Register for Corporate Tax in the UAE: Step-by-Step Process

You are currently viewing Register for Corporate Tax in the UAE: Step-by-Step Process
  • Post published:March 26, 2025

The UAE has long been celebrated as a hub for business innovation and economic growth, but with the introduction of corporate tax in June 2023, the scenario has shifted. For several entrepreneurs who are planning a company setup in Dubai and established business owners, the question looms: How do I ensure my business stays compliant in this new tax era? The answer lies in understanding the corporate tax registration process.

The blog ‘Register for Corporate Tax in the UAE: Step-by-Step Process’ helps you with the major steps of corporate tax registration and for further assistance contact us at Damaar Business Set Up Consultants.

Why Corporate Tax Matters in the UAE?

The UAE introduced a corporate tax to align with global standards while diversifying its revenue streams and improving transparency in business operations. Unlike the previous tax-free allure, companies now face a 9% tax rate on taxable income exceeding AED 375,000, while income below this threshold enjoys a 0% rate. Free zone businesses may still qualify for tax incentives, but registration remains mandatory for all.

More than just about compliance, this shift is about positioning your business for long-term success. Registering ensures you avoid penalties (like the AED 10,000 fine for late registration) and maintain a smooth relationship with the Federal Tax Authority (FTA). 

Step-by-step Guide to Register for Corporate Tax in the UAE

Registering for corporate tax in the UAE is not very complex. Having an idea of the steps will be beneficial before seeking professional help. 

Step 1: Determine Your Eligibility

You must understand your eligibility first, because, every business is not taxed the same way. The UAE’s corporate tax applies to:

  • Mainland and Free Zone Companies: All juridical persons, regardless of location, must register. Free zone entities might qualify for a 0% rate as a Qualifying Free Zone Person (QFZP), but registration is still required.
  • Natural Persons: Individuals running a business under a commercial license (e.g., freelancers or sole proprietors) must register if their annual revenue exceeds AED 1 million.
  • Foreign Entities: Companies with a permanent establishment or nexus in the UAE are also liable.

There exist exemptions, such as for government entities or businesses extracting natural resources (which remain under emirate-level taxation), but these are rare. If you are not sure where your business stands, consult the FTA’s guidelines or experts in company formation in UAE to avoid missteps.

Step 2: Gather the Required Documents

Preparation and have your paperwork in order; this will save you time and frustration. The FTA requires specific documents to verify your business and its activities. 

You will need:

  • Valid Trade License: You must ensure that it is current and shows your business activities.

  • Emirates ID and Passport Copies: These are required for owners, partners, or authorized signatories.

  • Memorandum of Association (MOA) or Articles of Association (AOA): For legal entities, this proves your business structure.

  • Contact Details: Provide the company’s address, P.O. Box, email, and phone number.

  • Financial Year Details: Specify your tax period (typically aligned with your financial year).

Scan these documents in PDF format (max 5MB each) to streamline your online submission. Missing or expired documents can delay approval, so double-check everything before proceeding.

Step 3: Access the EmaraTax Portal

The UAE has made registration user-friendly through the EmaraTax portal, an online platform managed by the FTA. To get started:

  • Log In or Sign Up: Visit tax.gov.ae and log in using your existing FTA credentials (if you’re VAT-registered) or UAE Pass. New users can click “Sign Up” to create an account here.

  • Navigate the Dashboard: Once logged in, you’ll see a list of “Taxable Persons” linked to your profile. If it’s empty, click “Create” to add your business as a taxable entity.

Step 4: Start the Registration Application

With your account set up, it’s time to look into the registration process:

  • Select Corporate Tax Registration: On the EmaraTax dashboard, locate the “Corporate Tax” tile and click “Register.”

  • Review Guidelines: A screen with instructions will appear. Read them carefully, check the agreement box, and hit “Start.”

  • Choose Entity Type: Select whether your business is a “Natural Person” (individual) or a “Legal Person” (company). This choice adjusts the form fields accordingly.

Step 5: Fill in Entity and Identification Details

Now, the form gets specific. You’ll need to provide:

  • Entity Details: Input your trade license number, legal structure (e.g., LLC, sole proprietorship), and registration number.

  • Identification Details: Enter your trade name (in English and Arabic), license number, and legal name. For natural persons, this might not apply, but legal entities must be precise.

  • Business Activities: Click “Add Business Activities” and list what your company does under the trade license. Each activity ties to a specific code, which the portal may auto-populate.

Step 6: Review and Submit Your Application

You’re almost there! 

Before submission:

  • Check Every Field: Go to the “Review and Declaration” section to ensure all data is correct. Mistakes here could mean starting over.

  • Declare Accuracy: Tick the checkbox to confirm the information’s completeness and truthfulness.

  • Hit Submit: Click “Submit” to send your application to the FTA. You’ll receive a reference number to track its progress.

The FTA usually processes applications within 20 business days. If they request additional documents, you have 60 days to comply, so keep an eye on your email.

Step 7: Receive Your Tax Registration Number (TRN)

Once approved, you will be issued a Tax Registration Number (TRN). This unique identifier is essential for filing returns, making payments, and communicating with the FTA. Store it securely and include it in all tax-related correspondence.

For free zone businesses claiming a 0% rate, the TRN also unlocks eligibility for Small Business Relief (for revenue under AED 3 million) or QFZP status. Either way, you are now officially in the system.

Post-Registration

  • Filing Deadlines: Submit your tax return within nine months of your financial year-end. For example, if your year ends December 31, 2024, file by September 30, 2025.

  • Record-Keeping: Maintain financial records for seven years. Accurate books prevent audit headaches.

  • Payments: Settle any tax dues within the same nine-month window to avoid penalties.

Investing in accounting software or a tax consultant can simplify these obligations, especially for complex operations.