
How to Register for Corporate Tax in UAE
The UAE has officially implemented a 9% corporate tax on business profits exceeding AED 375,000, starting from June 1, 2023. As enforcement tightens in 2025, it’s essential for companies to ensure proper registration and compliance. If you’re asking how to register for corporate tax in UAE, this guide gives you the step-by-step process, eligibility criteria, and key deadlines — all backed by the UAE Federal Tax Authority (FTA) guidelines.
What Is Corporate Tax in the UAE?
Corporate tax is a direct tax on the net profits of businesses. Here are the key highlights:
Threshold | Tax Rate |
---|---|
Net profit ≤ AED 375,000 | 0% |
Net profit > AED 375,000 | 9% |
- Introduced: June 1, 2023
- Applies to: Mainland & Free Zone companies (with exceptions)
- Governing body: UAE Federal Tax Authority (FTA)
Who Must Register for Corporate Tax?
You are required to register if you are:
- A Mainland business (LLC, sole proprietorship, etc.)
- A Free Zone entity, even if you’re claiming 0% as a Qualifying Free Zone Person (QFZP)
- A foreign company earning income from UAE sources
- A freelancer or sole proprietor earning commercial income > AED 1 million/year
Even tax-exempt or small-profit businesses must register. There are penalties for failure to do so.
📍 How to Register for Corporate Tax in UAE: Step-by-Step
Step 1: Create an FTA Account
- Visit https://eservices.tax.gov.ae
- Log in using your UAE Pass or create a new account
- Link your company’s TRN (Tax Registration Number) if registered for VAT
Step 2: Prepare the Required Documents
Document | Required For |
---|---|
Trade License (Mainland/FZ) | All businesses |
Emirates ID / Passport Copy | Owner(s)/Manager |
MOA / AOA / Share Certificate | Corporate structure |
Financial Statements | Optional at registration |
Proof of Business Activity | Especially for FZ entities |
Step 3: Submit the Corporate Tax Registration Form
- Choose entity type: Legal person, natural person, etc.
- Enter all business and financial info
- Declare Free Zone status if applicable
📌 Tip: Incorrect info can delay your approval or affect your QFZP eligibility.
Step 4: Receive Your Corporate Tax Registration Certificate
- Approval may take 1–2 weeks
- Once approved, download your Corporate Tax Registration Number (CTRN) from your dashboard
Corporate Tax Registration Deadlines (2025)
License Issue Month | Registration Deadline |
---|---|
Jan–Feb–Mar | 31 May 2024 |
Apr–May–Jun | 30 Jun 2024 |
Jul–Aug–Sep | 30 Sep 2024 |
Oct–Nov–Dec | 31 Dec 2024 |
These apply to both Free Zone and Mainland companies — failing to meet them results in AED 10,000 penalties.
What About Free Zone Companies?
Even if you qualify for 0% tax as a Free Zone entity, you must:
- Register for corporate tax
- Maintain adequate substance and accounting
- Avoid non-qualifying income or business with Mainland UAE (if claiming exemption)
👉 Not sure if you qualify? Book a free consultation with Affinitas to check your QFZP eligibility.
Why Register with Expert Support?
Incorrect filings can:
- Jeopardize your Free Zone tax benefits
- Lead to late registration penalties
- Complicate future VAT, ESR, and auditing requirements
Affinitas DMCC helps you:
- Register on the FTA portal
- Organize your documents
- Structure your Free Zone entity properly
- Ensure eligibility for 0% tax
- File returns and avoid penalties
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❓FAQs
Q: Do I need to register for corporate tax if my income is below AED 375,000?
A: Yes. All businesses must register regardless of income level. The 0% rate only applies to profits below the threshold.
Q: What happens if I don’t register on time?
A: You may face AED 10,000 in administrative penalties for late registration.
Q: Can Free Zone companies avoid corporate tax?
A: Yes, if you meet QFZP (Qualifying Free Zone Person) criteria. But you must still register and submit returns.