How to register your business for UAE corporate tax: Step-by-step guide

Published Thursday 8 October 2026

Table of contents

• What is UAE corporate tax?
• Who needs to register for corporate tax in the UAE?
• What are the UAE corporate tax registration deadlines?
• How to register for UAE corporate tax through EmaraTax
• What documents do you need to register?
• What happens after you register?
• What is the penalty for late registration?
• Simplify UAE corporate tax compliance with Xero
• FAQs on UAE corporate tax registration

Key takeaways

• UAE corporate tax is a federal tax on business profits, charged at 0% on taxable income up to AED 375,000 and 9% above it.
• Almost every company must register, along with self-employed people whose business turnover tops AED 1 million in a calendar year, even if they end up paying 0%.
• Missing your registration deadline brings an AED 10,000 penalty, so it pays to know the date that applies to you.
• You register online through the EmaraTax portal, and most applications are processed in about 20 business days.

What is UAE corporate tax?

UAE corporate tax is a federal tax on business profits, run by the Federal Tax Authority (FTA). It applies to financial years beginning on or after 1 June 2023.

The rate is straightforward. You pay 0% on taxable income up to AED 375,000, and 9% on anything above that.

The tax applies both to companies and to self-employed people whose earnings pass the turnover threshold, so it reaches more businesses than you might expect. You can read the official overview on the Ministry of Finance corporate tax page.

Who needs to register for corporate tax in the UAE?

Nearly all businesses in the UAE need to register for corporate tax, even those that expect to pay 0%. Registration and paying tax are two separate things, so signing up is the starting point for everyone in scope.

You need to register if you fall into any of these groups:

• companies and other juridical persons, which covers most businesses set up in the UAE
• self-employed people whose business turnover is more than AED 1 million in a calendar year
• businesses that qualify for the 0% rate but still sit within the corporate tax rules

For self-employed people, some earnings don't count towards that AED 1 million figure. Salary or wages, personal investment income, and personal real estate income are all left out when you work out your turnover. You can keep up with the details on the FTA corporate tax registration page.

Do free zone businesses need to register?

Yes. Free zone businesses need to register for corporate tax, even when they qualify as a Qualifying Free Zone Person and benefit from a 0% rate on some income. Registration is required first, and any relief follows from there.

What are the UAE corporate tax registration deadlines?

Your deadline depends on when your licence was first issued if you're an existing company, or your incorporation date if you're a new one. These dates come from FTA Decision No. 3 of 2024, which took effect on 1 March 2024.

For resident companies licensed before 1 March 2024, the deadline is set by the month your licence was first issued:

• January or February: 31 May 2024
• March or April: 30 June 2024
• May: 31 July 2024
• June: 31 August 2024
• July: 30 September 2024
• August or September: 31 October 2024
• October or November: 30 November 2024
• December: 31 December 2024

A few extra rules cover other situations. Companies incorporated on or after 1 March 2024 must register within three months of incorporation. If you hold more than one licence, the earliest-issued licence sets your deadline. Self-employed people who cross the AED 1 million turnover mark must register by 31 March of the following calendar year.

How to register for UAE corporate tax through EmaraTax

You register for corporate tax online through the EmaraTax portal, the FTA's digital tax service. The process runs in five clear steps, and having your documents ready keeps things moving.

1. Create or log in to your EmaraTax account

Go to the EmaraTax portal and set up an account using your email address, or sign in with UAE PASS if you already have it. Activate the account so you can reach the dashboard.

2. Add your taxable person profile

From the dashboard, create a taxable person profile for your business. This profile holds the core details the FTA uses to identify you, so enter them carefully.

3. Start the corporate tax registration

Open your taxable person profile, select corporate tax, and click “Register” to begin the application. This opens the form you'll fill in over the next two steps.

4. Enter your business and licence details

Complete the application with your business, licence, owner, and contact details. Take your time here, as accurate details help avoid delays later.

5. Upload documents and submit

Upload your supporting documents, review your answers, and submit the application. The FTA usually processes registrations in about 20 business days, after which you receive your Corporate Tax Registration Number.

What documents do you need to register?

Gathering your paperwork before you start makes the EmaraTax application much smoother. Have the following documents ready to upload:

• valid trade licence or licences, including any branch licences
• certificate of incorporation, or your partnership documents
• commercial registration certificate
• Emirates ID and passport for owners with 25% or more equity and for authorised signatories
• proof of authorisation for the person signing the application

Each file must be a PDF of no more than 15 MB, so compress larger scans before you upload them.

What happens after you register?

Once your application is approved, you receive your Corporate Tax Registration Number, which confirms you're registered. From there, a couple of ongoing tasks keep you compliant.

Keep clear financial records throughout the year, since accurate books make your return far easier to prepare. You then file your corporate tax return within nine months of the end of your tax period. Good cloud accounting software helps you keep those records in order all year round.

Smaller businesses may also qualify for Small Business Relief. Where your revenue is AED 3,000,000 or less in the current and all previous tax periods, you can elect for this relief in each tax period and be treated as having no taxable income. You can check the current rules on the FTA Small Business Relief page.

What is the penalty for late registration?

Missing your registration deadline brings a penalty of AED 10,000. It's a fixed amount, so registering on time is the simplest way to avoid it.

There's some good news if you've missed the date. The FTA can waive the penalty where you file your first corporate tax return, or annual declaration, within seven months of the end of your first tax period. Filing early gives you a clear path to having the charge removed.

Simplify UAE corporate tax compliance with Xero

Corporate tax is far less stressful when your records are organised and up to date. Cloud accounting keeps your income, expenses, and supporting documents in one place, so the details you need for registration and filing are ready when you are.

When you reconcile your bank transactions regularly, your books stay accurate and your tax return becomes a much lighter job. That means less last-minute scrambling and more confidence that your numbers are right.

Ready to keep your business finances in shape for tax time? Get one month free.

FAQs on UAE corporate tax registration

Here are quick answers to some common questions about registering for corporate tax in the UAE.

How much does it cost to register for corporate tax in the UAE?

Registering for corporate tax through the EmaraTax portal is free. Your only cost risk is the AED 10,000 penalty for registering after your deadline.

Do freelancers and sole traders need to register?

Freelancers and sole traders need to register once their business turnover passes AED 1 million in a calendar year. Salary, personal investment income, and personal real estate income don't count towards that figure.

Can the AED 10,000 late registration penalty be waived?

Yes. Filing your first return or annual declaration early, within the seven-month window after your first tax period ends, is the route to having the charge removed.

How long does corporate tax registration take?

The FTA usually processes a complete application in about 20 business days. Then, it issues your Corporate Tax Registration Number.