Dubai
Corporate tax registration in Dubai
Every Dubai company must register for corporate tax, whether it holds a mainland licence or a free-zone licence. Registration is done once per legal entity on EmaraTax, the FTA’s online portal. The rules are federal, so they are the same in Dubai as in every other emirate.
What is specific to Dubai is the number of licensing authorities. A firm handling your registration needs your trade licence from the right authority, and for a free-zone company it should also look ahead to whether you plan to claim Qualifying Free Zone Person status.
Free-zone companies in Dubai must register too
A common mistake is to assume that a company in DMCC, JAFZA, IFZA, Meydan, Dubai South or DIFC is outside corporate tax. It is not. All taxable persons, including Free Zone Persons, must register and get a corporate tax registration number.
Registration does not decide your rate. A free-zone company pays 0% on qualifying income only as a Qualifying Free Zone Person. That needs adequate substance in the zone, qualifying income, audited IFRS financial statements, transfer pricing compliance and passing the de minimis test. Non-qualifying revenue may be no more than 5% of total revenue or AED 5m, whichever is lower. Failing a condition means 9% for that period and the next 4. Read our QFZP guide.
Deadlines and penalties
New companies
A company incorporated on or after 1 March 2024, in the mainland or a free zone, must register within 3 months of incorporation.
Older companies
Companies that existed before 1 March 2024 had deadlines based on the month their licence was issued. All of those deadlines passed by 31 December 2024. If you have not registered, do it now.
Late registration
The penalty for late registration is AED 10,000.
Individuals with a business
A natural person is in scope if business turnover goes over AED 1,000,000 in a calendar year. Residents register by 31 March of the following year.
These are general rules. A licensed tax agent can confirm the deadline that applies to your company.
What to prepare
- Your trade licence from the Dubai authority that issued it (mainland or free zone)
- The memorandum or articles of association, and owner and manager details
- Passport and Emirates ID copies for the authorised signatory
- Your financial year-end, which sets your first return deadline
- If you are a free-zone company: whether you plan to claim QFZP status, so the firm can plan for the audit
Who can register you
You can register on EmaraTax yourself. If someone acts for you before the FTA, it should be an FTA-registered tax agent linked to a registered tax agency, with a licence from the local authority. Appointing an agent does not remove your own responsibility. See the full corporate tax registration page for the process.
FAQ
My DMCC company has no taxable income yet. Does it still need to register?
Yes. All free-zone companies must register, even with no income. Registration is separate from what you pay.
Do I need to register each Dubai branch separately?
Registration is once per legal entity. A branch that is part of the same legal entity is usually covered by that entity’s registration. A licensed firm can check your structure.
Can I use Small Business Relief?
A resident company with revenue of no more than AED 3m may elect it for tax periods ending on or before 31 December 2029. You still need to register and file. See Small Business Relief.
What happens after registration?
You file a return within 9 months of each year-end, which is 30 September for a December year-end. See corporate tax filing.
Get quotes for corporate tax registration in Dubai
Tell us your licence type and year-end. Up to three licensed tax firms will contact you.