Corporate Tax Registration in the UAE
With the introduction of the UAE Corporate Tax regime, all businesses operating in the UAE must ensure full compliance with the Federal Tax Authority (FTA).
Corporate tax registration in the UAE is mandatory for every business, mainland and free zone alike. Since the introduction of the corporate tax regime in June 2023, all taxable persons must register with the Federal Tax Authority (FTA) through the EmaraTax portal and obtain a Tax Registration Number (TRN).
Failure to register on time results in an administrative penalty of AED 10,000.
Who Must Register for Corporate Tax in UAE?
- All UAE mainland companies
- UAE free zone businesses (including businesses eligible for a 0% tax rate)
- Branches and subsidiaries of foreign entities operating in UAE
- Companies with taxable income exceeding the exempted thresholds
- Individuals conducting business activities that generate taxable income
Corporate Tax Rates & Key Details
- All companies subject to corporate tax must register with the FTA.
- Late registration carries a penalty of AED 10,000.
- Businesses must comply within 3 months of license issuance.
- 0% on taxable profits up to AED 375,000.
- 9% on taxable profits exceeding AED 375,000.
Step by Step Guide
Tax Registration Process
Seamless process managed by our expert team to ensure your business remains compliant.
Initial Consultation
We begin by assessing your business structure, licence type, and corporate tax obligations to determine the correct registration approach.
Document Collection
You provide the required company and shareholder documents, which we review to ensure accuracy and compliance with FTA requirements.
Registration Application
We submit the corporate tax registration application through the FTA portal on your behalf, ensuring all details are correctly completed.
Issuance of the Tax Registration Number (TRNCertificate)
Once approved, the FTA issues your Corporate Tax Registration Number (TRN) certificate, confirming that your business is officially registered.
Frequently Asked Questions (FAQs)
What documents are required for corporate tax registration?
Typical documents include the trade license, passport copies of shareholders and directors, Emirates ID (if applicable), and proof of address. Free zone companies and branches may need additional documentation.
Can I offset losses or carry them forward for Corporate Tax purposes?
Yes, businesses can usually carry forward tax losses to offset against future taxable profits. Losses may be subject to certain conditions and limitations, so proper accounting and documentation are essential to maximize this benefit.
Do branches of foreign companies need to register separately?
Yes. Any branch or subsidiary of a foreign company operating in the UAE must register for corporate tax independently, even if the parent company is registered abroad.
Can I change company details after registration?
Yes. If there are changes in shareholding, business activities, or directors, the company must update the information with the FTA to keep the registration accurate.
Free Zone Companies - Do You Need to Register for Corporate Tax?
Yes — even free zone companies benefiting from the 0% corporate tax rate are required to register with the Federal Tax Authority and file annual tax returns. This is not optional. The 0% rate is a conditional incentive, not an automatic exemption. You want to know more about free zone companies, click here.
Need Help Registering for Corporate Tax?
Contact us today to get your quote for your company's tax registration. No commitment.
Stay Updated on
UAE Tax Regulations
Our latest insights on corporate tax, VAT, and compliance changes that may affect your business.