Complete Guide of Corporate Tax Registration in the UAE (2025)
If you’re running a business in the UAE, you’ve probably heard the buzz, or maybe even panic, around corporate tax registration. The deadlines are closing in, the fines are real, and for many, it’s still confusing what exactly needs to be done and when.
Whether you’re running a mainland company, free zone entity, or even a branch, the rules apply. And the deadlines are tighter than ever. This guide will break it all down—what the law says, who needs to register, and what changed in 2025. No fluff. Just what you need to stay compliant and avoid penalties.
Let’s get started.
Latest Regulatory Updates in 2025
2025 brought some major changes to the UAE’s corporate tax system. Business owners need to keep up. These updates can affect how much tax you pay and how you report it.
Domestic Minimum Top-Up Tax (DMTT) is now active. Large multinational groups must pay extra tax (15% minimum top-up tax ) if they don’t meet the global minimum rate. This targets companies with AED 3.15 billion or more in annual revenue.
The nexus rules for non-residents are now clearer. If you have a fixed place or generate income from the UAE, you may fall under the tax net. No UAE license? You could still be taxed.
There’s a new setup for investment funds and partnerships. Qualifying Investment Funds (QIFs) and Qualifying Limited Partnerships (QLPs) now have clear rules to get tax exemption. But they must meet strict conditions.
The interest deduction rules have also changed. There’s a tighter cap on how much interest expense you can claim. This affects companies with high borrowing.
Lastly, the FTA has stepped up its game. More inspections. More awareness campaigns. More pressure to comply. Ignoring tax rules is no longer an option.
Entities Required to Register for Corporate Tax
Not every business in the UAE operates the same way, but most are now expected to register for corporate tax, even if they think they might be exempt. The rules apply across sectors and business types, and 2025 brings even more clarity to get things done right.
Mainland Companies
If you hold a mainland trade license, registration isn’t optional. Mandatory corporate tax registration in the UAE applies to all mainland businesses, no matter how small. Whether you’re running a startup in Dubai or managing operations across multiple emirates, it’s time to get registered.
Free Zone Companies
Yes, even Free Zones are part of this. While some may benefit from minimum tax rates, they still have to go through the registration process. If you’re operating in a Free Zone and want to keep your preferential treatment, you’ll need to prove you’re playing by the rules. Many are turning to corporate tax registration services in Dubai to make sure nothing slips through the cracks.
Foreign Legal Entities with UAE Nexus
Foreign companies working on UAE-based contracts, managing local assets, or holding a long-term presence fall under this category. If you’ve got a nexus in the country, the FTA expects you to complete corporate tax registration Abu Dhabi or wherever your operations are centered.
Natural Persons with AED 1M+ Turnover
Natural persons like freelancers, influencers, and sole proprietors, if your annual business income hits AED 1 million or more, you’re required to register for corporation tax. This rule isn’t limited to big companies.
Exempt Entities
Even if your business qualifies for exemption (like certain government bodies or investment funds), you’re still required to register. Getting that exemption recognized officially means submitting the right documents, which is where corporate tax advisory or business tax advisory services can make a difference.
Small Business Relief – 2025 Update
One of the key updates for 2025 is a revised small business relief scheme. Businesses earning less than AED 3 million annually may qualify for relief, but they still need to go through corporate tax registration to claim it. It’s a way to ease the burden without skipping formalities.
Registration Timelines and Deadlines
Every business in the UAE must register for corporate tax. No matter your size or setup. The deadline depends on when your trade license was issued—not when you started operations.
Miss the deadline? The FTA will fine you AED 10,000. That’s a hefty penalty for skipping paperwork. (Source: UAE Cabinet Decision No. 75 of 2023)
When Should You Register?
Here’s the official FTA registration schedule for companies formed before 1 March 2024:
| License Issued In | Deadline to Register |
|---|---|
| January – February 2023 | May 31, 2024 |
| March – April 2023 | June 30, 2024 |
| May – June 2023 | July 31, 2024 |
| July – September 2023 | August 31, 2024 |
| October – December 2023 | September 30, 2024 |
| January 2024 onwards | Within 3 months of issue |
This schedule was published by the Federal Tax Authority (FTA) in Decision No. 3 of 2024. (Source: KPMG UAE)
If your license was issued after 1 March 2024, you have 3 months from the issue date to register.
Don’t wait. The FTA doesn’t send reminders. If you’re late, the system will automatically log a penalty.
Why Register Early?
- Early registration gives you breathing room.
- You get time to prepare documents.
- You can fix mistakes without stress.
- You stay ahead of the crowd.
Plus, the FTA gives you a grace period to update your info without fines—as long as you registered on time. That’s a small window to clean up errors and avoid problems.
What Happens If You Miss It?
The FTA isn’t taking chances in 2025.
- You pay AED 10,000 per missed registration.
- You risk getting flagged for audit.
- It could hurt your relationships with banks, investors, or partners.
The cost is real. And completely avoidable.
Pre-Registration Requirements
Before you register for corporate tax, the FTA wants to see certain documents. They use these to check if your business is real, legal, and properly structured. If you’re missing anything, your application could be delayed—or rejected.
Get everything ready first. Here’s what you’ll need:
Trade License Copy
Your trade license proves you’re officially doing business in the UAE. The FTA uses it to check your company name, license number, and business activity.
Make sure it’s valid and clearly shows the issue and expiry dates.
Emirates ID or Passport Copies (Owners & Shareholders)
If the owner or shareholder is a UAE resident, submit Emirates ID (front and back).
If they’re not residents, passport copies are required.
This helps the FTA verify who’s behind the business.
Memorandum and Articles of Association (MoA/AoA)
These documents explain:
- How your company is structured
- What your business can legally do
- Who has control over the business
You don’t need to submit hundreds of pages—just the full official version.
Ultimate Beneficial Owner (UBO) Information
The UBO is the person who really owns or controls the company, even if they’re not listed as a shareholder on paper.
The FTA wants to know who this is, to prevent fraud and money laundering. Provide their full name, nationality, ID/passport, and how much control they hold.
Financial Statements (Where Available)
If your company has already started operations, it’s a good idea to submit financial statements. These could be:
- Profit & loss statement
- Balance sheet
- Trial balance
They don’t have to be audited at this stage, but they help show your business is active.
New companies? Don’t worry—you can still register without them.
Additional Requirements for Free Zone Entities
If your company is in a Free Zone, you’ll need a few extras:
- Proof you operate inside the Free Zone (like a lease agreement or office contract)
- Activity details (to help the FTA decide if you qualify for special tax treatment)
- Confirmation that your income is from outside the UAE, if you want the 0% tax rate
Some zones also issue special certificates. Upload those too if you have them.
Corporate Tax TRN Is Different from VAT TRN
If you’re already registered for VAT, don’t assume you’re covered. Corporate tax uses a separate TRN (Tax Registration Number).
You must apply again through the EmaraTax portal. You’ll end up with a new number—one for VAT, one for corporate tax.
Step-by-Step Corporate Tax Registration Process
Getting your corporate tax registration dubai done isn’t hard. But you need to follow the steps exactly. Miss something, and you’ll be stuck waiting—or worse, penalized.
Let’s keep it simple.
1. Set Up Your EmaraTax Account
- Go to eservices.tax.gov.ae. This is the official FTA platform for tax services.
- If you already have a VAT account, use the same login.
- If you’re new, sign up with your email, phone number, and Emirates ID or passport.
- Once you log in, select “Corporate Tax Registration” from the dashboard.
2. Fill Out the Registration Form
The form is short, but it must match your documents exactly.
You’ll be asked for:
- Legal name of the business
- Trade license number and issue date
- Emirates ID or passport of owners
- Details of business activities
- Legal structure (LLC, branch, etc.)
Keep it clean. No spelling errors. No mismatches.
3. Upload Your Documents
Attach the required files:
- Trade license
- Emirates ID/passport of all owners
- MoA/AoA
- UBO declaration
- Free zone certificate (if applicable)
- Financial statements (if you have them)
Make sure everything is clear, readable, and in PDF format.
4. Review and Submit
- Double-check every detail.
- Your license number. Owner names. Dates. File uploads.
- Even one small mistake can delay your approval.
- Once you’re sure, hit “Submit” and wait for confirmation.
5. Track Your Application
After submission, you’ll get a reference number.
Use it to track your application on EmaraTax.
You’ll get updates by email and SMS.
Most approvals come through in a few working days. If the FTA needs more info, they’ll contact you through the portal.
Common Errors and How to Avoid Them
Here are a few common errors that you need to be careful about:
Incorrect or incomplete UBO information
Many businesses make errors when entering details of the Ultimate Beneficial Owner. Double-check that all names, shares, and passport details are accurate and up to date.
Improper grouping of entities
When forming a tax group registration UAE, businesses often include ineligible entities. Make sure all companies meet the legal criteria before grouping.
Misclassification of exempt activities
Some companies wrongly label activities as exempt. Review your business operations carefully, or consult a corporate tax consultant in Dubai for clarity.
Inconsistencies between trade license and submitted documents
Mismatch between your trade license and submitted tax forms can delay or block your corporate tax registration. Always ensure your documents are consistent.
Common filing mistakes impacting registration
Missing deadlines, uploading incorrect files, or selecting the wrong options in the FTA portal can result in penalties. To avoid this, you should get corporate tax advice from registered experts.
Post-Registration Compliance Obligations
Here is what you need to take care of post registration:
Issuance and use of the Tax Registration Number (TRN)
Once you complete your corporate tax registration, you’ll receive a TRN. This number must be used on all tax-related documents and filings.
Ongoing filing and reporting obligations
Registered businesses must submit their corporate tax returns annually and keep up with any corporate tax compliance services required by the FTA.
Advance tax payments requirements
Some entities may need to make advance payments. Planning these with your corporate tax advisory services provider helps avoid penalties.
Keeping your documents
Hold onto your business paperwork, things like contracts, invoices, and account statements. If someone from the tax office asks, you’ll need to show them.
E-Invoicing compliance introduction
Right now, you don’t need to issue electronic invoices. But that’s likely to change soon. It’s better to prepare your systems early, so you’re not rushing when it does become mandatory.
Transactions with related parties
If your business deals with sister companies or others under the same owner, you might need to report those when you file your tax return. Keep proper records. Getting help from a corporate tax consultant in Dubai can save you trouble.
Corporate Tax Group Registration
If your company is part of a group, you might be able to register all entities under one Corporate Tax Group. This means one return, one payment, and fewer admin headaches — but only if you meet the rules.
Let’s break it down.
Who Can Form a Tax Group?
To register as a tax group, your companies must:
- Be UAE resident legal entities
- Have the same financial year
- Use the same accounting standards
- Be at least 95% commonly owned — directly or indirectly
- Not be exempt or Qualifying Free Zone Persons
Free Zone and Mainland companies can’t be grouped if the Free Zone company wants to keep its 0% rate.
How to Apply
You apply through the EmaraTax portal.
Here’s how:
- The parent company applies first and gets a TRN.
- Then, it requests to add the subsidiaries to form a tax group.
- All members must submit their approval through the portal.
You’ll receive one TRN for the entire group. Individual TRNs for corporate tax will be deactivated.
Why Businesses Choose Grouping
Key benefits:
- One return for the entire group
- Losses from one entity can offset profits from another
- Easier cash flow and tax planning
- No internal transactions between group members are taxed
But it’s not all upside.
Risks and Things to Watch Out For
- Joint liability: Every member is responsible for the group’s full tax amount
- You lose special rates: Free Zone companies in the group forfeit the 0% rate
- Harder to exit later: Leaving or dissolving a group takes FTA approval and can trigger compliance reviews
Don’t group just to “simplify.” Only do it if the tax benefit makes sense long-term.
Ongoing Group Responsibilities
- File one annual tax return for the group
- Keep full records for all members
- Report any structural changes — like ownership shifts or new subsidiaries
- Reapply or amend the group if there are major changes
Get advice if your structure is complex. One wrong move could cancel the entire group’s registration.
Administrative Penalties and Consequences of Non-Compliance
Mess up your tax obligations? The fines in 2025 are heavier than before.
Updated Fines (2025)
As per FTA Cabinet Decision No. 75 of 2023:
- AED 10,000 for not registering on time
- AED 1,000 to AED 5,000 for incorrect info or missing documents
- AED 500 per month for late tax return submission (can increase up to AED 20,000)
Source: Federal Tax Authority – Penalty Guide 2024 Update
Late or Missed Registration
If you miss the registration deadline, you still have to pay corporate tax — and the fine.
Wrong Info = Trouble
Incorrect data or fake submissions can trigger audits, fines, and blacklisting.
Special Considerations
Not all companies follow the standard setup. Here’s how special cases work:
Offshore Companies
Offshore companies (like RAK ICC or JAFZA Offshore) can register voluntarily if they earn UAE-sourced income.
Source: [FTA Corporate Tax Guide – Offshore Companies Clarification, 2024]
Foreign Branches
A UAE branch of a foreign business must register unless:
- The foreign parent is already taxed on UAE income.
Source: [Ministerial Decision No. 43 of 2023 – Branch Income Clarification]
Companies Under Liquidation
You must stay compliant until your license is cancelled and deregistration is approved.
Deregistration
You must apply for corporate tax deregistration within 3 months of ceasing activity.
Source: [Ministerial Decision No. 82 of 2023 – Deregistration Guidelines]
Calculating Taxable Income and Reporting
Here’s how you figure out what to pay.
What’s Taxable?
Start with your net accounting profit. Then:
- Subtract exempt income (e.g., dividends from UAE companies)
- Add non-deductible expenses (e.g., fines, donations not allowed, personal use costs)
Source: [Article 20 – Federal Decree-Law No. 47 of 2022]
Practical Example
Let’s say:
- Net profit: AED 400,000
- Exempt income: AED 50,000
- Non-deductible expenses: AED 30,000
= Taxable income: AED 380,000
Only the part above AED 375,000 is taxed.
You pay:
- 0% on the first AED 375,000
- 9% on the remaining AED 5,000 = AED 450
Source: [Article 3 – Federal Decree-Law No. 47 of 2022 on Taxation of Corporations]
Registration
Tax registration isn’t just data entry. It’s about getting it right the first time.
Full Document Check
Start with a full review of your documents. Make sure:
- Trade license details match FTA records
- Shareholder info is complete
- UBO declaration is accurate
One mistake here = delays and possible fines.
Smart Use of the Portal
EmaraTax looks simple. But errors during the form-filling process are common.
Pro tip: Get someone who knows the system to guide you. Upload the right documents in the right format. Double-check all entries before submitting.
Stay Risk-Free
FTA is strict. Incorrect tax grouping, wrong business activity codes, or missing disclosures can lead to audits.
It’s not about rushing — it’s about registering clean, clear, and compliant.
FAQs:
You must update your information in the EmaraTax portal within 20 business days. This includes changes in ownership, address, business activity, or legal structure. Delays can result in administrative fines. Think of it like your business ID — if anything changes, the FTA needs to know, fast.
Your records should clearly show your income and expenses. Keep digital or physical copies of invoices, contracts, payroll, and bank statements. Use accounting software if possible. The FTA can request these at any time, and you’re required to store them for at least 7 years. This isn’t just a box-ticking exercise — it’s what will keep you protected during audits.
Yes. A UAE branch of a foreign company must register unless the income is already taxed in the foreign parent company’s home country. But if the UAE-sourced income isn’t taxed overseas, then registration becomes mandatory. It’s all about making sure income isn’t slipping through the cracks.
Even offshore entities may need to register if they earn income from UAE customers or have a management presence here. Many people assume “offshore” means they’re exempt — but that’s not always true. It depends on whether you have a UAE connection.
You can register even if you’re not required yet. But be careful — once registered, you may no longer qualify for the 0% Free Zone tax rate unless you meet all conditions under the Free Zone Person status. Registering without understanding the impact can cost you more than you expect.
The Federal Tax Authority has set deadlines based on when your trade license was issued. For instance, if your license was issued in January or February 2023, you must register by May 31, 2024. The closer we get to these deadlines, the more the FTA ramps up penalties for delays.
Source: FTA Decision No. 3 of 2024
There was a grace period during early implementation, but it’s ending fast. Miss your deadline now, and you could face a penalty of AED 10,000. It’s better to register even if your business isn’t profitable yet — just to stay on the right side of compliance.
Newly formed companies must use their accounting profit to calculate taxable income from the date they start operations. From that, you deduct exempt income and add back non-deductible expenses. The first AED 375,000 is tax-free. If you start mid-year, prorate your numbers accordingly.
You’ll need to file your corporate tax return for the financial year — usually within 9 months after your year-end. Also, maintain all business records and prepare for related party disclosure, especially if you deal with family-owned entities or group companies. It’s a learning curve, but one worth getting ahead of.
You need to deregister if your business closes, sells all its operations, or no longer earns UAE income. You must submit the deregistration application within 3 months of stopping activity. Failing to do so can lead to ongoing penalties, even if your business is no longer active.
If your annual revenue is under AED 3 million, you can apply for Small Business Relief — meaning you don’t need to pay tax, even though you still must register. This relief is valid until 2026, giving smaller businesses some breathing room.
Source: Ministerial Decision No. 73 of 2023
You’ll need your trade license, Emirates ID or passport of owners, MoA, UBO declaration, and financial statements (if available). Each Free Zone may have slight variations, so it’s good to check with your zone authority too.
Don’t wait until the last minute. Prepare early. Make sure your business activity, legal name, and ownership match across all documents. Common fines come from errors in UBO information or mismatches between trade licenses and the tax registration form.
Yes. You can use your existing EmaraTax login. But corporate tax registration service in Dubai is a separate step. Don’t assume you’re already registered just because you have a TRN for VAT.
Yes, they can — as long as they are separate legal entities. But if the owner controls over 95% of both, you may need to look into tax group registration. This helps with consolidated filing but also brings joint liability.
Restructures like mergers, demergers, or ownership changes must be reported. Depending on the change, you may need to update your registration or apply for a new one. Always speak to a tax advisor before making structural moves — the impact can be significant.
If your company is based in the UAE, yes. Even if all your clients are international, you’re still a UAE tax resident and need to register. Your foreign income may still be counted unless it qualifies as exempt.
Yes. If your business carries out relevant activities under Economic Substance Regulations, like holding company operations or intellectual property, you’ll need to comply with ESR reporting separately — but it doesn’t exempt you from corporate tax registration.
References
- Authority, Federal Tax. ‘FTA Urges Natural Persons to Promptly Register for Corporate Tax’. Federal Tax Authority – Media Centre, https://tax.gov.ae//en/media.centre/news/fta.urges.natural.persons.to.promptly.register.for.corporate.tax.before.the.end.of.march.2025.aspx?utm_source=chatgpt.com.
- Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. https://tax.gov.ae/DataFolder/Files/Legislation/CD%2081%2018-12-2023/Cabinet%20Decision%20No.%2081%20of%202023%20on%20Conditions%20for%20Qualifying%20Investment%20Funds%20-%20for%20publishing.pdf.
- ebs 2. ‘FTA Corporate Tax Registration: Urges Natural Persons to Register by March 2025’. Ebs, 11 Mar. 2025, https://www.ebs.ae/fta-corporate-tax-registration-urges-natural-persons-to-register-by-march-2025/.
- Ministry of Finance Issues Decision on Small Business Relief for Corporate Tax Purposes. https://mof.gov.ae/ministry-of-finance-issues-decision-on-small-business-relief-for-corporate-tax-purposes/?utm_source.
- ‘Taxation in the United Arab Emirates’. Wikipedia, 13 Apr. 2025. Wikipedia, https://en.wikipedia.org/w/index.php?title=Taxation_in_the_United_Arab_Emirates&oldid=1285450371.
- Wikipedia, 13 Apr. 2025. Wikipedia, https://en.wikipedia.org/w/index.php?title=Taxation_in_the_United_Arab_Emirates&oldid=1285450371.
- ‘Timelines for Corporate Tax Registration Specified – KPMG United Arab Emirates’. KPMG, 28 Feb. 2024, https://kpmg.com/ae/en/home/insights/2024/02/timelines-for-corporate-tax-registration-specified.html.
- ‘UAE to Impose 15% Minimum Top-up Tax on Large Multinationals from January’. Reuters, 9 Dec. 2024. www.reuters.com, https://www.reuters.com/markets/uae-impose-15-domestic-minimum-top-up-tax-large-multinationals-jan-1-2024-12-09/.
