EmaraTax registration, on time
Corporate tax registration in the UAE
Corporate tax applies to financial years starting on or after 1 June 2023. Every taxable person must register with the Federal Tax Authority (FTA) and get a corporate tax registration number, and that includes free-zone companies and businesses that expect to pay nothing. Registration is done once per legal entity on EmaraTax. A company incorporated today has 3 months to register, and registering late costs AED 10,000.
With UAE Accountant you send one free request that describes your company, your licence and your deadline. It reaches up to three licensed tax and accounting firms, who contact you with their quotes. You compare and choose. There is no obligation, and we do not give tax advice ourselves.
What corporate tax registration support includes
You can ask for the registration only, or for registration plus ongoing corporate tax work. Quotes usually cover these items:
Checking if and when you must register
The firm confirms whether your entity is a taxable person and which deadline applies: 3 months from incorporation for a new company, or a different rule for individuals and foreign companies.
EmaraTax account and application
Setting up or using your EmaraTax account, entering the company, licence, owner and manager details, and submitting the application for your legal entity.
Documents and authorised signatory
Collecting the trade licence, ID documents and proof of authority, and making sure the signatory on the application matches your records.
Tax period and first-year planning
Confirming your financial year, the first tax period and the return deadline that follows from it, so the first filing does not come as a surprise.
Free-zone and relief questions
An early view on whether you may aim for Qualifying Free Zone Person status or elect Small Business Relief, and what each needs from your books.
Acting as your tax agent
Many firms offer to be appointed as your FTA-registered tax agent, so they can deal with the FTA for you after registration.
Who needs corporate tax registration
Registration is not only for profitable companies. It applies in these situations:
- Every mainland and free-zone company
All juridical persons that are taxable must register, including Free Zone Persons. A 0% rate does not remove the duty to register. See our free zone pages for zone-specific notes.
- Newly incorporated companies
A company incorporated on or after 1 March 2024 has 3 months from incorporation to register. Set this up in the same weeks as your bank account and bookkeeping.
- Companies that missed the old deadlines
Companies that existed before 1 March 2024 had deadlines set by the month their licence was issued. All of those deadlines ended in 2024. If you are still not registered, the penalty has already arisen and you should register now.
- Sole traders and freelancers above AED 1 million
A natural person is in scope only when business turnover is more than AED 1,000,000 in a calendar year. A resident individual must then register by 31 March of the following year.
- Foreign companies managed from the UAE
A foreign company that is effectively managed and controlled in the UAE has 3 months from the end of its financial year to register.
Registration deadlines and the penalty
These are the deadlines under FTA Decision No. 3 of 2024, in force since 1 March 2024. Check your own case with a licensed firm or the FTA.
Registering late carries an administrative penalty of AED 10,000 (Cabinet Decision 75 of 2023, as amended by Cabinet Decision 10 of 2024).
The FTA has run a waiver initiative under which the late-registration penalty was waived, or refunded as a credit in EmaraTax, when the first return was filed within 7 months of the end of the first tax period. Whether that relief applies to your periods is a question for a tax agent. Once registered, the next deadline is the return: 9 months after the end of each tax period. See corporate tax return filing and our UAE tax deadlines calendar.
| Who | Deadline to register |
|---|---|
| Company incorporated on or after 1 March 2024 (mainland or free zone) | 3 months from incorporation |
| Company that existed before 1 March 2024 | Licence-month deadlines ran from 31 May 2024 to 31 December 2024. All have passed. |
| Foreign company managed and controlled in the UAE | 3 months from the end of its financial year |
| Resident individual with business turnover over AED 1,000,000 | 31 March of the year after the turnover was exceeded (for 2026 turnover: 31 March 2027) |
| Non-resident individual | 3 months from meeting the conditions |
Documents and information to prepare
The firm will usually ask for:
- Your trade licence, including the licence number, issue date and licensed activities.
- The memorandum or articles of association, or the free-zone equivalent, and the incorporation date.
- Emirates ID and passport copies of the owners and the authorised signatory.
- Proof of authority for the signatory, such as a power of attorney or board resolution.
- Contact details, registered address and your planned financial year end.
- Your VAT TRN, if the company is already registered for VAT.
- For individuals: a summary of business turnover for the calendar year.
Give the firm access through EmaraTax’s official tax agent or user options rather than sending your password.
What affects the fee for corporate tax registration
Firms price registration by the work involved. The main factors are:
Type of entity
A single mainland LLC is simpler than a foreign company, a branch or a natural person with several businesses.
Number of entities
Each legal entity registers separately. A group with several companies needs several applications.
Ownership structure
Corporate shareholders and layered ownership take longer to document than one or two individual owners.
Late registration
If a deadline has passed, the firm may also need to review the penalty position and your first filing.
Bundled services
Registration on its own is usually quoted differently from a package with the first return, VAT registration or bookkeeping.
Free-zone status questions
A review of Qualifying Free Zone Person conditions is extra work beyond the application itself.
What to ask a firm before you choose
A short check now saves problems at the first return. Ask these questions:
- Are you an FTA-registered tax agent? Only a person on the FTA register who also holds a local licence may act as a tax agent. Ask for the tax agency number.
- Which deadline do you think applies to us, and why? A good firm explains it from your incorporation date or turnover, not with a generic date.
- Is the first return in the quote? Registration is a one-off step. Ask what happens at the first filing.
- Who keeps access to our EmaraTax account? Make sure the account stays in your company’s name.
- Mistake to avoid: assuming a free-zone company or a business under AED 375,000 of profit does not need to register. Both must register.
- Mistake to avoid: waiting until the first return is due. Late registration is penalised on its own.
- Mistake to avoid: forgetting that appointing a tax agent does not remove your own responsibility for deadlines.
We ask each firm for its trade licence and, where relevant, its FTA tax agent registration. For more on choosing, read how to choose an accounting firm in Dubai.
How to get quotes for corporate tax registration
- 1
Send your request
Tell us your emirate, mainland or free zone, incorporation date and revenue band. It takes a few minutes and is free.
- 2
Firms contact you
Up to three licensed tax and accounting firms review your request and contact you with questions and a quote.
- 3
Compare and choose
Compare scope, timing and fees. Choose one firm, or none. There is no obligation.
Corporate tax registration FAQ
Do free-zone companies have to register for corporate tax?
Yes. All taxable persons, including Free Zone Persons, must register. A 0% rate on qualifying income is only available to a Qualifying Free Zone Person that meets the conditions.
What is the corporate tax rate?
Taxable income up to AED 375,000 is taxed at 0%, and income above that at 9%. A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying income. Read our corporate tax guide.
My revenue is small. Do I still need to register?
Yes, if you are a taxable person. Even Small Business Relief, for revenue up to AED 3 million, has to be elected in a return, which means you must register and file first.
How long do new companies have to register?
A company incorporated on or after 1 March 2024 must register within 3 months of incorporation.
What is the penalty for registering late?
AED 10,000. A tax agent can tell you whether any relief has applied in your case.
Do I register each company in my group separately?
Yes. Registration is made once per legal entity on EmaraTax.
Does UAE Accountant register my company?
No. We are a free matching service, not a tax firm. We pass your request to up to three licensed firms, and the firm you choose does the work.
Get quotes for corporate tax registration
One free request reaches up to three licensed tax and accounting firms. No obligation.