Corporate Tax Registration: Requirements & Process [2025]

Corporate Tax Registration in the UAE is established by Federal Decree-Law No. 47 and thus applies to every entity conducting business in the Emirates, irrespective of location, mainland, free zone, or designated exempt person. Compliance is enforced by the Federal Tax Authority (FTA).

Under the regulation, every taxable entity must register within fixed deadlines. Non-compliance may incur financial penalties. Registration itself is performed online through the EmaraTax platform, where the business submits required identifiers and relevant documentation. Following successful enrolment, the business is assigned a Tax Registration Number (TRN), which must be referenced in periodic tax returns and remittance of corporate tax within set dates.

What is Corporate Tax Registration?

Corporate Tax Registration UAE is the formal enrolment of a business within the FTA system, ensuring adherence to the UAE’s corporate tax obligations. It is relevant to every industry and corporate form, regardless of actual taxable income amounts.

When registering, entities must provide:

• Copy of the trade license and a brief description of business activities
• Constitutive legal documents and information about ownership structure
• Identification of the authorised signatory or signatories

Once validated, the FTA assigns the business a unique TRN, which must accompany all submitted corporate tax returns and tax liabilities.  

Corporate Tax Rates in the UAE

The UAE corporate tax regime follows a simple slab structure:

Businesses are required to calculate taxable income, file returns, and discharge tax liabilities within nine months from the end of their financial year.

Who Needs to Register for Corporate Tax?

Every business operating in the UAE, including mainland firms, Free Zone companies, and even those classified as Exempted Persons, must register for Corporate Tax with the Federal Tax Authority (FTA), no matter whether taxable income levels are reached. Registering confirms adherence to the Corporate Tax legislation, which imposes a 0% rate on the first AED 375,000 of profit and a 9% rate on profit exceeding that amount. Companies that do not anticipate taxable income are still obliged to go through Corporate Tax registration using the EmaraTax portal, where a Tax Registration Number (TRN) will be issued.

Corporate Tax Registration UAE Requirements

Businesses seeking to register for Corporate Tax must attach certain documents, which differ depending on whether the applicant is an individual business owner or a corporate entity. The FTA permits submission of documents in digital form, either PDF or Word only, with a maximum size of 5 MB for each individual document. 

Step-by-Step Corporate Tax Registration Process 

In the UAE, the registration process for Corporate Tax is done only through the EmaraTax portal, where businesses enter their entity information, trade licence and other documents to receive a Tax Registration Number (TRN). This is a step-by-step process to complete this registration:

Step 1: Enter EmaraTax Portal: Enter your login credentials or UAE PASS to sign into the EmaraTax Portal. From your dashboard, if you have not already set up the correct Taxable Person profile, you can add it.

Step 2: Click on Corporate Tax & Start Application: Click the Corporate Tax tile and then Register to begin the application. You will need to read the on-screen instructions and confirm that you have read these instructions before proceeding to the application.

Step 3: Details Regarding Entity: Select the appropriate entity type (for example, Public Joint Stock Company, Private Company) and add the required details. 

Step 4: Details Regarding Identification: Add the details of the trade licence and link together all relevant business activities under the trade licence.

Step 5: Details Regarding Ownership: Add owners with 25% or more ownership shares, including identification as evidence.

Step 6: Branch Details: Leave Branch Details blank or indicate the number of branches. You will complete the registration under the head office, whether you include branch type information or not.

Step 7: Complete your Contact Details: Insert the registered address of the business. Non-residents will be required to appoint and input their UAE tax agent.

Step 8: Insert Authorised Signatory: Include the details of authorised signatories with relevant supporting documents, including Power of Attorney or Memorandum of Association.

Step 9: Review & Declaration: Review all the sections, if everything is accurate, confirm by signing the declaration.

Step 10: Submit Application: After application submission, a reference number will be provided, the reference number is proof of submission and will be referred to for all interactions with the Federal Tax Authority (FTA).

Deadlines & Penalties for Late Registration

The UAE Corporate Tax framework requires that businesses must satisfy the corporate tax registration rules, and that businesses must complete corporate tax registration within the timelines specified by the Federal Tax Authority (FTA). If businesses do not complete registration when they are supposed to, there will likely be penalties. The penalties could amount to AED 10,000 for failure to register on time. Therefore, companies should always ensure they complete their registration in line with the requirements. Businesses are also responsible for ensuring their submissions are complete and accurate. Incompetently submitted registrations can also lead to non-compliance issues, including extended processing time, or even further queries or audits.

Consequently, registering for corporate tax is more than just avoiding penalties; it is an essential step for maintaining a smooth tax relationship with the FTA.

Common Mistakes to Avoid During Registration

• Delays in Registration: Missing the official deadline attracts significant penalties and may disrupt business operations.
• Incomplete or Incorrect Information: Even minor errors in entity details, trade licence numbers, or ownership information can cause delays or rejection.
• Neglecting Proper Record-Keeping: Maintaining organised, up-to-date records is essential to avoid compliance risks and potential audits.

Conclusion

Every taxable person must register with the Federal Tax Authority (FTA) to obtain a Tax Registration Number (TRN). Registration is done online via the EmaraTax portal, where businesses submit trade licenses, ownership details, and signatory information.

Completing registration within FTA deadlines is crucial, as delays or incomplete submissions can lead to significant penalties, starting at AED 10,000. Beyond compliance, corporate tax registration ensures businesses can file returns, meet their tax obligations, and maintain transparent operations.