All UAE taxable persons — companies, partnerships, and trade-licence individuals — must register for Corporate Tax on EmaraTax. The deadline is generally 3 months from the end of the first tax period. Late registration penalty: AED 10,000 (potentially waived if the first CT return is filed within 7 months of the financial year end). Registration takes 2–5 business days.
Who must register for UAE Corporate Tax?
Registration is mandatory for every UAE taxable person: all UAE-incorporated juridical persons (LLCs, PSCs, free zone companies, branches), individuals with a UAE trade licence conducting business, and foreign entities with a UAE permanent establishment. There is no revenue minimum — a newly incorporated company with zero revenue must register.
The only entities fully exempt from CT (and registration) are government entities (federal and emirate), government-controlled entities meeting the conditions, extractive businesses under specific emirate concessions, and certain non-extractive natural resource businesses.
Having a UAE VAT TRN does not automatically register you for Corporate Tax. CT registration is a separate process on EmaraTax. You will receive a separate CT tax registration number (TRN) after CT registration is approved. Many businesses discovered this when they received FTA reminders in 2023–24.
Registration deadlines
The broad registration grace period FTA granted in 2023–2024 has expired for most entities whose first CT period ended by 31 May 2024. If you have not yet registered, you are already in a late registration position — register immediately and consider a voluntary disclosure if a CT return has been missed.
| Entity type | Deadline |
|---|---|
| UAE companies — first CT period ending by 31 May 2024 | 28 February 2025 (extended deadline per FTA) |
| UAE companies — first CT period ending after 31 May 2024 | 3 months from end of first tax period |
| Natural persons (trade licence) | 31 March of the following Gregorian year |
| New businesses formed after 1 March 2024 | 3 months from date of incorporation/establishment |
| Foreign permanent establishments | Before the first UAE CT return is due |
Documents required for CT registration
- Trade licence — current and valid copy from the issuing authority (DED, free zone authority, etc.)
- Memorandum and Articles of Association — constitutional documents for the entity
- Emirates ID of authorised signatory — the person making the registration
- Passport copy of authorised signatory
- Financial year information — start date, end date of the entity’s first CT financial year
- Bank account details — for future CT refunds, if applicable
- Contact details — registered address, phone, and email for correspondence
EmaraTax CT registration — step by step
Log in to EmaraTax
Go to eservices.tax.gov.ae and log in using UAE Pass or email. If you do not have an EmaraTax account, create one — the portal serves both VAT and CT registrations under one login.
Start a new CT registration
From the EmaraTax dashboard, select ‘Register for Corporate Tax’. This is separate from VAT — the portal will prompt you to initiate a new registration, not link to your VAT profile.
Enter entity details
Input your trade licence number, entity type, financial year dates, and Emirates. EmaraTax pre-fills some details from the government registry. Verify and correct where needed.
Upload documents
Upload the required documents (trade licence, MoA, Emirates ID, passport). All documents must be in PDF or JPG format, clearly legible. File size limits apply — compress large MoA documents if needed.
Submit and await CT TRN
After submission, EmaraTax issues an acknowledgement number. FTA typically processes CT registration within 2–5 business days. You will receive your CT TRN by email and via the EmaraTax portal.
Late registration penalty — and when it can be waived
The penalty for failing to register for CT by the deadline is AED 10,000. This is a fixed administrative penalty, not a percentage-based charge.
FTA has indicated the penalty may be waived if the business files its first CT return (CT 300) within 7 months of the end of the financial year and the CT was paid on time, even if the CT registration was late. This waiver is not guaranteed and is assessed case by case — do not rely on it. Register immediately if overdue.
Need CT registration handled for you?
We register your entity on EmaraTax, set up your financial year correctly, and prepare the first CT return. Fixed scope, no hidden charges.
Frequently asked questions
Who must register for UAE Corporate Tax?+
All UAE-incorporated entities (LLCs, PSCs, free zone companies, branches) and individuals with a trade licence. There is no minimum revenue threshold — every taxable person must register, including loss-making and zero-revenue businesses.
What is the penalty for late CT registration in UAE?+
AED 10,000 fixed penalty. FTA may waive it if the first CT return is filed within 7 months of the financial year end and CT was paid on time, but the waiver is discretionary — not automatic.
Is CT registration separate from VAT registration?+
Yes. Having a VAT TRN does not register you for Corporate Tax. CT registration is a separate process on EmaraTax and results in a separate CT Tax Registration Number (TRN).
How long does EmaraTax CT registration take?+
Typically 2–5 business days after submitting all required documents. You receive the CT TRN by email and can view it on your EmaraTax dashboard.
What documents do I need for CT registration?+
Trade licence, Memorandum and Articles of Association, Emirates ID and passport of the authorised signatory, financial year start and end dates, bank account details, and registered address.
When is the CT registration deadline for a new business?+
For businesses incorporated after 1 March 2024, within 3 months of the date of incorporation or establishment. For natural persons with trade licences, by 31 March of the following Gregorian year.