Corporate Tax Registration in UAE 2025

With the introduction of the federal corporate tax, the UAE has undergone significant economic changes that affect businesses operating across the country. The new tax regime mandates enterprises to fulfill the corporate tax registration UAE, requirements, and implications to obtain a Tax Registration Number (TRN) and ensure compliance with regulations. Moreover, they are required to implement new tax strategies and improve their operations to be on a winning streak.

In this blog, we will share some key insights on UAE corporate tax registration, the documentation requirements, applicable tax rates, and compliance steps to help businesses ensure compliance, avoid tax penalties, and optimise their tax position.

Corporate Tax in the UAE: Overview

The Ministry of Finance of the United Arab Emirates introduced corporate tax at a rate of 9% on taxable income up to AED 375,000, with effect on June 1, 2023. Entities below the specified threshold are subject to different rates.

Incorporating corporate tax in the UAE aligns with the government’s commitment to enhancing its status as a premier investment hub and aligning with international standards, furthering its strategic growth and transformation goals. Additionally, it prevents unfavourable tax practices and ensures tax transparency within the organization.

Things to know about UAE corporate tax law

Navigating the corporate tax system can be complicated. However, understanding the crucial facts can save the business from unnecessary trouble.

• Mandatory Registration: All businesses operating in Dubai, regardless of their size or industry, are required to register for corporate tax.
• Accounting & Bookkeeping Compliance: Companies need to maintain a proper record of their financial transactions as per the guidelines of the Federal Tax Authority (FTA) rules in order to ensure transparency and avoid legal troubles.
• Proving Tax Exemption: Businesses that qualify for a corporate tax exemption must provide the supporting documentation to the authorities.
• Tax Filing: Businesses that are exempt from corporate tax still need to submit tax returns.
• Free Zone Companies: Even Free zone entities are subject to corporate tax laws, but with specific conditions determining tax benefits.
• Taxation on Freelancers & Influencers: Social media influencers and freelancers earning above the taxable threshold need to fulfill the corporate tax obligations.

Is corporate tax registration mandatory in UAE?

Yes, corporate tax registration in UAE is mandatory for all businesses that are earning profits from their activities in the country. As per the Federal Decree Law 47 of the Federal Tax Authority (FTA), every taxable entity must register for Corporate Tax and obtain a Tax Registration Number.

New companies are required to register within 3 months of their incorporation. Companies with their financial year ending on 31 December 2024 must file their first tax return by September 2025. Going forward, all businesses are required to file their tax return and pay due taxes within 9 months after the end of their tax period.

• Exempt persons are explicitly required to register for corporate tax in the UAE.
• Taxpayers are required to submit corporate tax returns and settle all taxes due within nine months of their specified tax period.
• Taxpayers must adhere to the specific timeline and format specified by the Federal Tax Authority for Corporate Tax registration UAE.
• Taxable Persons or Independent Partnerships are mandated to register for Corporate Tax with the FTA.
• Once an individual becomes a taxable person, they must promptly complete their UAE corporate tax registration.

Upon successful registration, eligible entities are subject to a 9% corporate tax on taxable income surpassing AED 375,000, with a 0% tax on taxable income below AED 375,000.

How to register for corporate tax in UAE: Step-by-step process

The process of UAE corporate tax registration, initiated through the EmaraTax platform, involves several steps:-

Step 1: Prepare Required Documents

Initiate the process by gathering all the necessary documents to ensure a smooth and efficient registration experience. Make sure they are all up-to-date and relevant to the current state of the business.

• Passport copies and Visa copies of shareholders
• Trade name registration certificate
• Detailed business plan
• Memorandum of Association (MOA)
• Office lease agreement
• No Objection Certificate (NOC) from sponsors
• Bank reference letter

Step 2: Access the Emara Tax Platform

The UAE government introduced an online portal, EmaraTax, for individuals and businesses to manage their tax-related activities in the UAE. For corporate tax registration UAE, you will need to:

• Visit the official website of EmaraTax.
• Create a new account or log in using your credentials.

Businesses that are already registered can use their existing credentials to log in to the platform.

Step 3: Complete the Registration Application

Complete the registration by following these steps –

• Locate the “Register” button under the Corporate Tax option on the dashboard.
• Carefully read the instructions and guidelines and click to confirm.
• Begin the registration process by clicking on the “Start” button.
• The taxpayer needs to fill in multiple sections with certain details.

Entity Details

• The type of business entity (e.g., LLC, PJSC, branch of foreign company)
• Details of the business structure

Identification Details

• Trade license details
• Description of business activities
• Ownership information

Contact Details

• Registered address of the business
• Contact information for official communications

Authorised Signatory

• Details of authorised signatories

Make sure the submitted information is correct and complete to avoid any delays in the registration process.

Step 4: Submit the Application and Pay the Fees

• Review all entered information for accuracy and tick the checkbox “Review and Declaration”.
• Click “Submit” to complete your application.
• Pay applicable fees.

Step 5: Await FTA Review and Approval

Upon submission, the tax authorities will review the application and may request additional information or clarification if required. Once approved, they will notify the applicant in their registered email with their Tax Registration Number (TRN).

Factors to consider for Dubai tax registration

Before proceeding with corporate tax registration UAE, taxpayers need to consider a few factors –

• Internal Preparation: Be well-prepared in advance to gather all necessary documents and information.
• System Updates: Implement efficient accounting and financial systems to adhere to the new tax requirements.
• Staff Training: Train the staff on the new tax system and compliance requirements.
• Professional Assistance: Engage with tax professionals of Dubiz to make sure the corporate tax registration UAE is completed accurately and timely, and all requirements are duly met.

Post-registration compliance

Post corporate tax registration UAE, businesses must ensure to maintain compliance with ongoing requirements –

Tax Return Filing

The primary obligation after successful Dubai tax registration is to file tax returns regularly.

• Filing Deadline: Within nine months of the end of the tax period.
• Accuracy: Double-check all reported income, expenses, and tax liability for accuracy.
• Format: File the returns electronically through the EmaraTax platform.
• Supporting Documents: Keep all supporting documentation prepared in advance.

Implementing strong internal processes within the organization can ensure accurate and timely submission of tax returns.

Record-Keeping Requirements

To ensure corporate tax compliance, businesses must maintain accurate and audited financial records. Key requirements include:

• Accounting Standards: Follow internationally accepted accounting standards in all financial records and statements.
• Retention Period: Preserve the records for at least five years, as specified by the FTA.
• Accessibility: Make sure the company records are easily accessible for tax audits or FTA inquiries.
• Comprehensiveness: Record all business transactions, including income, expenses, assets, and liabilities.

Penalty for late corporate tax registration UAE

The Federal Tax Authority (FTA) has imposed penalties for non-compliant businesses, including those who fail to register for corporate tax. Following the FTA’s guidelines and being prepared in advance can help avoid unnecessary financial burdens.

Failure to register for corporate tax by the specified deadline – AED 10,000 for the first violation and AED 20,000 for subsequent violations. However, FTA can now waive or refund (if already paid), this penalty provided certain conditions are met by taxable persons and certain exempted categories.

Related insight: UAE penalty waiver on late corporate tax registration

Nonetheless, to avoid any troubles, businesses must consider registering before the deadline or engage professional tax advisors from Dubiz to ensure timely registration.

Conclusion

Thus, the introduction of corporate tax in the UAE is a significant step toward economic diversification and tax transparency. By aligning with global tax standards, the country aims to solidify its position as a leading business hub and secure long-term sustainability.

Therefore, all businesses and individuals operating in the UAE must understand and adhere to corporate tax regulations to maintain financial stability and ensure fair competition and compliance.

Thus, the introduction of corporate tax in the UAE is a significant step toward economic diversification and tax transparency. By aligning with global tax standards, the country aims to solidify its position as a leading business hub and secure long-term sustainability.

Therefore, all businesses and individuals operating in the UAE must understand and adhere to corporate tax regulations to maintain financial stability and ensure fair competition and compliance.

How Dubiz Can Assist you with UAE Corporate Tax Registration?

Given the intricacies of tax regulations in the UAE, we recommend engaging with the tax consultants at Dubiz, who will provide valuable services to avoid unnecessary financial burdens.

From preparing and assisting with UAE corporate tax registration to guiding on tax planning and compliance, our tax professionals will help you stay on top of the ever-changing corporate tax regime.

Connect with our corporate tax advisors and optimize your tax position.

📞 Call: +971 56 369 5485
💬 WhatsApp: +971563695485
📧 Email: info@dubiz.co

Frequently Asked Questions (FAQs)

Note: The information provided here is to the best of our knowledge but is subject to changes made in policy and regulations by the UAE tax authorities.