UAE Corporate Tax Registration –Step-by-Step Guide For 2025
Corporate tax registration in the UAE has become a mandatory process for all businesses operating within the country, whether you're running a Free Zone company or a mainland entity. Regardless of whether your business earns below or above the taxable threshold, registration is required by law.
The UAE introduced the corporate tax regime as part of its commitment to international tax standards and to diversify government revenue beyond oil.Under this regime, taxable income up to AED 375,000 is taxed at 0%, while income above that threshold is subject to a 9% corporate tax rate.
How to register for corporate tax in the UAE is a key question many business owners are asking, especially with the introduction of EmaraTax, the Federal Tax Authority’s (FTA) online portal for tax registration and compliance.
This blog will guide you step-by-step through the corporate tax registration process in the UAE, highlighting required documents, common mistakes to avoid, and what to expect after registration. Whether you're a startup, an SME, or a well-established business, we will help you understand everything you need to stay compliant in 2025 and beyond, and in case you need further assistance, you can reach out to Metaworld consultants for help.
Who Needs to Register for Corporate Tax in the UAE?
Under the UAE Corporate Tax Law, all businesses and taxable persons are required to register for corporate tax, regardless of their income level. This includes:
- Mainland Businesses
All mainland companies operating within the UAE must register for corporate tax through the Federal Tax Authority (FTA). These businesses are subject to:
● 0% tax on taxable income up to AED 375,000
● 9% tax on income above AED 375,000
- Free Zone Entities
Free Zone businesses must also register, even if they expect to benefit from the 0% tax regime as a Qualifying Free Zone Person (QFZP).
However:
● If a Free Zone business earns income from the mainland or fails to meet QFZP conditions, they may be partially or fully taxed at 9%.
- Natural Persons (Sole Proprietors)
Individuals operating a business or freelance activity that meets certain income thresholds must also register for corporate tax. Non-business income like salaries or personal investments is generally exempt.
Documents Required for Corporate Tax Registration in the UAE
To register your business for corporate tax in the UAE, you’ll need to prepare and submit a few key documents through the Federal Tax Authority (FTA) portal. These documents help verify your legal status and eligibility.
Here’s a list of what you’ll typically need:
Trade License
A valid and active trade licence (or business licence) is required. If your business holds more than one licence, you'll need to register for each.
Emirates ID and Passport Copies
Copies of the Emirates ID and passport of the business owner(s) or legal representative are required for verification.
Memorandum of Association (MoA) or Articles of Association (AoA)
These documents outline the structure and operations of your company and help the FTA understand your business’s legal framework.
Contact Details
This includes:
● Business address
● Email address
● Mobile number
● Authorized signatory details
Details of Business Activities
You must clearly state what your company does, along with:
● Any subsidiaries
● Mainland or Free Zone operations
● If you're a Qualifying Free Zone Person (QFZP)
FinancialInformation
Your business’s financial year and estimated turnover may be required during registration, especially if it’s over AED 375,000.
How to Register for Corporate Tax in the UAE (Step-by-Step Process)
Registering for corporate tax in the UAE is straightforward, but it’s important to follow the correct steps and ensure all your information is accurate. Here’s how you can do it:
Step 1: Create or Access Your FTA Account
Go to the Federal Tax Authority (FTA) website and log in using your credentials. If you don’t already have an account, you’ll need to create one first.
Tip: Use your Emirates ID for easier access through UAE Pass if you have it linked.
Step 2: Start a New Corporate Tax Registration
Once you’re logged in:
● Head to the “Corporate Tax” section.section
● Click on “Register”
You’ll be taken to the registration form, where you’ll fill in all the required information.
Step3: Fill Out the Registration Form
This form will ask for:
● Trade license details
● Legal entity information (mainland, Free Zone, etc.)
● Contact info
● Business activity description
● Financial year
● Expected turnover
Take your time and make sure everything is accurate before submitting.
Step 4: Upload the Required Documents
You’ll need to upload the documents listed earlier:
● Emirates ID & passport copy
● Trade license
● MoA or AoA
● Proof of address, if requested
● Power of Attorney (if someone else is registering on your behalf)
Step 5: Wait for Approval
The FTA will review your application and notify you by email once it’s approved. Upon approval, you’ll be issued a Tax Registration Number (TRN) for corporate tax purposes.
Note: Processing usually takes a few business days. If any additional info is needed, the FTA may contact you.
What Happens After You Register for Corporate Tax in the UAE?
Once you've successfully registered for corporate tax and received your Tax Registration Number (TRN), you'll be officially recognised by the Federal Tax Authority (FTA) as a taxable entity in the UAE. But that’s not the end of the road. Here’s what comes next.
- Start Keeping Proper Accounting Records
Now that you’re registered, you're required to maintain proper financial records. This means:
● Keeping track of income and expenses
● Recording all invoices and receipts
● Preparing financial statements (like profit & loss, balance sheets)
● Having everything ready for auditing if requested by the FTA
If your business has multiple licenses or branches, keep records for each company separately unless they are grouped under one registration.
- Track Your Taxable Income
The UAE corporate tax rate is:
● 0% on profits up to AED 375,000
● 9% on taxable income above AED 375,000
You’ll need to calculate your net profit (total income minus allowable expenses) and determine how much of it is subject to tax. If you are uncertain about the tax calculation, consulting an accountant or tax consultant can be very beneficial.
- File Your Corporate Tax Return Annually
You’ll have to submit a corporate tax return once every financial year. This includes:
● Declaring your income
● Reporting expenses
● Calculating tax payable
The FTA has given a 9-month window after your financial year ends to file your return and pay any tax due.
For example, if your financial year ends on 31st December 2025, your deadline to file would be 30th September 2026.
- Stay Compliant with the Law
Once you're registered:
● You must file on time
● You must pay on time
● You must update any changes (like license updates, address changes, business closure, etc.)
Late filing or failure to register could result in penalties, so it’s important to stay on top of your obligations.
- You May Be Audited
The FTA has the right to request documents or audit your accounts at any time. Keeping clean and accurate records is key to avoiding trouble.
Important Things to Keep in Mind
Even though registering for corporate tax might seem straightforward, staying compliant requires a bit more ongoing attention. Here are a few key points every business owner in the UAE should always keep in mind
- There Are Penalties for Non-Compliance
If you miss deadlines, file incorrect information, or don’t register at all, the FTA can impose financial penalties. .Some examples include:
● AED 10,000 for failure to register when required
● A penalty of AED 500 per month, which increases for late filing. (An initial fixed penalty is imposed for a missed deadline, followed by a recurring monthly penalty of AED 500, which can escalate to AED 1,000 per month after the first year of non-compliance).
● Heavier fines for false declarations or repeated violations
It’s better to register on time and stay on top of your obligations than to risk these penalties.
- Keep Your Details Updated with the FTA
If you change your business name, address, or legal form, or close down your company, you must inform the FTA. This ensures your tax record stays accurate and helps avoid confusion or penalties in the future.
- Understand Group Taxation (If It Applies)
If your company is part of a group of companies, you may be able to apply for tax grouping, where multiple entities file one joint tax return. This is only possible under certain conditions, and it needs FTA approval. Speak to a tax advisor if this applies to you.
- Work with a Tax Consultant (If You’re Unsure)
Corporate tax is new in the UAE, and not every business owner is expected to know all the rules. Collaborating with a licensed tax consultant or accountant, such as Metaworld Tax Consultant, can provide you with:
● Help you set up the right accounting systems
● Make sure you’re claiming the correct expenses
● Ensure your filings are accurate and on time
It’s a small investment that can save you big headaches down the line.
- Stay Informed: Things Can Change
The UAE corporate tax law is still evolving. There may be:
● New updates or clarifications from the FTA
● Changes to thresholds or rates in the future
● Sector-specific rules that could affect your business
Stay connected to official sources like the FTA website or trusted local news to stay updated.
If you:
● Register on time,
● Keep clean records,
● File your return correctly, and
● Stay informed.
…you’ll have nothing to worry about. The process is here to support the UAE’s growing economy, and getting it right helps your business grow stronger and stay compliant.