Every taxable person in the UAE must register for Corporate Tax with the Federal Tax Authority and obtain a Tax Registration Number — even if profit is below the AED 375,000 threshold. This guide explains who must register, the deadlines, and how to file.
| Fact | Value | Source |
|---|---|---|
| CT registration | Mandatory for all taxable persons | FTA — Registration Guide |
| Registration portal | EmaraTax | UAE FTA |
| Natural person registration threshold | AED 1,000,000 turnover | UAE FTA |
| Return filing deadline | 9 months after financial year-end | UAE FTA |
| Late registration | Administrative penalty applies | FTA — CTP001 |
Every taxable person in the UAE must register for Corporate Tax with the Federal Tax Authority and obtain a Tax Registration Number — even if profit is below the AED 375,000 threshold. This guide explains who must register, the deadlines, and how to file.
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Corporate Tax registration is mandatory for all taxable persons — including free zone companies and many individuals running a business — regardless of whether they actually owe any tax. You register once and receive a Tax Registration Number (TRN).
Registration is done online through the FTA's EmaraTax portal. You will need your trade licence, the owners' Emirates IDs and passports, and the company's contact and ownership details.
The FTA sets registration deadlines based on the month your licence was issued; missing your deadline triggers an administrative penalty, so register early rather than waiting for your first tax return.
After registering, you file one Corporate Tax return per year within nine months of your financial year-end, paying any tax due at the same time.
Natural persons (individuals) only need to register if their annual business turnover exceeds AED 1 million; salary, personal investment and real estate income are outside the scope of Corporate Tax.
Laws and regulations change. Always verify with the relevant authority before acting on this information.
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