Corporate Tax Registration UAE
Mandatory for all UAE businesses — mainland and free zone. Register within 90 days of your licence issue date to avoid the AED 10,000 FTA penalty. Get your CT TRN in 1 to 7 working days for a one-time fee of AED 150.
What Is UAE Corporate Tax?
The UAE introduced a federal Corporate Tax (CT) regime effective 1 June 2023 under Federal Decree-Law No. 47 of 2022. It is administered by the Federal Tax Authority (FTA) and applies to all businesses and individuals conducting business activities in the UAE.
Corporate Tax registration is mandatory for all UAE businesses — regardless of profit level, business size, or whether you are a mainland or free zone company. Even businesses with zero taxable income must register and file an annual return.
UAE Corporate Tax Rates
Profits Up to AED 375,000
Taxable income up to AED 375,000 per year is taxed at 0%. This benefits small businesses, startups, and sole establishments significantly.
Profits Above AED 375,000
Taxable income exceeding AED 375,000 per year is taxed at 9%. This is one of the lowest corporate tax rates globally and applies to most mainland businesses.
Free Zone Qualifying Income
Businesses in designated free zones may benefit from a 0% rate on qualifying income, provided they meet the FTA criteria and maintain adequate substance in the UAE.
Who Needs to Register for Corporate Tax in the UAE?
Corporate tax registration is mandatory for all of the following — there are no exemptions from the registration requirement itself.
UAE Mainland Companies
All LLCs, sole establishments, civil companies, and other mainland entities must register for corporate tax regardless of profit or turnover.
Free Zone Companies
All free zone businesses must register for corporate tax. Those with qualifying income in designated free zones may benefit from a 0% rate but must still register and file.
Individuals in Business
UAE residents conducting business activities — including freelancers with a professional licence — are subject to corporate tax and must register.
Foreign Companies with UAE Presence
Foreign businesses with a permanent establishment in the UAE, or those earning UAE-sourced income, must register for UAE corporate tax.
What Our Corporate Tax Registration Service Includes
Our AED 150 one-time fee covers the complete corporate tax registration process. You do not need to interact with the FTA or EmaraTax portal at any stage.
Documents Required for Corporate Tax Registration UAE
Share these via WhatsApp or email and we handle the rest. The FTA takes your business address from your trade licence so a tenancy contract is not required in most cases.
How Corporate Tax Registration Works — Step by Step
From first contact to CT TRN in your inbox — here is exactly what happens when you work with us.
Free Consultation
We review your entity type and confirm your registration requirements and deadline. Takes about 15 minutes via WhatsApp.
Document Collection
We send a clear checklist. You share documents via WhatsApp or email. We review everything before submission.
FTA Submission
Our team completes and submits your corporate tax registration on the EmaraTax portal accurately and on the same day.
CT TRN Issued
The FTA issues your Corporate Tax Registration Number within 1 to 7 working days. We send it directly to you.
What to Do After Corporate Tax Registration in UAE
Once you receive your CT TRN, you have ongoing obligations under UAE corporate tax law. Here is what you need to prepare for.
File Your Annual CT Return
Your corporate tax return must be filed within 9 months of your financial year end. For a December year-end, the deadline is 30 September. Late filing attracts penalties starting from AED 500 per month.
Pay Corporate Tax Due
Any corporate tax payable is due at the same time as your return — within 9 months of your financial year end. Late payment attracts penalties and interest charges from the FTA.
Maintain Financial Records
You must maintain proper financial records and accounts that support your CT return. Records must be kept for a minimum of 7 years. Accurate bookkeeping is essential for correct CT filing.
Prepare Financial Statements
Your annual CT return must be supported by financial statements prepared in accordance with IFRS or IFRS for SMEs. Our accounting team can prepare these for you alongside your bookkeeping.
Free Zone Substance Requirements
If you are a free zone company claiming the 0% qualifying income rate, you must maintain adequate economic substance in the UAE and ensure your income qualifies under FTA criteria.
Notify the FTA of Changes
Any changes to your business — ownership, address, financial year, or business activity — must be updated on your EmaraTax profile. We can assist with any amendments required.
Frequently Asked Questions — Corporate Tax Registration UAE
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Register for Corporate Tax Today — AED 150
Licensed consultants. CT TRN in 1 to 7 working days. No hidden charges. Free consultation included.
