How to Register for UAE Corporate Tax (Step by Step)

What UAE Corporate Tax is, in plain terms

UAE Corporate Tax is a federal tax on business profit, administered by the Federal Tax Authority (FTA). It applies to financial years starting on or after 1 June 2023. It is separate from VAT — having a VAT TRN does not mean you are registered for Corporate Tax, and you may need to do both.

The headline rate is small-business friendly: 0% on taxable profit up to AED 375,000, and 9% on the portion above AED 375,000. So a business with AED 500,000 of taxable profit is taxed at 9% only on the AED 125,000 above the threshold, not the whole amount.

This is general information — Corporate Tax rules, rates and deadlines can change, so confirm current rules with the FTA (tax.gov.ae) or a qualified local tax professional before you act.

Who must register (and who is usually exempt)

Registration is broad. As a general rule, if you carry on business under a UAE commercial licence, you are expected to register — even if your profit is below AED 375,000 and even if you end up owing nothing.

• Mainland companies (LLCs and others) with a trade licence.
• Free zone companies — they must register too; a Qualifying Free Zone Person may access a 0% rate on qualifying income, but registration is still required.
• Sole establishments and many licensed freelancers/natural persons whose business turnover exceeds AED 1 million in a calendar year.
• Branches of foreign companies operating in the UAE.
• Usually outside scope: employment salary, personal investment income, and personal real estate income earned by an individual without a licence — but check your specific situation.

Before you start: what to have ready

Registration goes faster if your documents are gathered first. EmaraTax will ask for details about the entity, its owners and its authorised signatory.

• Valid trade licence(s) with the licence issue date.
• Emirates ID and passport copies for the owner(s) and the authorised signatory.
• Memorandum of Association or equivalent ownership document.
• Contact details, business address and, if you have one, your VAT TRN.
• Proof of authorisation (e.g. Power of Attorney) if someone is registering on the company's behalf.

Step by step: registering on EmaraTax

1. 1

   Log in to EmaraTax

   Go to the FTA's EmaraTax portal (eservices.tax.gov.ae) and sign in with your existing FTA credentials or UAE Pass. If you already have a VAT account, you can register for Corporate Tax under the same login.

2. 2

   Open the Corporate Tax registration

   From your dashboard, select the taxable person (or add one), then choose 'Register' under the Corporate Tax section to start a new application.

3. 3

   Enter entity and licence details

   Provide the legal entity type, trade name, trade licence number and issue date, and business activities. The licence issue date matters because it drives your registration deadline.

4. 4

   Add owners and the authorised signatory

   Enter ownership details and nominate the authorised signatory, uploading Emirates ID, passport and proof of authorisation where requested.

5. 5

   Provide contact and financial year details

   Confirm your business address, contact person and the financial year your Corporate Tax will follow (many SMEs use January–December, but check your own).

6. 6

   Review, declare and submit

   Check every field, tick the declaration confirming the information is accurate, and submit. You'll receive an application reference to track it.

7. 7

   Receive your Corporate Tax registration

   Once the FTA approves, you get a Corporate Tax registration number. Save the confirmation — you'll need it when you file your annual return.

Small Business Relief: the SME shortcut

Small Business Relief is designed for genuinely small businesses. If your revenue in the relevant tax period (and previous ones) is AED 3 million or less, you may elect to be treated as having no taxable income for that period — meaning no Corporate Tax to pay and a simplified return.

Two things to remember: you must still register and still file to claim it, and you elect it on your return — it is not automatic. This relief has a defined end date under current rules, so it may not apply to every future period.

Again, this is general information — confirm your eligibility and the current cut-off with the FTA or a qualified local tax professional.

Deadlines and penalties

Registration deadlines are staggered based on your licence issue date, and the FTA has issued administrative penalties (commonly cited at AED 10,000) for late Corporate Tax registration. Because the schedule depends on when your licence was issued, don't assume you have plenty of time — check your specific deadline and register early.

Separately, you must file a Corporate Tax return and pay any tax due generally within nine months of the end of your financial year. Confirm the exact dates that apply to you with the FTA.

Keeping Corporate-Tax-ready books with Tallium

Corporate Tax rewards good bookkeeping. Your taxable profit comes from your accounts, so the cleaner your records, the easier — and cheaper — the return, and the more confidently you can claim Small Business Relief or apply the AED 375,000 threshold.

Tallium is an all-in-one accounting, POS, inventory and e-commerce platform built for SMEs. Every plan includes full accounting, VAT/tax handling, expense and receipt scanning, financial reports, a mobile app, AI insights and email support — so your income, expenses and profit are captured in real time and ready when the return is due.

Plans are billed monthly in USD, paid from signup with no free trial and cancel anytime: shop/store $79, online store $159, warehouse $99 and factory $269 per month. Questions? Email support@tallium.online.

• Real-time profit and loss so you always know if you're near AED 375,000 of taxable profit.
• Digital records of every sale, expense and receipt — the audit trail the FTA expects.
• VAT/tax handling and clean reports that map straight onto your accounts.
• AI insights that flag unusual costs before year-end, not after.