Every UAE business — mainland LLC, free zone company, branch office, or sole establishment — must register for corporate tax on the FTA's EmaraTax portal. Miss your registration deadline and the penalty starts at AED 10,000. This guide explains exactly when you need to register, what the staggered deadlines mean for your business, and how to complete the registration process step by step.
CT registration is a one-time obligation to set up your tax account. Filing your CT return is a separate annual obligation due 9 months after your financial year-end. Both carry independent penalties for non-compliance.
The following entities are required to register for corporate tax in the UAE:
Even if your free zone company qualifies for the 0% Qualifying Free Zone Person rate, you are still legally required to register for corporate tax and file a CT return every year. The 0% rate does not remove your registration obligation.
The FTA issued staggered registration deadlines based on the month your trade licence was issued. This means the exact deadline depends on when your business was originally licensed — not when the CT law came into force.
| Licence Issuance Month | CT Registration Deadline |
|---|---|
| January or February | 31 May 2024 |
| March or April | 30 June 2024 |
| May or June | 31 July 2024 |
| July or August | 31 August 2024 |
| September or October | 30 September 2024 |
| November or December | 31 October 2024 |
| No licence / Natural persons | 31 March 2025 |
| Newly incorporated entities | Within 3 months of incorporation |
If your deadline has already passed, register immediately. The penalty clock starts from the missed deadline, and it does not stop until you complete registration. The sooner you register, the lower your total penalty exposure.
The FTA imposes a fixed administrative penalty of AED 10,000 for failure to register for corporate tax by the required deadline. This is separate from any penalties that may apply for late filing or late payment of CT.
If you missed your registration deadline and register late, your CT return deadline is still calculated from your financial year-end — not your registration date. You may owe both a late registration penalty and a late filing penalty simultaneously.
Registration is completed online through the FTA's EmaraTax portal. The process takes 20–40 minutes if you have your documents ready.
Go to emaratax.gov.ae and sign in using your UAE Pass account. If you are an existing VAT registrant, use your existing FTA login credentials. New users must create an account first using UAE Pass.
From your EmaraTax dashboard, click Register for New Tax and select Corporate Tax from the tax type options. If you already have a VAT TRN, your basic company details will be pre-populated.
You will need to enter: legal entity type, trade licence number and issuing authority, financial year start and end dates, principal business activities, and details of any group companies. Free zone companies must also specify their free zone and indicate whether they intend to claim QFZP status.
Attach a copy of your valid trade licence, Memorandum of Association (MOA), and passport or Emirates ID of the authorised signatory. For free zone companies, also attach your free zone registration certificate.
Submit the completed application. The FTA typically processes CT registrations within 5–20 business days. Once approved, you will receive a Corporate Tax Registration Number (CT TRN) — separate from your VAT TRN — which you will use on all CT returns and correspondence.
Your registration deadline, filing deadline, and payment due date are monitored from your financial year configuration — no manual calendar tracking needed.
Prepare the following before starting your EmaraTax CT registration to avoid interruptions:
Once registered, your key ongoing obligations are:
Once registered, estimate your first CT liability using our free UAE Corporate Tax Calculator. Enter your net profit and check whether you qualify for Small Business Relief (revenue under AED 3 million).
If your company was incorporated after the staggered deadline dates above, a different rule applies. All newly incorporated UAE entities must register for corporate tax within 3 months of their date of incorporation, regardless of the month they are licensed.
For example: a company incorporated on 1 September 2025 must register for CT by 30 November 2025. Starting trading does not extend this deadline — it is tied strictly to incorporation date.
The FTA imposes a penalty of AED 10,000 for failure to register for corporate tax by the required deadline. Additional penalties may apply for continued non-compliance. Registering as soon as possible after the deadline reduces total penalty exposure.
Yes. All UAE-incorporated entities — including free zone companies — must register for corporate tax on EmaraTax by their registration deadline. Even Qualifying Free Zone Persons (QFZPs) who pay 0% tax on qualifying income must register and file a CT return.
Log in to EmaraTax (emaratax.gov.ae) using UAE Pass or your existing FTA credentials. Go to Register for New Tax, select Corporate Tax, and complete the registration form with your trade licence number, financial year end, and business details. You will receive a Tax Registration Number (TRN) for CT purposes upon approval.
No. These are two separate deadlines. The registration deadline is when you must register your business on EmaraTax for CT purposes. The filing deadline is when you must submit your CT return — which is 9 months after the end of your financial year. Missing either deadline triggers separate penalties.
Yes. Newly incorporated UAE entities must register for corporate tax within 3 months of incorporation, regardless of whether they have started trading or generating revenue. The registration deadline is tied to your incorporation date, not the start of trading.