Overview

Corporate Tax (CT) is a mandatory requirement for businesses operating in the UAE, as per the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Registering for corporate tax ensures compliance with UAE tax regulations and avoids potential penalties.

Mandatory Requirements for Corporate Tax Registration

• Legal Entity – Any company incorporated or operating in the UAE (mainland or free zones) must register for corporate tax.
• Exempt Entities – Government entities, certain public benefit organizations, pension funds, and investment funds may be exempt but must still register.
• Taxable Period – Businesses must align their financial year with tax filing requirements.

Process of Corporate Tax Registration

• Step 1: Log in to the FTA's online portal – (https://eservices.tax.gov.ae/)
• Step 2: Navigate to the Corporate Tax Registration
• Step 3: Fill in the registration form with accurate details.
• Step 4: Upload the required supporting documents.
• Step 5: Review the application and submit it.
• Step 6: Await approval and issuance of the Tax Registration Number (TRN).

Deadlines for Corporate Tax Registration

The FTA has set deadlines based on the financial year of businesses. New Companies should register within three months of registration. Early registration is recommended to avoid delays and penalties. To check the exact dates please use our calculator at https://app.uaetaxzone.ae/calculator-corporate-registration

Documents Required for Corporate Tax Registration

• Trade License Copy
• Memorandum of Association (MOA) & Articles of Association (AOA)
• Emirates ID and Passport Copy of the Owner(s)
• Business Contact Details (Address, Email, Phone)
• Financial Statements (if available)
• Tax Residency Certificate (if applicable)
• Details of Business Activities