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Corporate Tax

UAE Corporate Tax Registration 2025: Step-by-Step Guide & Deadlines

The UAE introduced a federal corporate tax system effective for financial years starting on or after 1 June 2023. The standard rate is 9% on taxable profits exceeding AED 375,000, with certain exemptions applying. Businesses must complete UAE corporate tax registration through the EmaratTax online portal to obtain a Tax Registration Number (TRN) from the FTA. This article explains the corporate tax registration process in the UAE, step-by-step, as well as the latest updates and deadlines for 2025.

Step-by-step guide to UAE corporate tax registration

Step 1: Login to EmaratTax

Visit the EmaratTax website and log in using your existing account or UAE Pass credentials.
If you don’t have an account, click Sign Up to create one. UAE Pass is the UAE’s national digital identity system, enabling secure access to government services.
Once logged in, you are redirected to the Taxable Person List page, showing all companies linked to your profile.

Step 2: Add Taxable Person

If no taxable person (entity) is linked to your account, click Create to add a new one. Provide basic details such as:

  • Company name
  • Trade license number
  • License-issuing authority

The new taxable person will now appear in your list. Select it and click View to open the Taxable Person Dashboard.

Step 3: Access Taxable Person Dashboard

On the dashboard, select Register under the Corporate Tax section.

Step 4: Read Instructions and Guidelines

Review the provided instructions carefully to understand the UAE corporate tax requirements. Tick the acknowledgment box to confirm you have read and understood them.

Update 2025: The FTA’s grace period for updating tax registration information ends in March 2025, so all businesses must ensure their records are up to date.

Read More: Grace Period for Updating Tax Registration Information Ends March 2025

Step 5: Start Registration Process

Click Start to open the online application form. The form is divided into multiple sections for ease of completion.

Step 6: Enter Entity Details

Select your entity type (e.g., company, partnership, charity). The fields that appear depend on your selection. You may save your progress at any time by clicking Save as Draft.

Step 7: Provide Identification Details

Enter:

  • Trade license number & expiry date
  • Business activities
  • Owner details
  • Branch license numbers (if any)

Click Add Business Activity to link all activities under your trade license, and Add Owner to input ownership details.

Step 8: Add Contact Details

Enter the registered office address and other contact information.

Step 9: Add Authorized Signatory

Click Add Authorized Signatory and input the details of the person responsible for tax matters.
For companies, a Power of Attorney may be required.

Step 10: Review and Submit

Verify that all details are accurate. Tick the declaration box and apply. You will receive a reference number to track the status of your corporate tax registration in the UAE.

Corporate Tax Registration Requirements in the UAE

When registering for UAE corporate tax, businesses must:

  1. Register their trade license with the FTA to receive a Tax Registration Number (TRN).
  2. Complete the online application form with company details (legal name, address, business activity).
  3. Upload supporting documents, including the trade license and Articles of Association.
  4. Use the TRN in all tax-related communications, invoices, and filings.
  5. Maintain accurate financial records, file timely tax returns, and pay all applicable taxes to avoid penalties.

Read more: How can a Tax Consultant Help Your Corporate Tax Preparation in UAE?

Post-Submission Process

After submission, the FTA reviews your application. They may:

  • Approve and issue your TRN
  • Request additional documents
  • Reject the application (with reasons provided)

You can check the status at any time by logging into your EmaratTax dashboard. All updates are also sent via email.

Who Must Register for UAE Corporate Tax?

  1. UAE Resident Juridical Persons
  • Companies incorporated in the UAE (e.g., LLCs, PJSCs, Private Companies).
  • Free Zone entities (even if they benefit from the 0% Free Zone regime, they must still register).
  • Entities established under UAE mainland or free zone laws.
  1. Foreign Juridical Persons (Non-Residents)
  • If they have a Permanent Establishment (PE) in the UAE.
  • If they derive UAE-sourced income and meet certain criteria.
  • If they have a nexus in the UAE (for Free Zone persons with sufficient economic presence).
  1. Natural Persons (Individuals)
  • Only if they are conducting a business or commercial activity in the UAE and the net income exceeds AED 1 million per year.
  • Examples: freelancers, sole proprietors, or individuals running an online business.

Exempt From Registration:

  • Government Entities
  • Government-Controlled Entities
  • Extractive Businesses
  • Non-Extractive Natural Resource Businesses

Key Deadlines for 2025

  • All taxable entities must ensure their registration details are updated before March 2025 to avoid penalties

Read More: UAE Free Zone Tax Regulations

2025 Registration Deadlines

Business Type Deadline Penalty for Late Registration
New Companies (newly established/incorporated in 2025) Within 3 months of the date of incorporation AED 10,000

Read More: Registration Deadline For Freezone Companies

Seek the Expert Services of Top Tax Consultants in the UAE

The EmaratTax portal is a convenient online platform that guides businesses through each step of the UAE corporate tax registration process. To ensure full corporate tax compliance in the UAE, it is advisable to seek the expert services of premier Tax Consultants in the UAE, who can help accurately and efficiently meet all UAE corporate tax requirements. Contact us today, and we shall be glad to assist you

Why risk AED 10,000 penalties? Our experts handle     ? Call +971 42500251 or  ? Fill Contact Form

FAQs

What is the corporate tax rate in UAE?


UAE, which had previously adopted a flat tax rate of 0%, started implementing a new corporate tax rate of 9% on the taxable profit from June 2023.

Is corporate tax registration mandatory?


Yes it is true that corporate tax registration on EmaratTax portal is compulsory for all taxable entities in UAE as per UAE tax registration guide.

What are the key documents required?


A3. Key documents required in case of applicant is a Natural person are:
  • Trade license, where applicable
  • Emirates ID / Passport of the applicant

In case of application is a Legal Person:

  • Trade license
  • Emirates ID / Passport of authorized signatory
  • Proof of authorization for the authorized signatory.

What if my company has no revenue yet?


Yes, but 43% of applications get rejected due to errors. Professional help ensures compliance.

Can I register for Corporate Tax myself?


Still must register! The UAE taxes residency status, not just income.

 

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