Corporate Tax Registration in the UAE

Every business subject to UAE Corporate Tax must register with the Federal Tax Authority (FTA) and obtain a Corporate Tax Registration Number, even if it expects to pay no tax. Registration is done on the EmaraTax portal. Dawn Consultancy prepares and submits the application, links it to any existing VAT registration, and follows up until the certificate is issued. Where a deadline has already been missed, we file the registration and prepare the reconsideration request for the AED 10,000 late-registration penalty.

Who must register

• All companies incorporated in the UAE, mainland and free zone, including holding companies and companies that are dormant
• UAE branches of foreign companies, and foreign companies effectively managed and controlled from the UAE
• Partnerships and other unincorporated bodies that are treated as taxable persons
• Natural persons (sole proprietors, freelancers, licensed individuals) whose business turnover in the UAE exceeds AED 1 million in a calendar year
• Persons applying for exempt status, such as qualifying investment funds and public benefit entities, who must register to obtain the exemption

Companies in liquidation must also register if they were in existence during a tax period, and then deregister once the liquidation is complete.

Registration deadlines

For companies licensed before March 2024, the FTA set deadlines by the month of original licence issue, running from May to December 2024. Companies licensed after that date must register within three months of incorporation. Foreign companies managed from the UAE and natural persons have their own timelines. If you are unsure whether your deadline has passed, send us your licence and we will confirm the same day.

Documents required

• Trade licence (all licences if the entity holds more than one)
• Memorandum of association or articles and any amendments
• Passport and Emirates ID of the authorised signatory and shareholders
• Proof of authorisation (board resolution or power of attorney) for the signatory
• Registered address and contact details
• Financial year end and, where relevant, details of any tax group or parent company
• Existing VAT registration number, if any

Our registration process

1. Review of licence(s) and structure to confirm the correct taxable person, financial year and any free zone or exempt status to declare
2. Creation or update of the EmaraTax account and preparation of the application
3. Submission and response to FTA queries or document requests
4. Issue of the Corporate Tax Registration Number and certificate
5. Calendar of filing dates for your first and subsequent tax periods

A complete application is normally approved by the FTA within a few working days; applications with missing or inconsistent documents can take several weeks, which is why we check every field before submission.

Late registration

The penalty for registering after the deadline is AED 10,000. The FTA has, in specific circumstances, allowed the penalty to be waived where the business files its first Corporate Tax return within seven months of the end of its first tax period. We assess whether your case qualifies and prepare the submission.

Frequently asked questions

My company is dormant with no income. Do I need to register?
Yes. Registration is based on the existence of the taxable person, not on income. A dormant company registers and files a nil return.

I already have a VAT registration. Is Corporate Tax registration automatic?
No. Corporate Tax registration is a separate application on EmaraTax, although it is made through the same taxable person profile.

Can a free zone company register later because it expects 0% tax?
No. Free zone companies follow the same registration deadlines as mainland companies. The 0% rate is claimed in the return, not by delaying registration.

Do I need to register as an individual freelancer?
Only if your business turnover in the UAE exceeded AED 1 million in the calendar year. Employment income, personal investment income and real estate investment income are excluded.

Register now

Email your trade licence to info@dawnconsultancy.com, call +971 55 441 1036, or request a call back. See also our Corporate Tax services overview and return filing service.