The big Corporate Tax registration deadlines for existing UAE companies passed in 2024. If you’re searching now, you’re probably in one of three situations: you’ve just set up a company, your personal business income has passed AED 1 million, or you’ve realised you should have registered already.
This guide covers each of those, with the deadlines that apply today, what the FTA asks for, how to register on EmaraTax, and how to get the AED 10,000 penalty waived if you’re late.
The short answer
Every UAE company, including free zone companies, must register for Corporate Tax, whether or not it owes any tax. New companies have three months from incorporation. Individuals must register by 31 March of the year after their business turnover passes AED 1 million. Registration is free on EmaraTax. Registering late costs AED 10,000, but the penalty is waived automatically if you file your first return within seven months of your first tax period ending.
Who must register for Corporate Tax
| Who | Must register? |
|---|---|
| UAE companies (LLCs, PJSCs, branches of UAE companies) | Yes, always |
| Free zone companies, including those expecting 0% | Yes, always |
| Companies that aren’t trading yet or are dormant, if licensed | Yes |
| Foreign companies managed and controlled from the UAE | Yes |
| Foreign companies with a branch or permanent establishment in the UAE | Yes |
| Foreign companies earning income from UAE property | Yes |
| Individuals with business turnover over AED 1 million in a calendar year | Yes |
| Individuals earning only salary, personal investment or personal rental income | No |
Registration is not the same as paying tax. A free zone company on 0%, a company claiming Small Business Relief, and a company that made a loss all still register. The rate only affects what you owe later.
Individuals and freelancers
You must register if your turnover from business activities goes over AED 1 million in a calendar year. Turnover means total business income before expenses, not profit.
Salary, personal investment income and income from renting out property you own personally are not counted toward that AED 1 million. So earning more than AED 1 million in total does not by itself mean you must register. What matters is how much of it comes from running a business.
Corporate Tax registration deadlines
The deadline depends on what kind of business you are and when you were set up.
| Your situation | Register within | Example |
|---|---|---|
| UAE company set up on or after 1 March 2024, including free zone | 3 months from incorporation | Incorporated 15 March 2026: register by 15 June 2026 |
| Foreign company managed and controlled from the UAE | 3 months from the end of its financial year | Year ends 31 December 2026: register by 31 March 2027 |
| Foreign company with a UAE permanent establishment | 6 months from when the establishment exists | Branch opened 1 May 2026: register by 1 November 2026 |
| Foreign company earning income from UAE property | 3 months from when that income starts | Rental income starts 1 June 2026: register by 1 September 2026 |
| Individual (UAE resident) over AED 1 million | 31 March of the following year | Passed AED 1m in 2026: register by 31 March 2027 |
| Individual (non-resident) over AED 1 million | 3 months from becoming subject to tax | — |
Set up before March 2024 and never registered?
Your deadline was a fixed date in 2024, based on the month your licence was issued. That date has passed. Register now, then use the waiver below to get the penalty cancelled.
Documents you'll need
For a company:
- Trade licence, or every licence if you hold more than one
- Memorandum and Articles of Association, or equivalent founding documents
- Passport and Emirates ID of the authorised signatory
- Proof of the signatory’s authority, such as a power of attorney or board resolution
- Details of owners and, where relevant, the parent company
- Your financial year start and end dates
- Business address and contact details
For an individual:
- Emirates ID and passport
- Trade licence, if you have one
- Contact details and details of your business activities
If your company is already registered for VAT, much of this is already in your EmaraTax profile. Corporate Tax is still a separate registration, so you need to apply for it.
How to register for Corporate Tax on EmaraTax
- Log in to EmaraTax, or create an account with a business email and mobile number.
- Create or open your Taxable Person profile. One profile holds all your registrations, including VAT.
- Choose Corporate Tax registration and select the type of entity.
- Enter your company details exactly as they appear on your trade licence.
- Add owners, the authorised signatory and your financial year.
- Upload the documents listed above.
- Review and submit. If the FTA asks for more information, respond quickly, because the clock keeps running.
- Receive your Corporate Tax registration number. The FTA confirms your registration and your first tax period.
Applications are typically processed within around 20 business days.
How much does Corporate Tax registration cost?
The FTA doesn’t charge a fee to register. You only pay if you use a tax agent or consultant to handle it.
The AED 10,000 late registration penalty, and how to have it waived
If you miss your registration deadline, the FTA applies a fixed penalty of AED 10,000. Your size and income make no difference.
The FTA’s waiver can cancel it completely, and most guides still describe it as a deadline that has passed. In fact it’s a standing rule.
The rule: file your first Corporate Tax return within seven months of the end of your first tax period, two months earlier than the usual nine. The penalty is then waived automatically, with no application. If you’ve already paid it, the AED 10,000 is credited back to your EmaraTax account.
| First tax period ends | Normal return deadline | File by this date for the waiver |
|---|---|---|
| 31 December 2025 | 30 September 2026 | 31 July 2026 |
| 30 June 2026 | 31 March 2027 | 31 January 2027 |
| 31 December 2026 | 30 September 2027 | 31 July 2027 |
Three conditions to keep in mind:
- It only applies to your first tax period.
- It only cancels the late registration penalty. Late filing and late payment penalties still apply.
- Filing at month eight or nine doesn’t count. The return has to be in within seven months.
What happens after you register
Registering is the first step. After that:
- Your tax period is normally your financial year.
- You file a Corporate Tax return and pay any tax within nine months of the end of each tax period, even if you owe nothing. See our guide to the Corporate Tax filing deadline.
- You may be able to claim Small Business Relief if your revenue is AED 3 million or less. It’s claimed in the return, so registering and filing are still required. See our guide to Small Business Relief.
- Free zone companies need to check whether they qualify for 0%, which depends on the zone and the activity. See free zone vs designated zone.
- Keep your details up to date. Changes to your licence, address or ownership must be notified to the FTA.
Need VAT registration too?
VAT is a separate registration with its own threshold of AED 375,000. Most companies need both. See our guide to VAT registration in the UAE.
Common mistakes
1. Thinking 0% means no registration. Free zone companies and companies on Small Business Relief must still register.
2. Waiting until the company is trading. The three-month clock starts at incorporation, not at the first sale.
3. Counting total income for individuals. Only business turnover counts toward AED 1 million.
4. Assuming VAT registration covers Corporate Tax. They’re separate registrations.
5. Missing the waiver by a month. The waiver needs the first return within seven months, not nine.
Frequently asked questions
What is the deadline for Corporate Tax registration in the UAE?
For a company incorporated on or after 1 March 2024, three months from the date of incorporation. Individuals must register by 31 March of the year after their business turnover exceeds AED 1 million.
Do free zone companies need to register for Corporate Tax?
Yes. Every free zone company must register, including those that expect to pay 0%.
Is there a fee for Corporate Tax registration?
No. The FTA does not charge for Corporate Tax registration. You only pay if you use an agent.
What is the penalty for late Corporate Tax registration?
A fixed AED 10,000. It is waived automatically if you file your first Corporate Tax return within seven months of the end of your first tax period.
Does a dormant company need to register for Corporate Tax?
Yes, if it is licensed in the UAE. Registration is required whether or not the company is trading.
Do I need to register if I earn a salary in the UAE?
No. Salary does not count toward the AED 1 million threshold. Only income from running a business does.
How Fintra Global can help
We check whether and when you need to register, prepare your documents, file the application on EmaraTax and answer FTA queries until your registration is confirmed. If you’re already late, we work out whether you can still get the AED 10,000 waived and make sure your first return goes in on time. We can then handle your returns every year as your corporate tax consultant. See our packages.
WhatsApp us about registration
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