Entities existing before 1 March 2024
Your deadline is set by the calendar month in which your earliest trade licence was issued — ignoring the year of issue — under FTA Decision 3 of 2024. See the schedule below.
Deadlines · UAE
UAE Corporate Tax registration deadline explained
Your Corporate Tax registration deadline depends on when your business was licensed or incorporated. This guide sets out the FTA Decision 3/2024 licence-month schedule, the rules for newer entities and individuals, and the penalty for missing the date.
There is no single deadline
Unlike a fixed annual date, the UAE Corporate Tax registration deadline is staggered. The FTA set out a schedule so that businesses would not all register at once, and so each taxable person has a clear, predictable date to work towards.
Which rule applies to you depends on what kind of taxable person you are and when you came into existence. There are three main cases.
Which deadline applies to you
Find your category, then read the detail below.
Incorporated on or after 1 March 2024
You must register within 3 months of the date of incorporation, establishment, or recognition — whether formed inside the UAE or effectively managed from it.
Natural persons in business
An individual whose business turnover exceeds AED 1,000,000 in a Gregorian year must register by 31 March of the following year.
The FTA Decision 3/2024 licence-month schedule
If your entity existed before 1 March 2024, your deadline is fixed by the calendar month your earliest licence was issued — the year of issue does not matter, only the month. Where a business holds more than one licence, the earliest issue date governs. The table below shows the deadlines the FTA set under Decision 3 of 2024.
| Month licence was issued | Registration deadline |
|---|---|
| January or February | 31 May 2024 |
| March or April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August or September | 31 October 2024 |
| October or November | 30 November 2024 |
| December | 31 December 2024 |
Persons without a licence at the effective date, and those holding a licence issued only after the schedule, follow the FTA's separate timelines. If you are unsure which row applies to your business, confirm on the FTA portal or speak to a specialist.
Newer entities and individuals
Incorporated on or after 1 March 2024: a juridical person formed on or after that date must register within 3 months of incorporation, establishment, or recognition. The same 3-month window applies to a foreign entity that is effectively managed and controlled from the UAE.
Natural persons in business: an individual is only within Corporate Tax once their business turnover exceeds AED 1,000,000 in a Gregorian year. When that happens, they must register by 31 March of the following year. See our Corporate Tax for freelancers guide for how the turnover test works.
Miss the date, pay the penalty
Late registration costs AED 10,000
Missing your registration deadline carries a one-time administrative penalty of AED 10,000, whether or not any tax is ultimately due. Because the amount is fixed and the deadline is knowable in advance, this is one of the easiest penalties to avoid — and one of the most common to incur through simple oversight.
See the full range of fines in our Corporate Tax penalties guide, or get the step-by-step in our Corporate Tax registration guide.
How AIMuhaseb helps
Register on time, without the guesswork
We confirm which deadline rule applies to your business, gather what the FTA needs, and register you on EmaraTax well before the date — so you never risk the AED 10,000 penalty. From there, AIMuhaseb keeps your books and Corporate Tax obligations on schedule year after year.
Deadline confirmed for your entity type
Registration handled on EmaraTax
Ongoing filing kept on track
One partner for CT, VAT, and bookkeeping
FAQ
Registration deadline questions, answered
How is my Corporate Tax registration deadline decided?
For entities that existed before 1 March 2024, the deadline is set by the calendar month in which the earliest trade licence was issued, under FTA Decision 3 of 2024. The year of issue is ignored — only the month matters. Entities incorporated on or after 1 March 2024 must register within 3 months of incorporation, and natural persons in business register by 31 March of the year following the year their turnover exceeded AED 1,000,000.
What if my licence was issued in a month like March?
Under FTA Decision 3 of 2024, a licence issued in March or April gave a registration deadline of 30 June 2024. The schedule groups licence-issue months and assigns each group a fixed deadline, so businesses could plan around a known date rather than a rolling one.
What happens if I have more than one licence?
Where a business holds more than one licence, the deadline is based on the licence with the earliest issue date. Using the earliest licence month ensures you do not accidentally register later than required.
When must a company incorporated after 1 March 2024 register?
A juridical person that is incorporated, established, or otherwise recognised on or after 1 March 2024 must apply to register for Corporate Tax within 3 months of that date. The same 3-month window applies to entities incorporated outside the UAE but effectively managed and controlled from within it.
When does a freelancer or sole proprietor need to register?
A natural person carrying on a business or business activity registers for Corporate Tax only once their turnover exceeds AED 1,000,000 in a Gregorian year. The deadline is 31 March of the following year. The trigger is turnover, not profit, and it excludes wages, personal investment income, and personal real-estate income.
What is the penalty for missing the registration deadline?
Failing to register with the FTA by your deadline carries a one-time administrative penalty of AED 10,000. It applies even if your taxable income falls within the 0% band, because registration is mandatory for all taxable persons regardless of the tax ultimately due.
Enquire
Register before your deadline
Tell us your licence-issue month or incorporation date and we'll confirm your Corporate Tax registration deadline and handle it for you.