Corporate Tax Registration in Dubai
Mandatory Registration for All Taxable Persons in the UAE
Corporate tax registration is mandatory for all taxable persons in the UAE under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The Federal Tax Authority (FTA) administers the UAE corporate tax regime, including registration, assessment, collection, and enforcement. All eligible mainland companies, free zone entities, and qualifying natural persons must register through the FTA's EmaraTax portal and obtain a Tax Registration Number (TRN) within the prescribed deadline. Failure to register on time incurs an administrative penalty of AED 10,000 under Cabinet Decision No. 10 of 2024.
EGSH operates as an authorised government services centre providing administrative assistance for FTA tax registration in Dubai. EGSH supports businesses with document preparation, EmaraTax portal application submission, and TRN confirmation. EGSH is not a tax consultancy, registered tax agent, or audit firm. Tax advisory, return filing, and audit services are outside EGSH's scope.
- Authorised Government Services Centre
- VIP service without queues
- Official government-regulated fees
- Most procedures completed in one visit
The estimated processing time for a registration application is up to 20 business days from the date of complete submission, though timelines may vary depending on application volume and completeness of documentation.
How to Complete Corporate Tax Registration in Dubai
A Structured and Compliant Process through the Federal Tax Authority
01
Visit EGSH
Book an appointment online or visit EGSH directly for immediate, queue-free assistance with your UAE corporate tax requirements.
02
Document Review
EGSH reviews your trade licence, incorporation documents, shareholder details, and financial year information to confirm completeness and consistency with FTA requirements.
03
Application Submission
Your registration application is submitted through the FTA’s EmaraTax portal with all supporting documentation uploaded for authority review.
04
Receive Your Tax Registration Number (TRN)
Upon FTA approval, your business receives a unique 15-digit Tax Registration Number and the corresponding registration certificate for your records.
Visit EGSH for VIP Service Without Queues
You can stop by EGSH during working hours without an appointment or book your visit at a time that suits you best.
Address
Art of Living Mall, Al Barsha 2, Dubai
Operating hours
Monday–Thursday, Saturday: 9:00 am–5:00 pm
Friday: 9:00 am–12:00 pm, 2:00 pm–5:00 pm
Sunday: Closed
Documents Required for Corporate Tax Registration
Prepare the Required Documentation for Compliant FTA Submission
Identity and Ownership Documents
Valid passport copies and Emirates ID for all owners or partners holding more than 25 per cent ownership and for authorised signatories, along with UAE Pass credentials for EmaraTax portal access.
Trade Licence and Incorporation Records
A valid trade licence issued by the Department of Economy and Tourism (mainland) or the relevant free zone authority, accompanied by the Memorandum of Association, partnership agreement, or certificate of incorporation.
Shareholder and Corporate Structure Details
Full names, nationalities, and ownership percentages of all shareholders or partners, together with the registered business activity description as stated on the trade licence and proof of authorisation for the signatory.
Financial Year and Contact Information
Start and end dates of the company’s first and current financial year, registered business address, authorised contact email, and telephone number for the FTA’s records.
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Why Choose EGSH for Corporate Tax Registration
Authorised Processing with VIP Service and Officially Regulated Fees
VIP Service
Personal assistance and priority processing with no queues.
Affordable Fees
Official government rates with transparent, fixed pricing.
All Services in One Place
Comprehensive range of UAE government services under one roof.
One-Visit Completion
Most procedures are completed in a single visit to the centre.
What Is Corporate Tax Registration in the UAE
Corporate tax registration is the mandatory process by which taxable persons in the UAE formally register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN). The TRN is a unique 15-digit identifier that must appear on all tax returns, FTA correspondence, and official corporate tax documentation. Registration is an administrative compliance obligation that precedes return filing and applies regardless of whether the business has taxable income in a given period.
Regulatory Framework
The UAE corporate tax regime is governed by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, which applies to financial years beginning on or after 1 June 2023. The FTA is the competent federal authority responsible for administering and enforcing corporate tax across all seven emirates. All registration applications are submitted and processed through the FTA's EmaraTax portal (eservices.tax.gov.ae), accessible via UAE Pass authentication.
Businesses that have completed Dubai mainland company formation or Dubai free zone company setup are required to register for corporate tax as part of their post-incorporation compliance. The CT registration process is a separate obligation from VAT registration and requires a distinct TRN.
Who Must Register for Corporate Tax
Registration obligations vary depending on the type of taxable person, as defined by the FTA.
All juridical persons must register for corporate tax regardless of whether they generate taxable income. This category covers mainland LLCs, sole establishments, branches of foreign companies, and partnerships. The obligation applies to both active and dormant companies holding a valid trade licence. Companies incorporated in the UAE on or after 1 March 2024 must register within three months (90 days) of incorporation. For companies incorporated before that date, specific registration deadlines were set by FTA Decision No. 3 of 2024, based on the earliest licence issuance month.
Natural persons are required to register if their total business revenue exceeds AED 1 million in a Gregorian calendar year. This applies to freelancers, sole proprietors, and self-employed individuals operating under a MOHRE permit or trade licence. Salary income, personal investment income, and real estate investment income held in a personal capacity are excluded from this threshold.
UAE branches of domestic companies are considered an extension of the parent entity and are not required to register separately for corporate tax.
Certain exempt persons may still be required to register if requested by the FTA. This includes government entities, qualifying public benefit organisations, and public or private pension and social security funds. Exempt status does not automatically remove the registration obligation.
Corporate Tax Rates
The UAE applies a tiered corporate tax structure. Taxable income up to AED 375,000 per tax period is subject to a rate of zero per cent. Taxable income exceeding AED 375,000 is subject to a rate of nine per cent. These thresholds are defined under Cabinet Resolution No. 116 of 2022 and Federal Decree-Law No. 47 of 2022.
Qualifying Free Zone Persons (QFZPs) may benefit from a zero per cent rate on qualifying income. To qualify, they must meet specific conditions, including adequate economic substance, derivation of qualifying income as defined by the FTA, and maintenance of audited financial statements. Failure to meet these conditions results in taxation at the standard nine per cent rate. Detailed eligibility assessment requires consultation with a qualified tax adviser.
Registration Deadline and Penalties
For companies incorporated in the UAE on or after 1 March 2024, registration must be completed within three months (90 days) of the date of incorporation or Memorandum of Association. For companies incorporated before that date, deadlines were set by FTA Decision No. 3 of 2024, linked to the earliest trade licence issuance month.
Natural persons whose business revenue exceeded AED 1 million during the 2024 calendar year were required to register by 31 March 2025. Those exceeding the threshold in the 2025 calendar year must register by 31 March 2026.
The administrative penalty for failure to register on time is AED 10,000, imposed under Cabinet Decision No. 10 of 2024. The FTA has introduced a temporary penalty waiver initiative: businesses that submit their first corporate tax return within seven months from the end of their first tax period may qualify for waiver or refund of the late registration penalty. This initiative applies to penalties incurred from 1 June 2023 onwards.
Additional compliance penalties include AED 500 per month for late filing of the corporate tax return during the first 12 months. From the 13th month onwards, this increases to AED 1,000 per month. A 14 per cent annual interest rate applies to unpaid corporate tax payable, calculated monthly from the day after the payment deadline.
Penalty amounts are set by the FTA and the UAE Cabinet and are subject to periodic revision. Cabinet Resolution No. 129 of 2025, which came into effect on 14 April 2026, revised the broader administrative penalty framework for UAE tax violations. All penalty figures should be verified against the FTA website at the time of registration.
Qualifying Free Zone Persons
Free zone companies must register for corporate tax regardless of whether they qualify for the zero per cent rate on qualifying income. QFZP status is not automatic and requires meeting and maintaining specific conditions throughout the relevant tax period. QFZPs must maintain audited financial statements regardless of revenue, prepared in accordance with IFRS or another FTA-accepted accounting standard. Failure to comply with any condition may result in loss of QFZP status for up to five consecutive tax periods.
FTA Processing and TRN Issuance
Upon submission of a complete application through EmaraTax, the FTA reviews the documentation and issues a Tax Registration Number if satisfied. Processing typically takes up to 20 business days, though this may vary depending on application completeness and FTA workload. Inconsistencies between the trade licence details and the registration form are among the most common causes of processing delays.
Once the TRN is issued, the registration certificate can be downloaded directly from the EmaraTax portal. The TRN must be used on all subsequent corporate tax filings, FTA communications, and official tax-related documentation.
Compliance after Registration
Registration is the first step in a broader compliance cycle. Following TRN issuance, businesses must file an annual corporate tax return within nine months from the end of each financial year. Any corporate tax payable must be settled by the same deadline. Businesses with zero taxable income or those qualifying for Small Business Relief or QFZP treatment must also file a return for each tax period.
Businesses are required to maintain financial records for a minimum of seven years from the end of the relevant tax period. The FTA may request records in Arabic, and failure to produce them on request may attract an additional penalty.
For businesses completing their post-incorporation compliance through EGSH, the FTA registration process forms part of an integrated service pathway. This includes company formation, corporate bank account opening in Dubai, and tax registration, all facilitated through a single government services centre.
Frequently Asked Questions
Is corporate tax registration mandatory in the UAE?
Yes. All taxable persons must register with the FTA and obtain a TRN under Federal Decree-Law No. 47 of 2022. This includes mainland companies, free zone entities, and natural persons conducting business with revenue exceeding AED 1 million. Registration is mandatory even if the business has no taxable income or qualifies for exemptions.
What is the deadline for corporate tax registration in the UAE?
Companies incorporated on or after 1 March 2024 must register within three months (90 days) of incorporation. For companies established before that date, deadlines were set by FTA Decision No. 3 of 2024 based on the earliest licence issuance month. Late registration incurs an administrative penalty of AED 10,000.
How do I register for corporate tax in the UAE?
Registration is submitted through the FTA’s EmaraTax portal (eservices.tax.gov.ae). The applicant or authorised representative creates an account via UAE Pass, completes the registration form, uploads supporting documents, and submits the application for FTA review. EGSH assists with the entire administrative process, from document preparation to portal submission.
What is a Tax Registration Number (TRN) and why is it required?
A TRN is a unique 15-digit identifier issued by the FTA upon successful registration under the corporate tax regime. It must appear on all tax returns, FTA correspondence, and official corporate tax documents. A separate TRN is issued for corporate tax even if the business is already registered for VAT.
Do free zone companies need to register for corporate tax?
Yes. All free zone businesses must register for corporate tax, even if they qualify for the zero per cent rate on qualifying income as a Qualifying Free Zone Person. QFZPs must also maintain audited financial statements regardless of revenue level.
What is the corporate tax rate in the UAE?
Taxable income up to AED 375,000 is taxed at zero per cent. Taxable income above AED 375,000 is taxed at nine per cent. Qualifying Free Zone Persons may benefit from a zero per cent rate on qualifying income if specific conditions are met. Detailed eligibility should be assessed by a qualified tax adviser.
Does EGSH provide corporate tax advisory or filing services?
EGSH assists with the administrative registration process: document preparation, EmaraTax portal application, and TRN confirmation. For tax planning, return filing, transfer pricing, and advisory services, EGSH recommends consulting a qualified tax adviser or FTA-registered tax agent.
Can I register for corporate tax if my company was recently formed?
Yes. Companies must register within 90 days of incorporation. Businesses formed through EGSH’s mainland or free zone services can proceed directly to FTA tax registration as part of their post-incorporation compliance at the same centre.
Official Sources
Federal Tax Authority (FTA) — Administers, collects, and enforces corporate tax in the UAE. Manages the EmaraTax registration portal (eservices.tax.gov.ae).
UAE Government Portal — Provides an overview of the UAE corporate tax regime, applicable rates, and registration requirements.
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — The primary federal legislation governing corporate tax in the UAE.
Cabinet Decision No. 10 of 2024 — Specifies the administrative penalty for late registration under the UAE corporate tax regime.
FTA Decision No. 3 of 2024 — Establishes the registration timeline for taxable persons based on licence issuance date.
Cabinet Resolution No. 129 of 2025 — Revised administrative penalty framework for violations of UAE tax laws, effective 14 April 2026.
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Disclaimer
This page provides general information based on publicly available FTA guidance and applicable UAE legislation as of April 2026. It does not constitute tax advice, legal advice, or a professional opinion on any individual tax position.
EGSH assists with the administrative registration process for UAE corporate tax and is not a registered tax agent, tax consultancy, or audit firm. Tax obligations, rates, deadlines, and penalties are set by the Federal Tax Authority and the UAE Cabinet and may change without prior notice.
Businesses should consult a qualified tax adviser or FTA-registered tax agent for individual tax assessment, return filing, transfer pricing, and any matters requiring professional tax judgement.
All fee and penalty figures referenced on this page are current as of publication and subject to revision by the relevant authorities. Verify all figures against the FTA website (tax.gov.ae) at the time of registration.













































































































