How to Register for Corporate Tax in the UAE (2025)

Business & Investments

How to Register for Corporate Tax in the UAE (2025)

If you run a UAE business in mainland or free zone, you’re required to register for Corporate Tax. This guide walks you through who must register, by when, and how, plus the documents you’ll need and the penalties (and recent waivers) to be aware of. If you’d like hands-on help with corporate tax registration Dubai, a specialist can set it up correctly the first time.

Quick facts (so you know what you are dealing with)

Rates: 0% on taxable income up to AED 375,000; 9% above that. Free zone entities that qualify as QFZP can still get 0% on qualifying income (and 9% on non-qualifying).
Who must register: UAE companies (mainland & free zone), many non-residents with a permanent establishment or nexus, and natural persons (individuals) carrying on a business once their calendar-year turnover exceeds AED 1,000,000.
Where to register: EmaraTax (the FTA portal).

Who must register For Corporate Tax (And who doesn’t)

Resident juridical persons (LLCs, PSCs, free zone companies, etc.) mandatory.
Non-resident juridical persons (register if you have a UAE permanent establishment) or nexus ( UAE real-estate income).
Natural persons (individuals) (register if business/independent activity turnover > AED 1,000,000 in a calendar year; wages, personal investments, and most UAE real estate investment income aren’t counted. The deadline is 31 March of the following year (turnover > AED 1m in 2024 → register by 31 March 2025).

When to register for Corporate Tax(deadlines you can’t miss)

The FTA set specific timeframes in Decision No. 3 of 2024. Key rules:

New resident companies (on/after 1 Mar 2024): Within 3 months of incorporation/registration (or, for foreign entities effectively managed in the UAE, within 3 months from the end of the first UAE financial year).
Non-resident with PE: If the PE existed before 1 Mar 2024 → within 9 months from PE existence; if after → within 6 months. Non-resident with nexus: existing before 1 Mar 2024 → 31 May 2024; after → within 3 months of nexus.
Natural persons: 31 March of the following year after your turnover first exceeds AED 1m.

Penalty: Missing the registration deadline triggers an AED 10,000 administrative penalty (with a waiver window).

How to Register on EmaraTax (step by step)

Create / log in to EmaraTax (preferably with UAE PASS)
Add/select your Taxable Person (your company or you, if registering as a natural person)
Start “Corporate Tax Registration”. Complete the online form sections
Upload documents (typical):

Trade licence(s) & establishment documents (MoA/AoA)
Certificate of incorporation/registration
Owners/shareholding (≥25%) and authorised signatory IDs & authority proof
Registered address and contact details
Bank IBAN (or bank letter)
Any branch details
(Exact lists can vary by legal form; the FTA user manual shows the flow.)

Review & submit. Track status in your EmaraTax dashboard. On approval, you’ll receive your CT TRN

Free Zone Companies: Keeping 0% on Qualifying Income

To be (and remain) a Qualifying Free Zone Person (QFZP) you must meet tests around substance, qualifying activities, de-minimis limits, and other conditions. The FTA’s Free Zone Persons guide includes practical examples including cases with no revenue that don’t automatically disqualify you.

Some activities and, from 2025, certain categories face audited financial statement requirements under updated rules. Always check your zone’s compliance letters.

Accounting Standards, Records & Audits

Financial statements must be prepared under IFRS (or IFRS for SMEs if your revenue is ≤ AED 50 million). Keep records for 7 years.
From tax periods starting 1 Jan 2025, MD 84 of 2025 clarifies audit expectations (e.g., the AED 50m threshold for audited financials for non-tax-group taxpayers; special rules for some QFZP/Tax Group cases).

Small Business Relief (SBR)

If your revenue ≤ AED 3 million in a period from 1 June 2023 through 31 Dec 2026, you can elect SBR which treats you as having no taxable income for that period. You must still register first and meet the conditions.

New for 2025: Domestic Minimum Top-up Tax (DMTT)

From 1 January 2025, the UAE applies a 15% top-up tax for large multinational groups (global revenue ≥ EUR 750m), aligning with OECD Pillar Two. This doesn’t change standard 0%/9% rates for regular SMEs but affects in-scope MNEs’ effective rate.

Penalties plus an important waiver

Late registration: AED 10,000
Temporary waiver initiative (2025): If you missed Corporate tax registration, you can avoid or recover the late-registration penalty by submitting your first CT return (or annual declaration for exempt persons) within 7 months after your first tax period ends. The FTA notes refunds/credits post-compliance.

Do not rely on this forever, use it to get compliant.

After Corporate Tax Registration

File your CT return within 9 months of financial year-end (31 Dec 2024 year-end → 30 Sep 2025 filing deadline).
Maintain books & records (and audits where applicable).
Check free zone conditions annually if you rely on QFZP status.

Common mistakes to avoid

Waiting to register “until filing time” deadlines are earlier than the first return.
Assuming a free zone licence means “no registration” you still must register to access any 0% benefits.
Ignoring the natural person rules (solo consultants, influencers, freelancers) once turnover exceeds AED 1m.