What is the deadline to register for UAE Corporate Tax?

The registration deadline depends on your licence issue month. For example, a company with a licence issued in January must register by 31 March of the following year. The FTA issued a phased schedule under Cabinet Decision No. 75 of 2023. Newly incorporated entities must register within 3 months of incorporation. Natural persons who crossed the AED 1M threshold in 2025 must register by 31 March 2026.

What is the penalty for late Corporate Tax registration in UAE?

The penalty for failing to register for UAE Corporate Tax on time is AED 10,000, fixed, under Cabinet Decision No. 75 of 2023. This applies regardless of whether the entity owes any tax. The penalty cannot be reduced by the FTA and is separate from any late filing or late payment penalties.

Does a free zone company with 0% tax still need to register?

Yes. All free zone companies must register for Corporate Tax, including Qualifying Free Zone Persons (QFZPs) that access the 0% rate. The 0% rate is claimed on the annual CT return, not by opting out of registration. Failure to register attracts the AED 10,000 fixed penalty.

Can I register for UAE Corporate Tax myself or do I need an agent?

You can register directly on the EmaraTax portal (emaratax.gov.ae) using your UAE Pass or Emirates ID. You will need your trade licence, Emirates ID of the authorised signatory, and entity details. FTA-registered tax agents can handle the registration on your behalf if you prefer not to access the portal directly.

corporate-taxregistrationFTAUAE-tax

UAE Corporate Tax Registration Deadline: Who Must Register and By When

Q: Who must register for UAE Corporate Tax?

Every juridical person incorporated in the UAE must register for Corporate Tax, regardless of profit level or activity. This includes mainland LLCs, free zone companies (both QFZP and non-QFZP), branches of foreign companies, and natural persons with business income exceeding AED 1,000,000 in a calendar year. Dormant companies must also register and file nil returns.

Q: What happens after I register for Corporate Tax?

Once registered, you receive a Tax Registration Number (TRN) for Corporate Tax. You are then required to file an annual CT return within 9 months of your financial year-end, even if your taxable income is zero. You must also maintain financial records for at least 7 years.

By CalcUAE·2026-05-01·3 min read

Who Must Register for UAE Corporate Tax

UAE Corporate Tax applies to financial years beginning on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022.

Registration is mandatory for every juridical person incorporated or established in the UAE. There is no revenue minimum. A company that has never made a single dirham in profit must still register.

Categories required to register

**Mainland companies** - All LLCs, sole establishments, civil companies, and branches of foreign companies registered with the Department of Economic Development or equivalent emirate-level authority.

**Free zone companies** - All companies licensed by any UAE free zone authority, including companies that qualify for the 0% QFZP rate. The 0% rate is elected on the CT return, not by skipping registration.

**Natural persons** - Individuals conducting business in the UAE with total business income exceeding AED 1,000,000 in a calendar year. Employment income is excluded. Rental income from residential property is excluded. Business income from professional services, trading, or freelance activities counts.

**Dormant companies** - Companies with no activity must still register and file a nil return for each financial year.

Registration Deadlines

The FTA issued a phased registration deadline schedule. Deadlines are based on the month shown on your UAE trade licence.

For natural persons who crossed the AED 1,000,000 threshold in the 2024 calendar year, the deadline is 31 March 2025. For the 2025 calendar year, the deadline is 31 March 2026.

For newly incorporated entities, registration must be completed within 3 months of the date of incorporation.

The AED 10,000 Penalty

Missing the registration deadline triggers an AED 10,000 fixed penalty. This is set by Cabinet Decision No. 75 of 2023 and cannot be reduced through a Voluntary Disclosure. It is assessed on the day registration should have occurred, not when the FTA discovers the non-compliance.

Use the [UAE FTA Penalty Calculator](https://calcuae.com/uae-fta-penalty-calculator) to see the full penalty schedule including late filing and late payment penalties.

What You Need to Register

To complete CT registration on EmaraTax you need:

- Valid UAE trade licence (current, not expired) - Emirates ID of the authorised signatory - Entity's registered address in the UAE - Financial year-end date (most UAE companies use 31 December) - Bank account details (for tax payment purposes)

After Registration

Once your CT registration is complete, you will receive a Corporate Tax TRN. You are then required to:

1. File an annual CT return within 9 months of your financial year-end 2. Pay any Corporate Tax due by the same deadline 3. Maintain financial records for 7 years 4. Notify the FTA of any changes to your registration details within 20 business days

Use our [Corporate Tax Calculator](https://calcuae.com/calculators/corporate-tax) to estimate your liability before filing.

Related Calculators

Corporate Tax Calculator →

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