The UAE has introduced corporate tax to diversify its economy and align with global tax standards. Effective from June 2023, businesses operating in the UAE are required to register for corporate tax based on their income levels. If you're wondering how to begin the corporate tax registration UAE process, this guide will walk you through the essentials — from eligibility to steps and compliance requirements.
What is Corporate Tax in UAE?
Corporate tax is a direct tax levied on the net income or profit of corporations and other business entities. In the UAE, corporate tax has been set at a standard rate of 9% on taxable income exceeding AED 375,000. Income below this threshold remains tax-exempt, especially for small businesses and startups.
The move positions the UAE as a competitive, transparent, and globally compliant business hub — while still offering one of the lowest corporate tax rates in the region.
Who Needs to Register for Corporate Tax?
Under the UAE’s new tax law, all taxable entities must register for corporate tax. This includes:
Mainland and free zone companies
Branches of foreign companies
Partnerships and joint ventures
Freelancers and sole establishments (depending on income)
However, entities engaged in extractive industries or government-controlled businesses may be exempt under specific regulations.
When Should You Register?
The UAE’s Federal Tax Authority (FTA) has opened the portal for corporate tax registration in phases. Businesses are advised to register as early as possible to avoid penalties.
For existing businesses: The FTA will notify companies of their registration deadlines based on their license issuance date.
For new businesses: Registration must be completed within 3 months of obtaining a business license.
Failing to register within the stipulated time can result in fines of up to AED 10,000.
Corporate Tax Registration UAE – Step-by-Step Process
To begin your corporate tax registration UAE, follow these steps:
Create or Log in to the EmaraTax Account:
Visit and create an account or use your existing FTA credentials.Navigate to 'Corporate Tax' Section:
Click on the corporate tax tab to access the registration application form.Provide Business Information:
You’ll be asked to submit details such as trade license, legal structure, ownership, and financial records.Upload Required Documents:
Upload a scanned copy of your trade license, Emirates ID, passport copies of shareholders, and business activity details.Submit the Application:
Review your information carefully and submit the form for approval.Receive TRN for Corporate Tax:
Once approved, you will receive a Corporate Tax Registration Number (TRN) via email.
Businesses that are already VAT-registered with the FTA may find some of their information pre-filled in the portal.
Required Documents
To successfully complete your registration, ensure you have the following:
Valid trade license
Passport and Emirates ID of owners/shareholders
Memorandum of Association
Financial statements or income records
Contact and business address
Details of business activities
Providing accurate and up-to-date documents can speed up the approval process.
Why Early Registration is Important
Being proactive about corporate tax registration in UAE offers multiple advantages:
Avoids last-minute technical issues
Prevents penalties from delayed filing
Gives businesses time to prepare for tax reporting
Builds trust with regulatory authorities
Additionally, tax-registered companies will be able to deduct expenses and claim tax credits in compliance with UAE’s corporate tax law.
Compliance After Registration
After receiving your corporate tax TRN, you are required to:
Maintain proper accounting records
File annual corporate tax returns
Pay corporate tax liabilities within deadlines
Disclose income and tax adjustments accurately
Engaging a professional tax advisory firm in UAE like Epik Funnel or Weproms can help streamline compliance and reduce risks of non-compliance.
Final Thoughts
The introduction of corporate tax in the UAE marks a new era in the country's fiscal landscape. By understanding and completing your corporate tax registration UAE in a timely manner, your business not only stays compliant but also gains access to more transparent financial operations.
Whether you’re a startup or a well-established entity, registering early, keeping detailed records, and staying informed will ensure that your business thrives under the new tax regime.
