How to Do Tax Registration in the UAE for Corporate Entities
Dubai has become one of the most attractive destinations for global entrepreneurs, multinational companies, and investors. With its strategic location, business-friendly policies, and world-class infrastructure, more foreign companies-especially from the U.S-are expanding their operations into the UAE.
Understanding tax in the UAE is crucial for both businesses and individuals, as it determines who must register, comply with local tax laws, and adhere to corporate tax regulations to avoid penalties.
In June 2023, the UAE introduced a new federal corporate tax system, creating a standardised framework for taxation across all Emirates. This made corporate tax registration UAE a mandatory requirement for most businesses operating within the region.
If you’re wondering how to complete Corporate Tax registration, understand eligibility, or navigate the process step by step, this detailed guide covers everything you need to know about Corporate Tax registration in Dubai, including documentation, timelines, penalties and compliance requirements.
What is Corporate Tax in the UAE?
Corporate Tax is 9% on business profits above AED 375,000. Profits below this are 0% to support small and medium enterprises. This rate and the revenue thresholds are as per the UAE corporate tax law, which outlines the registration and compliance requirements.
UAE corporate tax applies to the following:
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Mainland companies
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Free zone companies, subject to their own provisions
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Branches of foreign companies
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Individuals carrying out licensed business activities
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Partnerships and certain investment structures
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Natural persons operating a business in the UAE whose annual revenue exceeds AED 1 million
Entities and individuals that reach the revenue threshold are required to register with the Federal Tax Authority (FTA) in order to obtain a Tax Registration Number. Registration should be completed within the timeframe set by the FTA to ensure their information is properly recorded.
These points represent the main categories covered under the UAE Corporate Tax framework, which outlines how tax rules apply to various business activities within the country.
Who Must Register for Corporate Tax in Dubai?
Almost all licensed businesses must complete tax registration in the UAE, including: Businesses must register for Value Added Tax (VAT) if their taxable supplies exceed AED 375,000 over the past 12 months or are expected to in the next 30 days.
✔ Legal entities such as UAE LLCs, partnerships, and corporations
✔ Mainland (LLC, sole proprietorship, civil companies)
✔ Free zone companies
✔ Offshore companies if operating in the UAE
✔ Foreign company branches
✔ Freelancers with commercial licenses
✔ E-commerce businesses
✔ Professional services firms
✔ Holding companies
Every UAE business, including LLCs and other legal entities, must complete CT registration by submitting a CT registration application through the FTA portal. Even companies with no income must still undergo corporate tax registration UAE because the FTA requires all taxable persons to obtain a Tax Registration Number (TRN). All persons subject to Corporate Tax must submit a registration application to the Federal Tax Authority to obtain a Corporate Tax Registration Number.
Who Is Exempt From Corporate Tax Registration?
Some organisations may be exempt, but must still apply for exemption via the UAE corporate registry, including: The Federal Tax Authority (FTA) may require certain exempt persons to register for corporate tax in the UAE, even if they qualify for exemptions.
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government entity
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Certain government-controlled companies
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Public benefit organisations
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Pension or social security funds
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qualifying investment fund
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Non-resident entities with no permanent establishment
Non-resident persons may also be required to register for corporate tax if they earn UAE-sourced income or conduct taxable activities in the UAE.
Even exempt entities may be required to register to confirm their exempt status.
Benefits of Corporate Tax Registration in the UAE
1. Legal compliance
Avoid fines, penalties, and legal consequences by meeting FTA deadlines.
Administrative penalties for late or incorrect registration are stipulated under the relevant Cabinet Decision issued by the UAE government.
2. Smooth business operations
A TRN is required for submitting your tax return, claiming deductions, and maintaining compliance.
3. Access to banking and financial services
Banks increasingly require corporate tax registration documents for updated compliance. As part of this process, banks may also request proof of a valid business address that reflects the actual physical location of your business, as using a virtual or P.O. box address can delay approval.
4. Support for business structuring
Understanding tax obligations helps optimise costs and profitability.
Step-by-Step Guide: How to Register for Corporate Tax in Dubai
Below is the complete process for UAE corporate tax registration, explained in a beginner-friendly manner.
Any business conducting taxable activities in the UAE is required to register for corporate tax.
Step 1: Create an Account on the EmaraTax Portal
The FTA uses the EmaraTax system for all tax-related services. The EmaraTax portal is available for obtaining Corporate Tax registration and operates 24/7, ensuring businesses can access it at their convenience. The registration process for a Corporate Tax Registration Number (TRN) is a straightforward digital process through the EmaraTax portal.
You must:
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Create an account or sign in with UAE PASS
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Enter business details
When entering business details, note that UAE branches are not considered separate legal entities; registration is typically completed at the head office level. -
Link your trade license
The account will serve as your main access point for the UAE Corporate Registry.
Step 2: Submit the Corporate Tax Registration Application
Once logged in, navigate to “Corporate Tax” and select corporate tax registration. You will be asked to fill out business details, including: The registration process involves creating an account, selecting the tax type, filling out the application with business and financial details, and uploading the required documents. You must also provide information about your taxable income to determine eligibility for corporate tax registration. Additionally, an official document issued by the relevant licensing authority, such as a certificate of incorporation, may be required to validate your application.
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Legal name
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Trade license number
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Business activity
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Incorporation date
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Financial year
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Business location
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Contact details
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Ownership and partner information
Step 3: Upload Required Documents
You must upload the following documents for Corporate Tax registration in Dubai: Valid documents required for tax registration generally include a trade license, Memorandum of Association (MoA), Emirates ID and passport copies, proof of authorisation, company contact details, bank account information, financial statements, and other official documents as required by the authorities.
✔ Trade license
✔ Emirates ID or passport copy of owner(s)
✔ Business contact details
✔ Memorandum of Association (if applicable)
✔ Financial records (if available)
✔ Proof of business activity
✔ Power of attorney (if a representative signs)
✔ Board resolution (if required for authorisation)
✔ Bank account information and Certificate of Incorporation
✔ Certificate of Incorporation, a Commercial Registration Certificate, and a valid Trade License
✔ Official document(s) such as certificates and legal registrations
✔ Additional documents may be required depending on the business type.
If the application is being submitted by someone other than a company director, an attorney or board resolution may be required to authorise the person submitting the application on behalf of the company.
Once complete, apply for review.
Step 4: Await FTA Approval & Receive Your TRN
The FTA usually approves tax registration in UAE within days unless additional documents are requested.
After approval, you will receive a Tax Registration Number (TRN)—your official corporate tax identification number. A TRN is a unique 15-digit identifier issued by the UAE Federal Tax Authority to businesses registered under the UAE's corporate tax regime.
This completes your corporate tax registration UAE process.
What Happens After Corporate Tax Registration?
Once registered, companies must:
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Maintain accurate financial records
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File tax returns on time
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Ensure compliance with FTA regulations
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Even if a business qualifies for small business relief, it must still register for corporate tax and meet all ongoing compliance and reporting obligations.
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Companies can also elect to form a Tax Group if they are resident in the UAE, have the same financial year and accounting standards, and have at least 95% common ownership.
1. Maintain Proper Accounting Records
Books must follow IFRS standards.
2. File Corporate Tax Returns Annually
Returns must be filed within 9 months of the financial year-end.
3. Make Tax Payments on Time
Late payments may trigger penalties.
4. Keep Updated on Free Zone Tax Rules
Free zone companies may enjoy 0% tax if they meet “qualifying income” requirements.
Corporate Tax Deadlines in Dubai
The FTA has issued deadlines depending on the date of business license issuance.
Failure to meet deadlines for corporate tax registration Dubai may result in penalties up to AED 10,000.
To avoid delays in the registration process, businesses should ensure all required documents are prepared and submitted accurately and on time.
Penalties for Failing to Register for Corporate Tax
Companies that do not complete uae corporate tax registration may face:
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AED 10,000 fine for non-registration
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Additional fines for incorrect tax filing
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Suspension of tax clearance
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Banking compliance issues
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Potential operational delays
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Reputational risk and delayed compliance approvals
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AED 10,000 fine for non-registration
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Additional fines for incorrect tax filing
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Suspension of tax clearance
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Banking compliance issues
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Potential operational delays
Compliance is crucial for business continuity.
Do Free Zone Companies Need Corporate Tax Registration?
Yes.
Even though some free zone companies may qualify for 0% tax, they still must undergo corporate tax registration.
The FTA requires registration for:
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All free zone FZCO/FZE entities
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Branches inside free zones
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Qualifying free zone persons
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Non-qualifying free zone persons
Registration ensures compliance even for 0% tax entities.
Required Accounting Standards for Corporate Tax
The UAE follows International Financial Reporting Standards (IFRS).
Small businesses may use simplified accounting under certain conditions, but must maintain:
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Profit & loss statements
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Balance sheets
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General ledgers
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Bank statements
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Invoices & expense records
Accurate records help avoid tax disputes and penalties.
Tips for a Smooth Corporate Tax Registration Process
✔ Keep documents ready
Missing documents cause delays.
✔ Use a professional to avoid errors
The UAE corporate registry is strict about accurate data.
✔ Understand tax obligations early
Helps plan budgets and forecast profits.
✔ Update EmaraTax information regularly
Expirations or changes may require updates.
✔ Review your business structure
Some structures help optimise corporate tax.
Conclusion
Completing corporate tax registration UAE is essential for every business operating in Dubai. From understanding eligibility to preparing documents and using the EmaraTax portal, following the correct steps ensures compliance and avoids penalties. Businesses can register voluntarily for VAT if their taxable supplies exceed AED 187,500 over the last 12 months or are expected to in the next 30 days.
Dubai’s new tax environment supports transparency and long-term business growth. With the right guidance, companies can quickly complete corporate tax registration Dubai, understand their obligations, and stay fully compliant with Federal Tax Authority regulations.
How Can Flyingcolour Tax and Accounting Help You?
Flyingcolour Tax and Accounting offers expert assistance in:
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Corporate tax registration in the UAE
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EmaraTax portal setup
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Reviewing tax eligibility
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Preparing required documents
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Corporate tax filing & advisory
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Accounting and bookkeeping
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Free zone and mainland compliance
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Tax planning & optimisation
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Expert assistance is available for navigating the corporate tax registration process in the UAE.
Whether you’re a small startup or a large international company, Flyingcolour ensures your uae corporate registry process is completed accurately and on time, helping you stay fully compliant with UAE tax law.
FAQs
1. Do foreign companies need corporate tax registration in Dubai?
Yes. Any foreign company operating through a Dubai branch or earning UAE-sourced income must register for corporate tax.
2. How long does corporate tax registration take in the UAE?
Typically 3–10 days, depending on document accuracy and FTA workload.
3. Can a business operate without corporate tax registration?
No. Businesses must register before the FTA deadline to avoid a mandatory AED 10,000 fine.
4. Do free zone companies pay corporate tax?
Some pay 0% if they qualify for “qualifying income,” but all must complete corporate tax registration.
5. How do Americans opening companies in Dubai register for corporate tax?
They must register through the EmaraTax portal, submit documents, and obtain a TRN—typically handled efficiently through a tax consultant.
To learn more about How Do I Register for Corporate Tax in UAE?, book a free consultation with one of the Flyingcolour team advisors.
Disclaimer: The information provided in this blog is based on our understanding of current tax laws and regulations. It is intended for general informational purposes only and does not constitute professional tax advice, consultation, or representation. The author and publisher are not responsible for any errors or omissions, or for any actions taken based on the information contained in this blog.