Register your company for corporate tax within the FTA deadline, even if it will pay nothing. PROXPAT prepares the documents and EmaraTax application and tracks your deadlines, working alongside your registered tax agent.
Page last updated: . Requirements, government fees and processing times are set by the relevant UAE authority and can change.
Corporate Tax Registration in the UAE
UAE corporate tax applies to financial years starting on or after 1 June 2023, under Federal Decree-Law No. 47 of 2022. Every company must register with the Federal Tax Authority (FTA) within a set time, including free zone companies and businesses that end up paying no tax. Missing the deadline carries a fixed AED 10,000 penalty.
This page follows the FTA's corporate tax registration service, FTA Decision No. 3 of 2024 on registration timelines, and announcements from the Ministry of Finance and the FTA on rates, penalties, the penalty waiver and Small Business Relief.
Please note: PROXPAT is not a registered tax agent and this page is not tax advice. We prepare registration paperwork, coordinate submissions and track deadlines; formal tax advice should come from a registered tax agent.
Who Must Register
| Person | Position |
|---|---|
| Companies and other juridical persons | All must register, including free zone persons (FTA Decision No. 3 of 2024) |
| Foreign companies managed and controlled in the UAE | Subject to corporate tax and must register |
| Non-residents with a permanent establishment or nexus in the UAE | Must register within their own deadlines |
| Individuals doing business | Must register where business revenue exceeds AED 1 million in a calendar year, excluding salary, private investment income and real estate investment income |
| Exempt categories | The Ministry of Finance lists government entities, government-controlled entities specified by Cabinet decision, extractive businesses and qualifying public benefit entities. Some exempt persons are still required to register |
Registration is separate from the trade licence. A licence does not register you for tax, and paying no tax does not remove the obligation to register. See our business setup guide.
Registration Deadlines for New Businesses
FTA Decision No. 3 of 2024, effective 1 March 2024, sets these deadlines for businesses established from that date:
| Person | Deadline to apply |
|---|---|
| Company incorporated or established in the UAE, including a free zone person | Three months from the date of incorporation, establishment or recognition |
| Company incorporated abroad but effectively managed and controlled in the UAE | Three months from the end of its financial year |
| Non-resident with a permanent establishment in the UAE | Six months from the date the permanent establishment exists |
| Non-resident with a nexus in the UAE | Three months from the date the nexus is established |
| Resident individual whose business turnover exceeds the threshold | 31 March of the following calendar year |
| Non-resident individual whose turnover exceeds the threshold | Three months from meeting the requirements |
Companies that existed before 1 March 2024
Companies already established before 1 March 2024 had 2024 deadlines based on the month their licence was issued, regardless of the year. January and February licences had to register by 31 May 2024, and December licences by 31 December 2024. A company with more than one licence uses the earliest issue date, and one without a licence had three months from 1 March 2024. If your company missed its date, read the waiver section below.
The AED 10,000 Penalty and the Waiver
| Topic | Position |
|---|---|
| Penalty | AED 10,000 for not submitting the registration application within the FTA timeline |
| Legal basis | Cabinet Decision No. 10 of 2024, effective 1 March 2024 |
| Waiver condition | File the first tax return, or the annual declaration for exempt persons required to register, within 7 months of the end of the first tax period, instead of the usual 9 months |
| Penalties already paid | Refunded, and credited to the taxpayer's account, where the waiver conditions are met |
The waiver turns a missed registration into a filing deadline you can still meet. The first return then has to be filed two months earlier than the normal 9-month deadline.
A Worked Example
| Milestone | Date |
|---|---|
| Registration deadline (three months from incorporation) | 10 April 2026 |
| End of first tax period | 31 December 2026 |
| First tax return due (nine months after the period ends) | 30 September 2027 |
| Waiver filing date if registration was late (seven months) | 31 July 2027 |
Your financial year may differ, so we set these dates from your licence and chosen year end.
Documents the FTA Asks For
- Certificate of incorporation, memorandum of association or partnership agreement.
- Commercial registration certificate.
- Valid trade licence.
- Emirates ID and passport of owners holding more than 25%, and of authorised signatories.
- Proof of authorisation for the person applying.
- For government or public benefit entities, the relevant decree-law or Cabinet decision.
The FTA accepts PDF uploads of up to 15 MB each. Ownership and signatory details should match the licence and memorandum exactly. See government documentation processing.
Registering on EmaraTax
Step 1: Create and activate an EmaraTax account.
Step 2: Open the dashboard and create a new taxable person profile.
Step 3: Open the profile, then choose "Register" under Corporate Tax.
Step 4: Complete the application and upload the documents.
Step 5: Submit and track the FTA's review.
| Topic | FTA position |
|---|---|
| Fee | Free |
| Time to complete the application | About 25 minutes |
| FTA processing | 20 business days from receipt of a complete application |
| Availability | 24/7 on EmaraTax |
Rates Once You Are Registered
| Taxable income | Rate |
|---|---|
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
| Qualifying income of a Qualifying Free Zone Person | 0%, where the conditions are met |
The Ministry of Finance confirmed the AED 375,000 threshold under Cabinet Decision No. 116 of 2022. A tax return is due within 9 months of the end of each tax period. Free zone status alone does not guarantee the 0% rate: the company must meet the qualifying conditions. See free zone company formation.
Small Business Relief
| Topic | Position |
|---|---|
| Revenue limit | AED 3 million, in the current and all previous tax periods |
| Effect | The business is treated as having no taxable income for the period |
| Who can elect | Resident persons, both natural and juridical |
| Not available to | Qualifying Free Zone Persons, and members of multinational groups with consolidated revenue above AED 3.15 billion |
| Period | Extended to tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131, announced 7 August 2026) |
Relief does not remove the duty to register or file. The FTA has reminded businesses using it that they must still submit returns within the legal deadline.
Corporate Tax and VAT Are Separate
Registering for corporate tax does not register you for VAT, and VAT depends on turnover thresholds, not on incorporation. See VAT registration in the UAE. Corporate tax records must be kept for seven years after the tax period; see accounting and record keeping.
How PROXPAT Helps
Deadline calculation from your licence and year end
Document pack and ownership details
EmaraTax account and registration
Coordination with your registered tax agent
Waiver date tracking where registration was late
Licence, memorandum and signatory alignment
VAT threshold monitoring
Deregistration during company closure
We work alongside a registered tax agent for tax advice, returns and qualifying free zone assessments.
Frequently Asked Questions
Keep your company compliant from day one.
Explore connected PROXPAT services that support the same client journey.
The licence is the start of the government work, not the end of it
Once the trade licence is issued, the sequence that actually lets you operate begins: the establishment card, the MOHRE and immigration files, your employee quota, then employee visas and work permits. After that it repeats every year — renewals, cancellations when people leave, and licence renewal and amendments.
Companies that would rather not build that function in-house put it on a monthly PRO retainer from AED 700, or use it per transaction. Government fees stay separate and itemised either way.
The first six months after incorporation
- Establishment card issued through immigration
- MOHRE file opened and e-signature completed
- Employee quota checked before hiring
- Offer letters, work permits and entry permits
- Medical, Emirates ID and visa stamping
- Corporate tax and VAT registration where they apply
More in Licences and Compliance
Register for Corporate Tax Before the Deadline
PROXPAT calculates your deadlines, prepares the EmaraTax application and documents, and coordinates with your registered tax agent on returns and waiver dates.