof of their authority.
- Review and submit. Check everything, tick the declaration and click Submit. You get a reference number; the FTA approves the application, rejects it or asks for more information by email, and you then hold a Corporate Tax registration number.
Do freelancers and sole establishments need to register?
Only once their business turnover goes over AED 1,000,000 in a calendar year; then they must register by 31 March of the following year (Cabinet Decision No. 49 of 2023, Article 2; Decision No. 3 of 2024, Article 5). The test is the total turnover of all the business activities you carry on in your own name, such as on a freelance permit, counted together. Below the threshold you do not register. If your sole establishment is set up differently from a business in your own name, confirm its position with the FTA.
More on thresholds, what counts as turnover and what most freelancers end up paying in do freelancers pay Corporate Tax in the UAE?
What happens after registration: first return and Small Business Relief
After registering you file a Corporate Tax return for every tax period, within nine months of its end (Corporate Tax Law, Article 53), even if no tax is due. The tax period follows your financial year: the calendar year, or the 12-month period of your financial statements (Article 57). For a calendar-year business, the 2026 return is due by 30 September 2027. Due dates for every financial year end, the late filing penalty and the EmaraTax filing steps are in the Corporate Tax return and Small Business Relief guide.
If revenue is AED 3,000,000 or less in the period and in every earlier period, a resident business can elect Small Business Relief and be treated as having no taxable income. After Ministerial Decision No. 131 of 2026 it is available for tax periods ending on or before 31 December 2029 (it was 2026); the threshold is unchanged. It is elected in the return, not automatic, and the FTA says eligible businesses must still register, file and keep records. Qualifying free zone persons and members of large multinational groups cannot elect it, and a loss in a relief year cannot be carried forward (Ministerial Decision No. 73 of 2023).
Corporate Tax records must be kept for seven years; see how long to keep invoices. Setting up a new company? The full sequence from licence to first invoice is in how to start a business in the UAE.
If you keep your books in Fatura Go, the dashboard shows a corporate tax registration reminder until you add your corporate tax registration number, and Finance → Corporate tax works out taxable income from your books for you or your accountant to enter on EmaraTax.