Corporate Tax registration in the UAE — on time, set up correctly
Every UAE company must register for Corporate Tax, even when no tax will be payable. We check your deadline, register you on EmaraTax and set up your first tax period correctly, so your first return starts on the right footing.
Who has to register
- Every UAE company — mainland and free zone — is generally a taxable person and must register, including companies with no profit, no revenue yet or a 0% free zone position.
- Foreign companies with a permanent establishment or other taxable presence in the UAE.
- Individuals running a business or business activity in the UAE once turnover from it exceeds AED 1 million in a calendar year.
Deadlines and penalty
| Companies incorporated on or after 1 March 2024 | Within 3 months of the date of incorporation |
| Foreign companies with a UAE permanent establishment | Within 6 months of the permanent establishment arising |
| UAE-resident individuals above the AED 1 million threshold | By 31 March of the following year |
| Late-registration penalty | AED 10,000 |
In some cases the late-registration penalty can be waived if the first Corporate Tax return is filed within seven months of the end of the first tax period — see how the waiver works.
Where companies go wrong
- Assuming a free zone company does not need to register because it expects to pay 0%.
- Choosing the wrong first tax period, which then shifts every later deadline.
- Registering with ownership or licence details that do not match the trade licence, which delays approval.
How we help
- We confirm your registration deadline and whether a penalty has already arisen.
- We prepare and submit the application on EmaraTax and follow it through to your Corporate Tax Registration Number.
- We set your tax period from your financial year and flag the free zone position early, so the 0% analysis can be planned from the start.
- Our team also brings cross-border tax experience for groups and foreign-owned companies, and supports clients with FTA queries and penalty matters if issues arise.
What we need from you: trade licence, memorandum of association, passport and Emirates ID of the owners and manager, and your financial year end.
Sources: Federal Decree-Law No. 47 of 2022 on Corporate Tax; FTA Decision No. 3 of 2024 on registration timelines; Cabinet Decision No. 10 of 2024 (late-registration penalty); Cabinet Decision No. 49 of 2023 (natural persons).
Frequently asked questions
Do I need to register if my company has no revenue yet?
Yes. Registration depends on the company being a taxable person, not on profit or revenue. A newly incorporated company has a registration deadline even before it starts trading.
Does a free zone company need to register?
Yes. Free zone companies register like any other company. Whether income is taxed at 0% is decided separately, under the Qualifying Free Zone Person conditions.
How long does registration take?
Once the documents are complete, the application is usually submitted within a few working days. The FTA then reviews it and may ask questions before issuing the registration number.
Ready to hand over your books and returns?
Tell us about your company and we'll send a fixed-fee proposal within one business day.