Corporate Tax Registration UAE
UAE Corporate Tax (CT) applies to all UAE businesses since June 2023. Mandatory registration with FTA within 3 months of first taxable period. We handle full CT registration, classification and de-registration.
UAE Corporate Tax — Mandatory Registration
Federal Decree-Law No. 47 of 2022 introduced UAE Corporate Tax effective from financial periods starting 1 June 2023. ALL UAE businesses (Mainland, Free Zone, and Offshore) must register with the Federal Tax Authority (FTA) within 3 months of incorporation or first taxable period, regardless of revenue. Tax rate is 0% on income up to AED 375,000 and 9% above that threshold.
Free Zone Persons that meet Qualifying Free Zone Person (QFZP) criteria pay 0% on Qualifying Income — but only if they maintain adequate substance, comply with transfer pricing rules, and don't exceed permitted de minimis income from non-qualifying activities. Misclassification is the most common failure mode. We handle registration, QFZP qualification analysis, and ongoing classification advice.
Why Choose This Service
What Our Clients Say
Who Must Register for UAE Corporate Tax
- All UAE Mainland companies (LLC, sole proprietorship, etc.)
- All UAE Free Zone companies (regardless of QFZP status)
- All UAE branches of foreign companies
- UAE individuals conducting Business Activity (revenue > AED 1M)
- Foreign companies with Permanent Establishment (PE) in UAE
- Trustees and beneficial owners of UAE structures
- Even companies expecting 0% rate must register
How We Deliver
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01
CT applicability review
We confirm your tax obligations: Mainland vs Free Zone, QFZP eligibility, financial year alignment.
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02
FTA portal setup
Register your company on the EmaraTax / FTA E-Services portal. Activate corporate tax module.
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03
Documentation submission
Submit trade license, MOA, shareholder details, financial year selection, expected revenue tier.
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04
FTA review & TRN issuance
FTA reviews application (typical 1-3 weeks). TRN (Tax Registration Number) issued for corporate tax.
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05
Compliance setup
Bookkeeping system aligned to CT requirements. Records retention policy. Annual filing calendar prepared.
What You Need to Provide
- Trade license + MOA + Share certificate
- Passport copies — all shareholders
- Emirates ID — UAE-resident shareholders
- Financial year start date (typically incorporation anniversary)
- Expected annual revenue tier (above/below AED 375K)
- Bank account details (for refunds/reconciliation)
- Auditor appointment (if applicable)
Frequently Asked Questions
Within 3 months of incorporation OR first taxable period start, whichever is later. For companies incorporated before June 2023, the FTA published staggered deadlines — most have now passed and late registration triggers AED 10,000 penalty + AED 1,000/month accruing.
Only if they qualify as a QFZP (Qualifying Free Zone Person) — requires Qualifying Income, adequate substance, compliance with transfer pricing, and non-qualifying income within de minimis (max 5% of total revenue or AED 5M). Non-QFZP Free Zone companies pay standard 9% above AED 375K.
Transactions with other Free Zone Persons + qualifying activities like manufacturing, processing of goods, holding shares, trading commodities. Sales to UAE Mainland are NON-qualifying. Sales to international customers are generally qualifying. Detailed analysis required per business.
AED 10,000 initial penalty + AED 1,000 per month accruing. Failure to file returns adds AED 500-20,000 per return. Failure to maintain records: AED 10,000-50,000. These compound — registering before audit is critical.
Audited financial statements are mandatory for: Free Zone companies (always), entities claiming QFZP status, entities above AED 50M revenue, and groups with transfer pricing exposures. We coordinate with audit firms for compliant statements.
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