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Corporate Tax Registration

Corporate tax registration is a deadline, not a choice, and it applies to free zone companies too. We register you with the Federal Tax Authority inside the statutory window.

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UAE corporate tax runs at 0 percent on taxable income up to AED 375,000 and 9 percent above that, under Article 3 of Federal Decree-Law 47 of 2022. The part founders miss is that 0 percent is a rate, not an exemption from registering. A free zone company pays nothing on qualifying income and still has to register, and so does a company that has not yet earned a dirham. The deadline runs from your own dates, not from a general date in the calendar. For a resident company incorporated on or after 1 March 2024, Federal Tax Authority Decision 3 of 2024 gives three months from the date of incorporation, establishment or recognition, and it says in terms that this includes a Free Zone Person. Miss it and an administrative penalty applies under Cabinet Decision 75 of 2023.

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Key Features

  • Your own deadline worked out first: three months from incorporation for a UAE resident company formed on or after 1 March 2024, free zone companies included, under Article 3 of FTA Decision 3 of 2024
  • Foreign companies assessed separately, because a non-resident with a permanent establishment in the UAE has six months from the date that establishment exists, and a non-resident with a nexus has three months from the date the nexus is established, under Article 4 of the same decision
  • Natural persons carrying on a business assessed under Article 5, where a resident registers by 31 March of the following calendar year once turnover passes the threshold in the tax legislation
  • Registration filed on EmaraTax with the trade licence, the ownership documents and the financial year end, and the tax registration number issued to you rather than held by an agent
  • You supply the trade licence, the shareholder documents, the Emirates ID and passport of the authorised signatory, and your financial year end, which is what sets every date after this one

Benefits for Your Business

  • Registered inside the statutory window, so the AED 10,000 late registration penalty does not arise.
  • A clear answer on whether your free zone company must register, which it almost always must.
  • The registration done once and correctly, rather than corrected later when a bank or an auditor asks for the number.
  • Your first return date set on a calendar at the same time, so registration is not the end of the thought.
General information, not tax advice. The rate, the threshold and the registration deadlines above were read in Federal Decree-Law 47 of 2022 and Federal Tax Authority Decision 3 of 2024 on 16 September 2026. What applies to your company depends on its own facts, its residence and its financial year, and we confirm your position before filing.

UAE corporate tax at a glance

Corporate tax applies to UAE businesses for financial years starting on or after 1 June 2023. These are the figures that matter when you register:

ItemWhat applies
Rate0% on taxable income up to AED 375,000, 9% on income above that
LawFederal Decree-Law No. 47 of 2022
Who registersEvery taxable person, including free zone companies and companies with no income yet
WhereEmaraTax, the Federal Tax Authority (FTA) portal
Registration deadline3 months from incorporation for a resident company formed on or after 1 March 2024
Late registration penaltyAED 10,000
Tax returnWithin 9 months of the end of your tax period
Small Business ReliefRevenue of AED 3,000,000 or less, for tax periods ending on or before 31 December 2029

To estimate what you would pay, use our free corporate tax calculator.

Corporate tax registration deadlines in the UAE

Your deadline runs from your own dates, not from one national date. FTA Decision No. 3 of 2024 sets them:

WhoDeadline
Resident company incorporated on or after 1 March 2024 (free zone included)3 months from the date of incorporation
Resident company incorporated before 1 March 2024Set by the month the licence was issued. All of these deadlines passed in 2024, so register now
Non-resident with a permanent establishment in the UAE6 months from the date the permanent establishment exists
Non-resident with a nexus in the UAE3 months from the date the nexus is established
Resident individual doing business (turnover above AED 1,000,000 in a year)31 March of the following year

Missed your date? Read the penalty section below first, because the fine can still be waived.

How to register for corporate tax in the UAE

  1. Create or log in to your EmaraTax account on the FTA portal.
  2. Open the corporate tax registration form for your company.
  3. Enter the company details from your trade licence: legal name, licence number, issuing authority and business activities.
  4. Add the owners and the authorised signatory, with their Emirates ID and passport.
  5. Confirm your financial year end, which sets your tax period and every date after it.
  6. Submit the application. The FTA reviews it and issues your corporate tax registration number (TRN).

Documents you need: trade licence, memorandum or articles of association, Emirates ID and passport of the authorised signatory, proof of authority (such as a power of attorney) and contact details. The FTA charges no fee to register. If you also need VAT, see our VAT registration guide.

Do free zone companies need to register?

Yes. A free zone company must register for corporate tax like any other UAE company, even when it expects to pay 0%.

  • A Qualifying Free Zone Person pays 0% on qualifying income and 9% on the rest, but only if it meets the conditions every year.
  • A free zone company cannot claim Small Business Relief and the 0% free zone rate at the same time.
  • If a condition is failed, the company loses the 0% rate for that year and the next four.

Testing free zone status each year is part of our corporate tax filing service.

Late registration penalty and the waiver

Registering late costs AED 10,000 under Cabinet Decision No. 75 of 2023.

The FTA runs a waiver for this penalty. It applies to your first tax period only. To qualify, you register and then file your first tax return (or annual declaration) within 7 months of the end of that first tax period.

  • If you qualify, the penalty is cancelled automatically, with no request needed.
  • If you already paid it, the FTA credits the amount to your EmaraTax account.

Check with us before relying on the waiver, because it depends on your own tax period.

Small Business Relief extended to 2029

On 7 August 2026 the Ministry of Finance extended Small Business Relief by Ministerial Decision No. 131 of 2026. It now covers tax periods ending on or before 31 December 2029, instead of 31 December 2026.

  • The revenue limit is unchanged at AED 3,000,000, tested in the current and every previous tax period.
  • The relief is elective and is claimed in the tax return.
  • It does not remove the duty to register. A company claiming the relief must still register and file.

Frequently Asked Questions

What is corporate tax in the UAE?

Corporate tax is a federal tax on business profits. It is 0% on taxable income up to AED 375,000 and 9% above that, under Federal Decree-Law No. 47 of 2022, for financial years starting on or after 1 June 2023.

Is corporate tax registration mandatory in the UAE?

Yes, for every taxable person. That includes free zone companies and companies that have not earned any income yet. A 0% rate is not an exemption from registering.

What is the corporate tax registration deadline in the UAE?

For a resident company incorporated on or after 1 March 2024, it is 3 months from the date of incorporation. Companies formed before that had deadlines in 2024 that have now passed, so they should register immediately.

How do I register for corporate tax in the UAE?

Register online on EmaraTax, the Federal Tax Authority portal. You need the trade licence, the memorandum of association, the Emirates ID and passport of the authorised signatory, and your financial year end. The FTA charges no registration fee.

Do free zone companies need to register for corporate tax?

Yes. Free zone companies must register even if they expect to pay 0% as a Qualifying Free Zone Person.

What is the penalty for late corporate tax registration?

AED 10,000. The FTA waives it if you register and file your first tax return within 7 months of the end of your first tax period. If it was already paid, the amount is credited to your EmaraTax account.

Has Small Business Relief been extended to 2029?

Yes. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029. The revenue limit stays at AED 3,000,000, and you must still register.

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Corporate Tax Registration UAE: Deadline and Steps | Entityz