In January 2022, the UAE Ministry of Finance announced the introduction of a Federal Corporate Tax (CT) regime, which came into effect on June 1, 2023. This tax is a direct levy on the net income or profit of corporations and other business entities. The new CT law aligns the UAE with international tax standards while still preserving its reputation as a global business hub.
Corporate Tax registration UAE is mandatory for all eligible businesses and must be completed through the Federal Tax Authority's EmaraTax portal.
If no taxable persons are associated with your account, click "create” and add the new taxable person.
Select the “Corporate Tax” tile from the dashboard and click on “Register” to start the registration application.
The screen will display the guidelines and instructions for registration. Read and accept the Corporate Tax registration UAE guidelines to proceed.
Include trade name, license number, and legal name (in English and Arabic).
Click “Add Business Activities” to mention and specify all registered activities under the trade license.
Provide information on business owners or shareholders with 25% or more ownership.
Select 'Yes' and add branch details if your business operates through multiple branches.
Provide the Emirates ID or passport information of the authorized signatory, accompanied by appropriate proof of authorization.
Finalize and submit your completed Corporate Tax registration UAE form.
The UAE mandates different documents for corporate tax registration depending on whether the applicant is a natural or a legal person.
According to the Corporate Tax Law, the term "natural person" refers to an individual.
Individuals will only be subject to UAE CT if they do business or business activity in accordance with a Cabinet Decision that will be issued in due course. Individuals engaged in other activities will generally be outside the scope of the CT regime.
The FTA accepts digital submissions of PDF or Word files, with a maximum file size of 5 MB per document.
An entity created or otherwise acknowledged by UAE or foreign law that possesses a legal personality distinct from its founders, owners, and directors is referred to as a "juridical person."
In the UAE, this includes entities such as limited liability companies, foundations, ‘onshore’ trusts, and both public and private joint stock companies, as well as other legally recognized structures under ‘mainland’ legislation or Free Zone regulations.
Branches of both UAE-based and foreign juridical persons are considered extensions of their “parent” or ‘head office” and do not have separate legal status.
The FTA accepts digital submissions of PDF or Word files, with a maximum file size of 5 MB per document.
Exemptions & Taxable Elements
The UAE Corporate Tax system categorizes income and entities into two groups: those exempt from taxation and those liable for Corporate Tax. This distinction ensures businesses in the UAE can easily comply with tax regulations.
Certain types of income and select entities are excluded from UAE Corporate Tax. These exemptions simplify tax filing for these entities and encourage specific economic activities within the UAE.
Income categories not subjected to UAE Corporate Tax
Examples:
a. Dividends received from qualifying subsidiaries b. Capital gains on the disposal of assets c. Public grants * Reinvested export income (conditions apply)
Entities not required to pay UAE Corporate Tax
a. UAE federal and local governments b. Public charitable institutions c. Pension funds d. Natural resources companies subject to Emirate-level taxes
Aside from exempt cases, almost all business income and entities in the UAE are taxable. Clear knowledge of taxable income types and liable entities ensures businesses calculate their tax obligations properly.
a. Net profit from core business activities
b. Rental income from property
c. Interest income
d. Royalties
e. Gains on disposal of depreciable assets
a. Mainland businesses (excluding exempt entities)
b. Free Zone companies (unless they qualify as a Qualifying Free Zone Person)
c. Branch offices of foreign companies
Previously, Corporate Tax registration UAE deadlines were determined based on a taxable person’s financial year-end. For example, a business with a financial year ending on May 31 had 26 months, until February 28, 2026, to register. Similarly, entities with a December 31 year-end were given 33 months, until September 30, 2026, to complete registration.
However, on February 22, 2024, the Federal Tax Authority (FTA) introduced revised deadlines based on the license issuance date of the entity rather than its financial year.
Resident Juridical Persons
The registration deadline for resident juridical persons in the UAE now depends on:
The type of jurisdiction
The date of incorporation
The license issuance date
Resident persons incorporated, established, or recognised in the UAE prior to March 1, 2024, must register for corporate tax based on the month in which their license was issued. The applicable deadlines are outlined below:
| Month of License Issuance | Deadline to Apply for Corporate Tax registration UAE | Test column |
|---|---|---|
| January or February | May 31, 2024 | |
| March or April | June 30, 2024 | |
| May | July 31, 2024 | |
| June | August 31, 2024 | |
| July | September 30, 2024 | |
| August or September | October 31, 2024 | |
| October or November | November 30, 2024 | |
| December | December 31, 2024 |
Resident persons incorporated, established, or recognised in the UAE on or after March 1, 2024, must register for corporate tax within three months of their incorporation, establishment, or recognition.
Resident persons incorporated, established, or recognised in another country must register within three months of the end of their financial year if they are effectively managed and controlled in the UAE.
For resident persons incorporated, established, or recognised entities outside the UAE but effectively managed and controlled within the UAE, the registration must be completed within three months after the end of their financial year.
Non-Resident Juridical Persons
Non-resident juridical persons operating in the UAE that maintain a permanent establishment or have a significant economic presence are also obligated to register for corporate tax in accordance with UAE Corporate tax regulations. The registration deadlines are as follows:
a. Nexus existed before March 1, 2024: Registration must be completed by May 31, 2024.
b. Nexus established on or after March 1, 2024: Registration must be done within three months from the date the nexus is created.
To prepare for UAE Corporate Tax (CT), businesses should: Review the Law: Start by reading the UAE Corporate Tax Law and guidance provided by the Ministry of Finance and Federal Tax Authority (FTA). Assess Applicability: Determine if and when your business will be subject to UAE CT. Understand Your Obligations, including: Whether you need to register for CT Your applicable tax or accounting period CT return filing deadlines Possible elections or applications under CT rules Contractual impacts on customers/suppliers Required records and financial documentation Stay Updated: Regularly check official sources (Ministry of Finance and FTA websites) for updates, deadlines, and guidance. Staying proactive and informed is key to ensuring compliance and avoiding penalties.
