How to Register for Corporate Tax in the UAE: A Step-by-Step Guide
How to Register for Corporate Tax in the UAE: A Step-by-Step Guide
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Introduction
UAE Corporate tax in accordance with the Federal Decree-Law No. (47) of 2022, Corporate tax, under the new law, is a historic milestone for the country in terms of taxation. As of 1st June 2023, all firms in the UAE will also be required to register for corporation tax to ensure that they remain compliant with federal tax laws. An essential guide provides a detailed account of the registration process of business, emphasizing core requirements you need to be informed about to smooth the way across the landscape for corporate tax registration in the UAE.
UAE Corporate Tax Understanding:
The Corporate tax in the UAE applies in the following situations:
Resident juridical persons:
This category includes the companies incorporated in the UAE.
Non-resident persons:
This category includes the entities with the permanent establishment or network in the UAE.
Natural persons:
This category includes the individuals’ conducting businesses in the UAE.
Who Needs to Register for Corporate Tax in the UAE
Businesses required to register for the corporate tax in the UAE include:
1- Resident juridical persons: The companies which are incorporated in the UAE.
2- Non-resident persons: Foreign entities with a permanent establishment or nexus in the UAE.
3- Natural persons: Individuals conducting business activities in the UAE.
Registration for the corporate tax in the UAE is mandatory regardless of income levels.
Required Documents for Corporate Tax Registration in UAE
You require the following documents for registration of corporate tax in UAE:
1- Trade license: You require a valid trade license for this process. Make sure the trade license is not expired.
2- Passport copy: You must submit the copies of the passports of the partners or owners of the business.
3- Emirates ID: The Emirates ID of the owners or partners must be required.
4- Memorandum of Association (MOA) or Power of Attorney (POA): MOA or POA of the company is a mandatory document for corporate tax registration.
5- Contact details: Email and Contact number of the persons concerned.
6- Company address: complete address and postal office box.
These documents ensure the authenticity and compliance of the business entity.
Step-by-Step Guide to Registering for Corporate Tax
1- Access the EmaraTax Portal: Visit the FTA’s EmaraTax portal.
2- Create an Account: Register using your email ID and phone number.
3- Select Taxable Person: Choose the relevant taxable person (business entity).
4- Initiate Registration: Select the option to register for corporate tax.
5- Provide Business Details: Enter trade license information, business activities, and authorized signatory details.
6- Attach documents: You will be required to send the documents mentioned above.
7- Review and Submit: Check details and submit if everything is in place.
8- Confirmation: When you are registered, you will receive confirmation from FTA.
Corporate Tax Rates in the UAE
The UAE applies the following corporate tax rates:
1- 0% Tax: 0% tax on taxable income up to AED 375,000.
2- 9% Tax: 9% tax on taxable income exceeding AED 375,000.
3- 15% Tax: 15% tax for multinational enterprises meeting the OECD’s global minimum tax criteria.
These rates aim to encourage business growth while aligning with international tax standards.
Corporate Tax Filing and Compliance
The following apply to businesses:
1- Tax Returns: Just file the annual income tax return on the completion of financial year within 9 months.
2- Keeping Proper Accounts: Keep accurate systems of accounting and financial records and supporting documentation for the same.
3- Audit: Be subject to annual audits in accordance with UAE laws.
The failure to comply risks penalties and legal sanctions.
Penalties for Non-Compliance
Failure to register or comply with corporate tax regulations can lead to:
1- Late Registration Penalties: Fines for delayed registration beyond stipulated deadlines.
2- Incorrect Filing Penalties: Fines for submitting inaccurate or incomplete tax returns.
3- Non-Payment Penalties: Fines for failure to pay due taxes on time.
It’s crucial to adhere to all tax obligations to avoid these penalties.
Corporate Tax Registration Deadlines
Registration deadlines vary based on the business’s license issuance date:
1- January to February: Register by May 31.
2- March to April: Register by June 30.
3- May: Register by July 31.
4- June: Register by August 31.
5- July: Register by September 30.
6- August: Register by October 31.
7- September: Register by November 30.
8- October: Register by December 31.
9- November to December: Register by January 31 of the following year.
For natural persons, the deadline is March 31, 2025, to avoid administrative penalties.
Corporate Tax Residency in the UAE
A business is considered a tax resident in the UAE if:
1- It is incorporated or established in the UAE.
2- Its effective management and control are exercised in the UAE.
Tax residency determines the applicability of certain tax benefits and obligations.
UAE Corporate Tax Reform 2025
From January 1, 2025, the UAE will introduce the 15% Domestic Minimum Top-up Tax (DMTT) for multinationals having gained more than EUR 750 million consolidated global revenues in two (02) out of the four (4) financial years before the previous year.
The UAE’s global minimum tax reform is consistent with the OECD/G20 global minimum tax framework, Labels under Pillar Two.
Assistance by Dubai Business and Tax Advisors
“Business Owners Demand” For those looking for honest opinion on the experts who can assist them with corporate tax registration and the complete process, then your perfect destination is Dubai Business and Tax Advisors. We employ a team of well experienced tax professionals that offer personalized services to meet UAE tax requirements. We are here to hold hands from the time of incorporation up to daily tax advisory and spanning across the apparatus of corporate tax in the lands of Emirates.
Conclusion: Navigating Corporate Tax Registration in the UAE with Confidence
Starting the corporate tax registration process in the UAE is a significant milestone for companies seeking to comply with the country’s changing tax system. The Corporate tax in the UAE demonstrates that the government continues to be at the front line of implementing international best practice and ensuring the economy is as dynamic and diversified as possible. Comprehending the nuances of the UAE corporate tax registration helps companies fulfill regulatory obligations and set themselves up for continued growth and prosperity.
For companies in need of professional support in this regard, Dubai Business and Tax Advisors is the ideal consultant. We provide end to end requirements starting right from incept of application to maintenance of end user needs-based applications. Supported by a team of professionals that is second to none, we take the burden out of the difficulties of completing the UAE tax form and obtaining registration, thus enabling businesses to operate legally and strategically in the highly competitive UAE marketplace.
Overall, registering for corporate tax in the UAE can be a complex process, however, with the right knowledge and help in place, companies can go through the process with confidence. Abiding by the laws and referring to professional advisory services will ensure the business is ensured about the compliance as well as growth of their company in the UAE market.
FAQs
You can register for VAT and corporate tax at the same time in UAE via Federal Tax Authority’s (FTA) EmaraTax portal. Here’s a step-by-step guide:
- A) Register an EmaraTax account: Just go to FTAEmara Tax Portal and register with your email ID and phone number.
- B) Add a Taxable Person: Log in and select the “Add Taxable Person” button to enter details such as the trade license details and nature of the business.
- C) VAT Registration: Go to the ‘VAT Registration’ tab and register by uploading necessary documents and details.
- D) Corporate Tax: Do the same as above, like in the “Corporate Tax Registration” and then you can register your business to pay corporate taxes.
FAT Vat Registration Manual above and reliance can also be placed on the UAE Corporate Registration Tax Manual. You can also get our expertise for all this procedure by just contacting Dubai Business and Tax Advisors.
Registering for corporate tax in the UAE involves the following steps:
1- Access the EmaraTax Portal: Go to the FTA EmaraTax Portal and log in or create an account.
2- Select Taxable Person: Choose the appropriate taxable person category (e.g., resident juridical person, non-resident person).
3- Provide Business Details: Enter your trade license information, business activities, and authorized signatory details.
4- Upload Required Documents: Submit necessary documents such as passport copies, Emirates ID, and company incorporation documents.
5- Review and Submit: Ensure all information is accurate and complete before submitting your application.
The corporate tax law was announced in the UAE based on the Federal Decree-Law No. (47) of 2022, falling under the application date of June 1st, 2023. Key highlights include:
1- Tax rates: 0% on the first AED 375,000 of taxable income and 9% on any exceeding amount.
2- Multinational Enterprises (MNEs): There will be a 15% tax rate on MNEs with consolidated global turnover above EUR 750 million which is in line with the OECD/G20’s global minimum tax framework under Pillar Two.
3- Tax Domicile: A company is resident in the UAE if it was incorporated or established in the UAE and it is managed and controlled in the UAE.
4- Exemptions: Some bodies, including government bodies and certain free zone businesses that meet criteria, are exempt from corporate tax.
Yes, corporate tax registration in the UAE is mandatory for most businesses, including:
1- Resident Juridical Persons: Companies incorporated in the UAE.
2- Non-Resident Persons: Entities with a permanent establishment or nexus in the UAE.
3- Natural Persons: Individuals conducting business activities in the UAE.
Registration is required regardless of income levels. Even businesses incurring losses are not exempt from this mandatory registration.
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Read More »About the Author:
AURANGZAIB CHAWLA
As CEO of DBTA, Aurangzaib Chawla advises globally mobile businesses and individuals on cross-border tax planning and structuring. With expertise spanning the UK, UAE, and wider GCC, Zaib helps clients minimise double taxation, protect assets, and achieve long-term financial efficiency while staying fully compliant.
Planning to launch in Dubai or the UAE?
Let’s talk about how to structure your business for growth the smart, compliant, and tax-efficient way
About the Author:
AURANGZAIB CHAWLA
As CEO of DBTA, Aurangzaib Chawla advises globally mobile businesses
and individuals on cross-border tax planning and structuring. With expertise spanning the UK, UAE, and wider GCC, Zaib helps clients minimise double taxation, protect assets, and achieve long-term financial efficiency while staying fully compliant.
Planning to launch in Dubai or the UAE?
Let’s talk about how to structure your business for growth the smart, compliant, and tax-efficient way.
