UAE Corporate Tax Registration
The UAE introduced Federal Corporate Tax effective for financial years starting on or after 1 June 2023. Here is how the registration process works:
Who Must Register?
- All juridical persons (companies) incorporated in the UAE
- Foreign entities with a permanent establishment in the UAE
- Natural persons (individuals) conducting business above the AED 1 million threshold
Registration Timeline
Businesses must register with the Federal Tax Authority (FTA) within the timelines specified in FTA Decision No. 3 of 2024. Late registration may attract administrative penalties.
Step-by-Step Process
- Gather required documents -- Trade licence, Emirates ID of authorised signatory, Memorandum of Association, and passport copies of shareholders/partners.
- Access the EmaraTax portal -- Log in at eservices.tax.gov.ae with your existing UAE Pass or EmaraTax credentials.
- Complete the application -- Fill in company details, financial year dates, and upload supporting documents.
- Submit and await approval -- The FTA typically processes applications within 20 business days.
- Receive your Tax Registration Number (TRN) -- Once approved, your TRN is issued and you can begin filing.
Key Rates
- 0% on taxable income up to AED 375,000
- 9% on taxable income exceeding AED 375,000
- Qualifying Free Zone Persons may benefit from a 0% rate on qualifying income
Need Help?
Kounted handles the entire CT registration process on your behalf -- from document preparation to FTA submission. Reach out to get started.