Every taxable person in the UAE — whether a mainland LLC, a free zone entity or a natural person carrying on business — must register for UAE Corporate Tax (CT) with the Federal Tax Authority (FTA). This guide walks you through eligibility, documents, the EmaraTax workflow and the deadlines that decide whether you get a clean TRN or an AED 10,000 penalty.
Who must register for Corporate Tax in the UAE?
UAE Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% above that threshold. Almost every juridical person resident in the UAE — including free zone companies — must register, regardless of revenue.
- Mainland LLCs, PJSCs and sole establishments
- Free zone companies (including QFZP candidates)
- Branches of foreign companies in the UAE
- Natural persons with business turnover above AED 1,000,000 per calendar year
Documents required for CT registration
- Valid trade licence (all branches)
- Memorandum of Association (MOA) / partnership agreement
- Emirates ID and passport copies of owners and authorised signatory
- Power of Attorney for the authorised signatory (if any)
- Contact details, registered address and financial year-end
EmaraTax registration steps
- Create or log in to your EmaraTax account
- Add the taxable person profile and link the trade licence
- Complete the Corporate Tax registration form
- Upload documents and authorised signatory details
- Submit and track the FTA response until the CT TRN is issued
Corporate Tax registration deadlines
The FTA issued a phased deadline schedule based on the month of trade licence issuance. Missing your window triggers a flat AED 10,000 administrative penalty under Cabinet Decision No. 75 of 2023.
Tip: Don't wait for your first tax period to end. Register as soon as your trade-licence month deadline approaches.
Free zone and QFZP considerations
Free zone companies must still register for Corporate Tax. Qualifying Free Zone Persons (QFZP) can access the 0% rate on qualifying income, but only if substance, audited financials and de minimis tests are met. Registration is not optional even if you expect to qualify.
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.