How to Register for Corporate Tax in UAE

Navigating corporate tax registration in the UAE is a crucial step for businesses to stay compliant with the country’s evolving financial regulations. With the introduction of the federal corporate tax regime by the UAE Ministry of Finance, all taxable entities — including mainland companies, free zone businesses, and foreign entities operating in the UAE — must now complete their corporate tax registration UAE process through the Federal Tax Authority (FTA) portal.

Whether you’re a startup or an established enterprise, understanding the eligibility criteria, required documents, deadlines, and step-by-step process is essential to avoid penalties and ensure smooth operations. In this blog, we’ll guide you through the entire registration procedure, highlight crucial updates, and provide helpful tips to make your corporate tax journey seamless and compliant.

What is VAT and Corporate Tax in the UAE?

In the UAE, VAT (Value Added Tax) is an indirect tax levied on the consumption of goods and services, currently set at 5%. It is collected at each stage of the supply chain and ultimately borne by the end consumer. Businesses with taxable supplies exceeding the threshold are required to register for VAT and submit returns periodically.

Corporate Tax, on the other hand, is a direct tax imposed on the net profits of businesses. The UAE introduced corporate tax to align with global standards and promote transparency and accountability. Businesses with annual profits exceeding AED 375,000 are required to undergo corporate tax registration.

The corporate tax registration UAE process involves obtaining a Tax Registration Number (TRN) from the Federal Tax Authority (FTA). Timely UAE corporate tax registration ensures compliance and avoids penalties. If you’re operating in the UAE and meet the profit threshold, initiating your corporate tax UAE registration is crucial for lawful business operations.

Understanding the Registration Requirements

To comply with UAE tax regulations, businesses must first determine if they meet the eligibility criteria for corporate tax registration. The primary requirement is that taxable profits must exceed AED 375,000 annually. Both mainland and free zone entities are required to assess their corporate tax obligations, though certain free zones may qualify for exemptions under specific conditions.

For corporate tax registration UAE, businesses must prepare the following:

• Valid trade license

• Emirates ID and passport copies of business owners/shareholders

• Financial statements or estimated profits

• Details of the business activities

• Contact and bank information

The UAE corporate tax registration process is conducted through the EmaraTax portal, which is managed by the Federal Tax Authority (FTA). Once registered, companies receive a Tax Registration Number (TRN) and are required to comply with regular tax filing and payment schedules.

Proper corporate tax registration in the UAE is not just a legal necessity, but also a step toward maintaining transparency and ensuring smooth business operations in the country.

Who Needs to Register for Corporate Tax in the UAE?

Understanding who is required to undergo corporate tax registration in the UAE is essential for compliance with the new federal tax laws. Below is a detailed breakdown:

1. Businesses Required to Register

The following entities are required to complete UAE corporate tax registration:

• Mainland companies operating in any sector

• Free Zone companies, including those eligible for 0% tax but still required to register

• Branches of foreign companies operating in the UAE

• Partnerships and joint ventures (unless treated as transparent for tax purposes)

• Freelancers and self-employed individuals earning above AED 375,000 annually

• Startups and SMEs once they cross the AED 375,000 profit threshold

• Non-resident businesses with a permanent establishment (PE) or income sourced from the UAE 

All of these businesses must complete their corporate tax registration in UAE with the Federal Tax Authority (FTA), even if they qualify for exemptions or reliefs.

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2. Businesses Exempt from Registration

Some entities are exempt from corporate tax UAE registration, but may still be required to notify the FTA:

• Government entities and government-controlled entities

• Extractive businesses (involved in oil, gas, and natural resource extraction)

• Non-extractive natural resource businesses

• Qualifying public benefit entities, charities, and NGOs (subject to approval)

• Investment funds meeting regulatory conditions

• Pension and social security funds

However, certain exempt entities may still need to file a tax exemption notification.

3. Tax Residency Criteria

To determine whether you need Dubai tax registration or tax registration in Dubai, you must check if your business qualifies as a tax resident in the UAE. The criteria include:

• A legal entity incorporated in the UAE, including Free Zone and mainland companies

• Foreign entities with a permanent establishment or significant economic presence in the UAE

• Individuals conducting business activities in the UAE under a commercial license

• Residency is not solely tied to physical presence but is based on economic and legal activities. 

Understanding your residency status is crucial before proceeding with corporate tax registration in UAE or deciding to register for VAT in Dubai.

How to Register for Corporate Tax in the UAE

Corporate tax registration is now a legal requirement for businesses operating in the UAE. Introduced to promote transparency and align with global taxation standards, the UAE corporate tax applies to companies with taxable income over AED 375,000. Below are the detailed steps for corporate tax registration UAE.

Step 1: Create an EmaraTax Account on FTA Portal

To begin your corporate tax registration UAE, you must first create an account on the Federal Tax Authority (FTA) portal through EmaraTax.

• Visit eservices.tax.gov.ae

• Click on “Sign Up”

• Provide the necessary details, including:

• Business email

• Password

• Mobile number for OTP verification

This account will be used for both corporate tax UAE registration and VAT registration in Dubai.

Step 2: Log in and Choose Corporate Tax Registration

After account creation:

• Log in to your EmaraTax account

• Go to the “Dashboard”

• Under the “Taxable Person”, click on “Corporate Tax”

• Select “Register” to begin the application for how to register for corporate tax in UAE

Step 3: Provide Business Information

You’ll need to submit detailed information about your business entity. Ensure all documents and data are up to date and correct.

Key details include:

• Trade License copy

• Legal Entity Type (e.g., LLC, branch, sole establishment)

• Establishment Date

• Business Activity

• Authorised Signatory Details

• UAE Residency or Non-Residency Status

• Financial Year and Accounting Period

• Turnover details 

This step is crucial in determining whether you fall under the UAE corporate tax registration bracket or are exempt from it.

Step 4: Upload Required Documents

To complete corporate tax registration UAE, upload supporting documents:

• Valid Trade License

• Emirates ID and Passport of Owner/Partners

• Memorandum of Association (MOA)

• Financial Statements (if available)

• Lease Agreement or Tenancy Contract

• VAT Registration Certificate (if already registered) 

Tip: If you also need to register for VAT in Dubai, this can be done under the VAT section of your EmaraTax account.

Step 5: Review and Submit the Application 

After completing all required fields: 

• Review the application for any errors or missing details 

• Click “Submit” 
   

You will receive a Tax Registration Number (TRN) for corporate tax upon successful registration, which will be shown in your EmaraTax dashboard. 

Step 6: Receive Confirmation from FTA

The FTA will review your application. If everything is in order, you’ll get a confirmation email with your Corporate Tax Registration Certificate.

Keep this certificate safe—it’s necessary for future tax registration, Dubai filings and audits.

Important Notes

• Deadline: Businesses must register before their allocated deadline to avoid penalties. FTA assigns these based on license issuance dates.

• Free Zone Companies: Even if they qualify for 0% tax as Qualifying Free Zone Persons, they must still complete corporate tax UAE registration.

• Foreign Companies: Non-resident businesses earning income sourced in the UAE may also be required to register.

Understanding how to register for corporate tax in UAE is essential for compliance and to avoid fines. Whether you’re a mainland company, a free zone entity, or a foreign branch, timely corporate tax registration UAE ensures smooth operations under the new tax regime. If you’re unsure, consulting with tax experts or business setup advisors in Dubai can simplify the process.

For businesses already registered under VAT, updating your details through EmaraTax can help manage both VAT and corporate tax filings in one place.

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Documents Required for Registering for Corporate Tax in UAE

Here’s a list of documents required for registering for Corporate Tax in the UAE, whether you’re registering through the EmaraTax portal or via an authorised tax agent:

1. Trade License / Business License

2. Emirates ID

3. Passport Copy

4. Memorandum of Association (MOA) / Articles of Association (AOA)

5. Contact Details

6. Company’s Contact Details

7. Bank Account Details

8. Financial Statements

9. Business Activity Information

10. VAT Certificate (if already registered for VAT)

11. Tenancy Contract or Ejari Certificate (for address verification)

Corporate Tax Rules for Foreign-Owned Businesses in the UAE

Foreign-owned businesses operating regularly in the UAE fall under the scope of the UAE Corporate Tax (CT) regime. If a foreign individual or company is engaged in continuous business activities in the UAE, they are considered a “Resident Person” for corporate tax purposes.

Applicable Tax Rates

• 9% Corporate Tax applies to taxable income above AED 375,000 (approx. USD 102,110).

• 0% Tax Rate applies to Qualifying Free Zone Persons on income up to AED 375,000.

OECD BEPS & Multinational Compliance

Foreign multinationals that meet the criteria under the OECD’s Base Erosion and Profit Shifting (BEPS) framework must adhere to a minimum 15% effective tax rate. This ensures fair contribution and limits aggressive tax planning strategies.

Stay Compliant

To avoid legal issues and fines, foreign businesses must stay updated with UAE tax regulations and ensure timely corporate tax registration and filings.

Seamless Corporate Tax Registration with Shuraa

Understanding how to register for corporate tax in UAE is critical for businesses to remain legally compliant and financially transparent under the newly introduced UAE federal tax laws. Whether you are a mainland company, a free zone entity, a foreign branch, or a self-employed professional crossing the AED 375,000 threshold, timely and accurate corporate tax registration UAE is essential. The process—right from determining eligibility to submitting required documents on the EmaraTax portal—demands clarity, precision, and awareness of compliance deadlines.

Moreover, with additional requirements such as VAT registration in Dubai, understanding one’s tax residency status, and meeting OECD obligations (for foreign-owned entities), businesses often find themselves navigating a complex regulatory framework.

That’s where Shuraa Tax and Shuraa Business Setup step in. Our experts guide you through every step of corporate tax UAE registration, from document preparation to final submission. Whether you’re wondering how I register my business for tax, how to handle Dubai tax registration, or need support to register for VAT in Dubai, our team ensures you’re fully compliant without hassle.

With customised solutions for startups, SMEs, and multinational companies alike, Shuraa ensures your tax obligations are managed professionally and on time, so you can focus on growing your business.

Need help with corporate tax registration UAE?

Call: +971 44081900
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Email: [email protected] 

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Need Help to start a new business in the UAE? Contact us at +97144081900 or send a WhatsApp message to +971507775554. Alternatively, you can reach out to us via email at [email protected] for prompt assistance.

Frequently Asked Questions (FAQs)

*Disclaimer: The information in this post is for general guidance only and may change due to updates in government policies or regulations.