Is corporate tax mandatory for all UAE companies?

Yes, all registered companies in the UAE must register for corporate tax unless they are exempt.

How long does corporate tax registration take?

Corporate tax registration in the UAE typically takes 5–10 working days after submission of complete documents.

Can a freelancer apply for corporate tax registration?

Yes, freelancers earning more than AED 1 million annually must register for corporate tax.

What happens if a company misses the registration deadline?

Missing the registration deadline leads to a penalty of AED 10,000 as per Cabinet Decision No. 10 of 2024.

Does Mubarak Al Ketbi (MAK) Auditing offer post-registration support?

Yes, Mubarak Al Ketbi (MAK) Auditing provides ongoing support for filing, audit, and compliance after registration.

Corporate Tax Registration UAE Guide 🥇

Corporate Tax Registration in UAE – A Complete Guide

Corporate tax registration in the United Arab Emirates (UAE) has become a key legal step for every business operating within the nation. The UAE Ministry of Finance (MoF) and Federal Tax Authority (FTA) have outlined clear rules for companies to register and comply with the Corporate Tax Law. From March 1, 2024, any entity that fails to register may face an administrative penalty of AED 10,000, according to Cabinet Decision No. 10 of 2024. Mubarak Al Ketbi (MAK) Auditing offers specialized corporate tax registration services to help businesses comply and avoid such penalties.

Understanding Corporate Tax in the UAE

The UAE introduced Corporate Tax to promote financial transparency and align with international standards set by the OECD (Organisation for Economic Co-operation and Development). The MoF announced in January 2022 that businesses will be taxed on their net profit. The law came into effect on June 1, 2023 or January 1, 2024, depending on each company’s financial year.

As a result, corporate tax registration in Dubai and across the UAE became mandatory for companies operating within mainland or free zones. Professional firms like Mubarak Al Ketbi (MAK) Auditing assist enterprises through the entire registration process while ensuring compliance with FTA standards.

Who Should Register for Corporate Tax?

Every person or entity designated as a taxable person under the law must register for corporate tax and obtain a Tax Registration Number (TRN). This applies even if a business currently has no taxable profit.

1. Companies Registered in the UAE

All mainland and free zone companies operating in the UAE must register for corporate tax. However, some entities can qualify for special tax exemptions depending on their business type.

2. Revenue Threshold

The requirement is based on the business’s status as a taxable person, not just on meeting a revenue limit.

3. Free Zone Enterprises

Free zone companies enjoy a 0% corporate tax rate if they meet qualifying conditions, but they still must register and file tax returns to retain this status.

4. Foreign Entities with Fixed Presence

Foreign companies with branches, offices, or long-term contracts in the UAE must register for corporate tax.

5. Exempted Bodies

Government entities and qualifying public benefit organizations may need to register only to prove their exempt status.

6. Individual Freelancers

Natural persons like freelancers earning over AED 1 million in annual turnover must register for corporate tax.

Important Points to Remember

Register within FTA’s official timeline to avoid penalties.
Check FTA updates regularly for any policy changes.
Free zone entities must register even if their tax rate is zero.
Maintain accurate records of income and expenses for audit purposes.
Seek expert guidance from Mubarak Al Ketbi (MAK) Auditing to stay compliant.

Who Is Exempt from Corporate Tax?

While many businesses fall under taxable status, some are exempt under specific rules. Even so, they must still register with the FTA for documentation purposes. Entities exempt from Corporate Tax include:

Government Entities – Federal and emirate departments and public institutions.
Government-Controlled Companies – Wholly owned and controlled by government authorities.
Extractive Businesses – Oil, gas, and natural resource extraction companies.
Non-Extractive Natural Resource Firms – Those related to non-mineral resources.
Pension or Social Funds – Funds created for retirement and social security purposes.
Qualifying Investment Funds – Funds that meet regulatory requirements.
Wholly Owned Subsidiaries of Exempt Persons – Subsidiaries under complete control of exempt entities.

Documents Required for Corporate Tax Registration

To register for corporate tax in the UAE, the following documents are necessary:

Valid Trade License or Certificate of Incorporation
Passport and Emirates ID of Authorized Signatories
Memorandum of Association (MoA) or Power of Attorney (PoA)
Latest Financial Statements or Supporting Documents
Additional papers as requested by the FTA based on business type

Note: Foreign companies may need extra legalized documents to complete registration.

Step-by-Step Corporate Tax Registration Process

The corporate tax registration is done through the EmaraTax Portal, the official FTA online system for tax management. Here’s how it works:

Log in to EmaraTax Portal: Create an account or sign in using UAE Pass.
Add Taxable Person: Provide company details including license number and ownership data.
Complete Registration Form: Enter financial and business information accurately.
Review and Confirm: Check the information before submission.
Submit Application: After confirmation, click submit and await FTA response.

After submission, the FTA may approve, reject, or request more information. An email notification will be sent once the decision is made. Applicants can track the status through the dashboard of their EmaraTax account.

Corporate Tax Registration Deadlines

For UAE Resident Companies

Licensed Before June 1, 2023: Register by May 31, 2024.
Licensed Between June 1 and December 31, 2023: Register within 6 months of the end of the first financial year.
Licensed After January 1, 2024: Register within 3 months after the financial year ends.

For Non-Resident Entities

Non-resident companies with a Permanent Establishment (PE) or Nexus in the UAE must register within 3 months of meeting eligibility criteria.

For Individuals

Residents: Those exceeding AED 1 million in annual turnover must register by March 31 of the following year.
Non-Residents: Must register within 3 months of becoming taxable.

For Exempt Persons

Even exempt entities are required to register by FTA Decision No. 3 of 2024.

Upcoming Corporate Tax Registration Deadline

The FTA has set March 31, 2025 as the final deadline for natural persons conducting business in the UAE to register for Corporate Tax. Business owners should regularly check the FTA portal for official updates and avoid delays.

Penalties for Non-Compliance

According to Cabinet Decision No. 10 of 2024, businesses failing to register for Corporate Tax by the given deadline will face a fine of AED 10,000. The penalty took effect on March 1, 2024. Companies with January or February tax periods must register by May 31, 2024. These rules ensure that every entity meets compliance and financial transparency standards in the UAE.

Benefits of Professional Tax Registration Assistance

Partnering with an experienced firm like Mubarak Al Ketbi (MAK) Auditing brings many advantages:

Expert guidance on FTA procedures
Fast and accurate submission of applications
Assistance in avoiding errors that lead to rejections
Consultation on exemption eligibility
Ongoing compliance support after registration

The firm follows transparent processes and applies current tax laws to each client’s unique business structure.

Corporate Tax Compliance After Registration

Once registered, a company must:

Maintain books of accounts and financial records for 7 years.
File tax returns within 9 months after the financial year ends.
Make payments on time to avoid interest or penalties.
Keep updated with FTA announcements for changes in rules.

Mubarak Al Ketbi (MAK) Auditing offers ongoing support for bookkeeping, return filing, and corporate tax planning to help businesses stay compliant with confidence.

Final Thoughts on Corporate Tax Registration in UAE

Corporate tax registration is not just a legal obligation but also a strategic move to build credibility in the UAE business landscape. By registering on time, companies avoid hefty penalties and strengthen their financial foundation. Mubarak Al Ketbi (MAK) Auditing encourages business owners to seek professional help before the deadline arrives. After all, “a stitch in time saves nine.”

How Mubarak Al Ketbi (MAK) Auditing Can Help

Mubarak Al Ketbi (MAK) Auditing is one of the trusted audit and tax consultancies in Dubai. Our experienced team handles everything from corporate tax registration to return filing and audit assistance. We provide clear guidance based on UAE tax law and FTA updates, ensuring complete peace of mind for our clients.

Visit us today to get registered before the deadline and stay compliant with confidence.