How to Register for Corporate Tax in UAE

Corporate tax is a federal tax levied on the profits of businesses. Unlike VAT, which is levied on the sale of goods and services, corporate tax is charged on a company’s net profit after deducting allowable expenses. The UAE corporate tax regime includes the following features:

 Tax Rate: 0% on taxable income up to AED 375,000, and 9% on income exceeding that amount.

Applicability: Mainland companies, free zone entities (based on qualification), and foreign businesses with UAE-sourced income.

Filing: Annual submission of tax returns through the EmaraTax platform.

 This system is designed to attract global investors, ensure fair business practices, and strengthen the UAE’s global reputation as a transparent, business-friendly destination.

Who Should Register for Corporate Tax?

The Federal Tax Authority (FTA) mandates that all taxable persons—whether resident or non-resident—must register for corporate tax. This includes:

Legal Persons:

–  Companies incorporated in the UAE (including LLCs, PSCs, PJSCs)

–  Free zone companies (including Qualifying Free Zone Persons, or QFZPs)

–  Foreign companies with a permanent establishment or nexus in the UAE

 Natural Persons:

–   Individuals (freelancers, consultants, sole proprietors) earning more than AED 1 million annually from business or professional activities

Other Cases:

–   Partnerships and joint ventures (depending on legal structure)

–   Branches of foreign companies or group entities

Note: Even exempt entities such as government-owned bodies and public benefit organizations must register and obtain a UAE Tax Registration Number (TRN).

When to Register for Corporate Tax?

Corporate tax registration deadlines are based on the month the business license was issued, not the company’s financial year. Failure to meet the deadline could result in a penalty of AED 10,000.

 Here’s a quick reference table:

Even if you are exempt or your tax liability is zero, registration is still mandatory. You can confirm your deadline on your EmaraTax dashboard.

Step-by-Step Guide to Registering for Corporate Tax in UAE

The UAE government has made the process accessible and user-friendly through the EmaraTax portal, but it’s still important to understand each step if you’re wondering how to register for corporate tax in UAE.

1. Login or Sign Up on EmaraTax Using Credentials or UAE Pass

Access the EmaraTax portal and log in using your registered email and password or through UAE Pass. If you’re new to the platform, you can create an account using your business or personal details.

2. Link Your Taxable Person If Not Already Linked

Before proceeding, ensure your business entity (taxable person) is linked to your EmaraTax account. This allows you to manage registrations and filings centrally.

3. Click ‘Register’ Under Corporate Tax on Your Dashboard

Once the entity is linked, navigate to the dashboard. Under “Corporate Tax,” click Register.

4. Accept The Guidelines and Click ‘Start’ To Begin the Application

You will be prompted to review the FTA guidelines for UAE tax registration number corporate tax registration. Accept them to begin the process.

5. Choose The Entity Type and Fill in Business Details

Start by selecting the correct entity type. Whether you’re a natural person or a legal entity, this step is vital in understanding how to register for corporate tax in UAE based on your business structure.

Select the correct entity type:

Legal Person (e.g., a company, LLC, PJSC)

Natural Person (an individual conducting business)

Once the entity type is selected, you will need to fill in business details:

Legal and trade name

Commercial license number and issue date

Business legal structure

Financial year (e.g., January 1 to December 31)

6. Add Business Activities as Per Your Trade License

Provide the business activities mentioned in your trade license. Select the correct categories that best describe your operations.

7. Add Owners with 25%+ Ownership, If Applicable

For legal persons, provide information about shareholders or owners with a 25% or more stake in the company. Include passport and Emirates ID details.

8. Include Branch Details, if Your Business Has Branches

If your business operates under multiple licenses or branches, you must list them all and ensure consistency in reporting.

9. Enter Contact Details and Authorized Signatory Information

You’ll need to submit valid contact details, upload a Power of Attorney or Board Resolution confirming the authorized signatory, and provide their documents.

10. Go To Review and Declaration, Check Accuracy, And Submit Your Application

Before submission, verify all the information carefully. Once confirmed, accept the declaration and submit the form.

11. Wait for Approval

You will receive a confirmation email, followed by your Corporate Tax Registration Number (TRN) upon successful review.

Documents Required for UAE Corporate Tax Registration

To avoid delays, ensure all required documents are ready and valid:

Trade license(s)

Passport and Emirates ID of owners/shareholders

MOA/AOA or Partnership Agreement

Proof of authorized signatory (Power of Attorney or Board Resolution)

Business contact details

Financial year details

Optional (but recommended):

 Bank account details

Financial statements or audit reports (to support expected income)

Need Help? Here’s How Kerand South Can Help You

Navigating the new tax environment in the UAE can be complex, especially for businesses with multiple licenses, free zone operations, or foreign shareholders. That’s where Kerand South, top accounting firm in Dubai, comes in.

Our expert corporate tax consultants offer end-to-end support for corporate tax UAE registration, strategic planning, accurate reporting, ongoing compliance management, and representation during audits. Whether you’re a startup, a free zone entity, or a freelancer asking, “how do I register my business for tax?”, we offer customized support to make sure your business setup aligns with the latest regulations. From preparing the necessary documents to submitting them on time, we streamline the whole process.

To further strengthen your financial foundation, explore our insights on the types of audit reports and see why we’re featured among the top accounting firms in Dubai.

FAQs

1. Who is eligible for corporate tax in the UAE?

Any individual or business conducting commercial activities and earning over AED 375,000 annually must register and comply.

2. How to register corporation tax in the UAE?

Register through the EmaraTax portal by logging in, linking your entity, and completing the registration application with documents.

3. What is free zone corporate tax in UAE?

Free zone companies can benefit from a 0% tax rate on qualifying income if they meet specific conditions. Otherwise, the standard 9% may apply.

4. How much is corporate tax in UAE salary?

Salaries are not taxed under the corporate tax law unless they are part of a business activity by an individual.

5. What is the percentage of corporate tax?

9% on profits exceeding AED 375,000. Profits below this threshold are taxed at 0%.

6. Who will pay corporate tax?

Any business or individual conducting taxable commercial activity in the UAE, including both residents and non-residents with UAE income.

7. What is the exemption for corporate tax in UAE?

Exemptions apply to:

–    Income up to AED 375,000

–   Government and public benefit entities

–    Qualifying investment funds and pension funds (subject to FTA approval)