A Beginner’s Guide to Corporate Tax Registration in the UAE

June 22, 2025

Corporate Tax is now part of doing business in the UAE. Whether you’re launching a new venture or have been operating for years, registration is not optional, it’s a legal requirement. And it applies more broadly than many people expect.

In this guide, we walk you through who must register, how the process works, and what to expect along the way. We’ll also highlight some common mistakes and touch on tools like that can support your compliance efforts.

Who Needs to Register for UAE Corporate Tax?

Under Federal Decree-Law No. 47 of 2022, nearly every business needs to register even if they won’t pay tax right away. This includes startups, side hustles, and companies that operate in Free Zones.

Here’s who must register:

Mainland companies like LLCs and PSCs
Free Zone companies, even if they qualify for the zero percent rate
Natural persons (freelancers, sole proprietors, and consultants) earning more than AED 1 million from business activities
Exempt entities, unless they are automatically exempt under the law

So, unless your income is minimal and you’re not officially trading, registration is probably required.

What About Entities That Are Exempt?

Even exempt entities usually need to register. Here’s how it works:

If you are automatically exempt, such as a listed government entity or an extractive business already taxed at the Emirate level, you may not need to file anything.
If you are conditionally exempt, like a public benefit organization or a qualified investment fund, you still need to register and apply for exemption with the FTA.

Skipping registration just because you believe you’re exempt could lead to fines.

Step-by-Step: How to Register for Corporate Tax in the UAE

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Step One: Access the EmaraTax Portal

Visit eservices.tax.gov.ae. Log in with your UAE Pass or your Federal Tax Authority (FTA) login credentials. If you don’t have one, you’ll need to create an account.

Step Two: Select the Corporate Tax Registration Option

After logging in, go to your dashboard and select Corporate Tax Registration. This kicks off the application process.

Step Three: Fill In the Registration Form

You’ll be asked to enter a range of details about your business or yourself:

Full legal name of your business (or your name, if registering as an individual)
Trade license details (license number, issue date, issuing authority)
Type of entity (mainland, Free Zone, branch, etc.)
Primary business activity
Emirates ID or passport number (for individuals)
Financial year start and end dates
Group structure or parent company info (if relevant)

Make sure all the data matches your trade license and legal documents.

Step Four: Upload Required Documents

Some of the documents you may need to submit include:

A copy of your trade license
Emirates ID or passport (for individuals)
Financial statements or an income declaration
Group ownership structure chart (if applicable)

The platform will guide you on what is needed based on your inputs. If you're not ready with a certain document, you can save your application and return later.

Step Five: Review and Submit

Once everything is filled out and uploaded, you can review your entries. Make sure the information is correct, then submit your application. You’ll receive a confirmation, and the FTA will process your registration.

What Happens After You Submit?

If your application is complete, you’ll usually receive a Tax Registration Number (TRN) within 20 business days. In some cases, the FTA may request extra information. Don’t ignore these requests—they can delay or cancel your application.

Once approved, your TRN will be visible in your EmaraTax account. Keep it safe, and make sure it’s included in all relevant filings and business documents.

Why Corporate Tax Registration Matters

Think of registration as the front door to Corporate Tax compliance. Without it, you won’t be able to file your returns, claim deductions, or access waivers. More importantly, late registration brings automatic fines.

If you’re managing everything manually, keeping track of submission dates and document requirements can get messy fast. That’s why a lot of UAE businesses now rely on tools like Tax Star to keep things simple, organized, and timely.

Common Misunderstandings to Avoid

Thinking VAT registration covers Corporate Tax: It doesn’t. You must register for each separately.
Assuming you don’t need to register because you're not paying tax: That’s false. Many exempt or low-income businesses still need to register.
Believing Free Zone companies are automatically exempt: They're not. They must qualify as a Qualifying Free Zone Person and still register regardless.
Not tracking your registration deadline: The FTA uses a staggered schedule based on when your license was issued. Miss your window, and you’re looking at a AED 10,000 penalty.

Important Tip: Stay on Top of Deadlines

The deadline for Corporate Tax registration depends on your business license issue date. The FTA has set staggered timelines, so there’s no one-size-fits-all deadline.

Missing your registration deadline results in a fine of AED 10,000. That’s money you could easily save by setting reminders or using internal systems that keep everything on schedule.

Use Tech to Stay Compliant

Keeping up with tax regulations doesn’t have to feel overwhelming. Tools like Tax Star are built to help businesses manage Corporate Tax requirements without all the back-and-forth. You get reminders, document storage, and smart guidance so you’re not caught off guard.

Don’t Confuse Corporate Tax With VAT

These are completely different systems. Being registered for VAT does not automatically register you for Corporate Tax. You need to go through the Corporate Tax process separately even if you’re already in the VAT system.

Why This Registration Step Matters

Without a TRN, you can’t file Corporate Tax returns or access key services through the FTA. If your registration is late or incomplete, it creates serious compliance issues.

By registering on time, you’re protecting your business from penalties and building trust with partners, banks, and regulators.

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