How to register corporation tax in the UAE

Corporate tax has become a key aspect of doing business in the UAE, following the introduction of the corporate tax system in June 2023. Businesses that fall under the corporate tax regime must ensure that they are properly registered to avoid penalties and ensure compliance. In this guide, we will walk you through everything you need to know about corporate tax registration in the UAE.

Who Must Register?

Businesses earning over AED 375,000 annually are required to register for corporate tax. This includes:

• Mainland businesses.
• Free zone entities conducting business with the UAE mainland.
• Banking institutions.
• Any foreign companies with a permanent establishment in the UAE.

Even if a business qualifies for a 0% tax rate (e.g., some free zone companies), it is still mandatory to register for corporate tax with the Federal Tax Authority (FTA).

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Corporate Tax Rates in the UAE

The tax rates are as follows:

1. 0% on taxable income up to AED 375,000.
2. 9% on taxable income exceeding AED 375,000.

Corporate Tax will be charged on Taxable Income as follows:



Table from Ministry of Finance Corporate Tax​ page.

Exemptions from Corporate Tax

Certain businesses and income sources are exempt from corporate tax. These include:

• Companies engaged in the extraction of natural resources (subject to emirate-level taxation).
• Dividends and capital gains from qualifying shareholdings.
• Foreign investors’ income from dividends, interest, and royalties.
• Preparing for Corporate Tax Registration

Before registering for corporate tax, businesses must gather the necessary information and documents. Ensuring that all details are accurate will help speed up the registration process and avoid delays or rejections.

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Documents Required for Registration:

• Trade License: A valid trade license is mandatory.
• Financial Statements: Recent financial reports to verify income thresholds.
• Company Information: Legal structure, ownership details, and business activities.
• Bank Account Information: Bank details for tax payments.
• Contact Details: Including the registered address of the business and the contact information of the authorized person(s).

Step-by-Step Guide to Register for Corporate Tax on EmaraTax

To register for corporate tax, businesses must complete the process via the Federal Tax Authority’s EmaraTax platform. Below is a detailed step-by-step guide to ensure your business is properly registered.

Step 1: Log into the EmaraTax Platform

Visit the EmaraTax portal.

If you already have an account, log in using your credentials or via UAE Pass.

If you’re new to EmaraTax, click on ‘Sign Up’ to create an account. You will need to verify your email before proceeding.

Step 2: Navigate to Corporate Tax Registration

Once logged in, you will see the dashboard showing all taxable entities linked to your account.

If you do not have any taxable entities linked, you will need to add one.

Click on ‘Register for Corporate Tax’ in the dashboard to begin.

Step 3: Provide Entity Details

Select the entity type (mainland business, free zone company, etc.).

Enter the details of your trade license and specify the business activities your entity is involved in. This is crucial for determining the correct tax obligations.

Step 4: Add Business Owners and Branches

If your business is owned by individuals or entities holding more than 25% of the company, their details must be provided.

For businesses with multiple branches, ensure that each branch’s trade license and business activity details are included in the registration.

Step 5: Contact Information

Provide your business’s registered address and contact details, including phone numbers and email addresses.

Make sure these details are accurate to avoid any communication issues with the FTA.

Step 6: Authorized Signatories

Add the details of individuals authorized to sign tax documents on behalf of your business.

Ensure that these individuals are legally registered and have the authority to represent the business.

Step 7: Review and Declaration

Once all information is filled in, carefully review the application.

Tick the declaration box to confirm that all the details provided are correct and accurate.

Submit the registration form by clicking ‘Submit’.

What Happens After Submission?

After submitting your registration, the FTA will review your application.

You will receive a confirmation email within approximately 20 business days, along with your Tax Registration Number (TRN).

If any issues arise during the review process, you may be required to provide additional information.

Special Considerations for Free Zone Companies

Free zone businesses enjoy a 0% corporate tax rate as long as they meet certain conditions. However, these businesses must still register for corporate tax if they generate taxable income over AED 375,000 or if they have operations on the UAE mainland.

Maintaining Free Zone Tax Incentives

Free zone businesses must comply with the regulations specific to their zones in order to retain the 0% tax rate.

Conducting business with mainland UAE entities may affect the tax-exempt status.

Corporate Tax Compliance After Registration

Once your business is registered for corporate tax, it is essential to stay compliant with the tax regulations set by the FTA.

Filing Corporate Tax Returns

Corporate tax returns must be submitted annually within nine months after the end of your financial year. Failure to file your returns or pay taxes on time may result in penalties.

How to File Corporate Tax Returns

• Returns must be filed through the EmaraTax platform.
• Ensure that all financial records are accurate and complete to avoid penalties.
• Corporate Tax Payments
• Payments must be made within the same nine-month window as the tax returns.
• Businesses should ensure they have sufficient funds set aside to meet their tax obligations.

Record-Keeping and Compliance

Keep accurate records of all taxable income, expenses, and business activities.

It is recommended to work with a tax consultant or use reliable accounting software like Wafeq to ensure ongoing compliance.

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Registering for corporate tax in the UAE is a straightforward process if you follow the steps outlined in this guide. Early registration is crucial to avoid penalties, and keeping accurate records will ensure that you remain compliant with the FTA’s regulations. Whether you operate a mainland business or a free zone entity, using reliable tools like the EmaraTax platform and professional accounting software such as Wafeq can streamline your corporate tax registration and management.

Disclaimer: The information displayed in this article is based on official announcements of the respective authorities, however, it is not exhaustive, and it is for marketing purposes. You should never rely entirely on any kind of information displayed in this article. For fully accurate, up-to-date, and official information, visit the Ministry of Finance Corporate Tax​ page.