How to register for UAE Corporate Tax
Who must register, how to do it on the FTA’s EmaraTax portal, the deadlines to be aware of, and exactly what documents to have ready before you start.
Who must register?
All taxable persons must register for UAE Corporate Tax with the Federal Tax Authority (FTA). This is the point most businesses get wrong: registration is required even if your taxable income is entirely within the 0% band (up to AED 375,000), and even if you plan to claim Small Business Relief.
This covers UAE companies and other juridical persons, as well as free-zone businesses — a Qualifying Free Zone Person must still register even though it may benefit from 0% on qualifying income. Certain individuals carrying on business in the UAE are also within scope, subject to the FTA’s rules and thresholds.
In other words: whether or not you will owe Corporate Tax, if you are a taxable person you register. For the wider picture on rates, taxable income, and deadlines, see the complete UAE Corporate Tax guide.
Registering on EmaraTax
Corporate Tax registration is done online through the FTA’s EmaraTax portal in four broad stages.
- 01
Access EmaraTax
Log in to the FTA’s EmaraTax portal (or create an account), then select the taxable person and choose Corporate Tax registration.
- 02
Enter business details
Provide your legal entity details, licence information, business activities, and the relevant identifiers the FTA requests.
- 03
Add authorised and contact details
Enter the details of the authorised signatory and the main point of contact, and upload any supporting documents requested.
- 04
Review and submit
Check every field, submit the application, and keep the reference. Once approved, the FTA issues your Corporate Tax registration number.
What you need to register
Having your paperwork ready before you start makes the EmaraTax application quick. Requirements can vary by entity type, but you will generally need:
- Trade licence(s) for the entity being registered.
- Legal entity and ownership details.
- Details of the authorised signatory and a main contact.
- Emirates ID and passport copies where the FTA requests them.
- Financial-year / tax-period details for the entity.
Deadlines
UAE Corporate Tax applies to financial years beginning on or after 1 June 2023. The FTA has set registration deadlines by category of taxable person, so the exact date depends on your circumstances.
Because late registration can lead to penalties, the safest approach is to register promptly and confirm the applicable deadline against current FTA guidance. Separately, remember that the Corporate Tax return and payment are due within 9 months of the end of each tax period — registration is only the first step.
From registration to your first return
Registration is the start; the real work is keeping accounts that produce a clean Corporate Tax computation. AIMuhaseb maintains IFRS-based double-entry books and computes UAE Corporate Tax from them — the AED 375,000 threshold, the 9% rate, and disallowed-expense tracking built in. If you would rather hand it over, a UAE team can handle registration, computation, and the return for you.
Registration questions, answered
Who must register for UAE Corporate Tax?
All taxable persons must register with the Federal Tax Authority — including businesses whose taxable income falls entirely within the 0% band and those intending to claim Small Business Relief. Registration is mandatory even where no tax is ultimately payable.
Where do I register for Corporate Tax in the UAE?
Registration is completed online through the FTA’s EmaraTax portal. You select the taxable person, choose Corporate Tax registration, complete the application, and submit it for FTA approval.
When should I register for Corporate Tax?
You should register within the timeframe set by the FTA for your category of taxable person. Because deadlines depend on your circumstances, it is best to register promptly and confirm the applicable date on the FTA’s guidance rather than leaving it late.
What do I need to register for Corporate Tax?
You typically need your trade licence(s), legal entity and ownership details, authorised signatory and contact details, identity documents where requested, and your financial-year details. Having these ready makes the EmaraTax application straightforward.
Do free zone companies need to register for Corporate Tax?
Yes. Free-zone businesses are taxable persons and must register, even if they expect to qualify as a Qualifying Free Zone Person (QFZP) and benefit from 0% on qualifying income. Registration is separate from whether tax is payable.
Get started with Corporate Tax registration
Tell us about your entity and we'll help you register on EmaraTax and keep books that feed a clean Corporate Tax return.