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:

ThresholdTax Rate
Net profit ≤ AED 375,0000%
Net profit > AED 375,0009%

Who Must Register for Corporate Tax?

Corporate Tax in UAE
Corporate Tax in UAE

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

  1. Visit https://eservices.tax.gov.ae
  2. Log in using your UAE Pass or create a new account
  3. Link your company’s TRN (Tax Registration Number) if registered for VAT

Step 2: Prepare the Required Documents

DocumentRequired For
Trade License (Mainland/FZ)All businesses
Emirates ID / Passport CopyOwner(s)/Manager
MOA / AOA / Share CertificateCorporate structure
Financial StatementsOptional at registration
Proof of Business ActivityEspecially 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 MonthRegistration Deadline
Jan–Feb–Mar31 May 2024
Apr–May–Jun30 Jun 2024
Jul–Aug–Sep30 Sep 2024
Oct–Nov–Dec31 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

📞 Launch Your Business in Dubai and the Entire UAE

Get Your Free Consultation with Our Business Consultants!

Call Expert: +971 (0) 4 576 2903
Email: in*******@af***********.com
Visit Office: Fortune Tower, Jumeirah Lake Towers – Dubai
Contact Page: https://affinitasdmcc.com/contact/

Affinitas DMCC is your trusted partner for business setup, licensing, and tax structuring. Whether you’re importing consumer goods, exporting commodities, or running an online store — we’ll guide you to the best jurisdiction and handle all formalities.


❓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.