Who must register
- Every resident company, mainland or free zone, including free zone companies that qualify for 0%.
- Natural persons, meaning sole proprietors, freelancers and the self-employed, once business revenue exceeds AED 1 million in a calendar year.
- Registration is required even if the business makes no profit and expects to owe no tax.
Deadlines
A company incorporated on or after 1 March 2024 registers within three months of incorporation. A natural person who crosses AED 1 million registers by 31 March of the following year. The staggered 2024 deadlines for existing companies have passed. If you are not registered yet, register now to stop the penalty growing.
The penalty
Late registration carries a fixed AED 10,000 penalty under Cabinet Decision 10 of 2024. It applies even if no tax is owed, and it is separate from late filing and late payment penalties. The Federal Tax Authority has run waiver programs for late registrants who filed their first return within seven months of the end of their first tax period. Ask us whether one applies to your dates.
Documents
- Valid trade license, including branch licenses
- Certificate of incorporation or memorandum of association, where available
- Emirates ID and passport of every owner holding 25% or more and of the authorized signatory
- Proof of authority for the signatory, such as a power of attorney
- Contact details and business activity
The seven steps on EmaraTax
- Log in at eservices.tax.gov.ae with your Federal Tax Authority credentials or UAE Pass.
- Select the taxable person, or add one from the trade license details.
- Open the Corporate Tax tile and choose Register.
- Enter the entity type, license details, activities and ownership.
- Add the authorized signatory and upload the documents.
- Review every field, confirm the declaration and submit.
- Receive the registration number, usually within 20 business days. Keep it; you need it to file.
After registration
The first return is due within nine months of the end of the first tax period. Tax is 0% on taxable income up to AED 375,000 and 9% above. Keep proper accounting records, and audited financial statements where the rules require them.