How to Use the FTA EmaraTax Portal

EmaraTax is the UAE Federal Tax Authority's online portal for all tax registration, filing, and payment. Every VAT-registered business, every corporate tax registrant, and every tax agent in the UAE uses this portal.

The portal replaced the previous FTA e-Services platform in 2023. This guide walks through the key functions that every UAE business owner needs to know.

Getting Started: Access and Login

EmaraTax is accessible at emaratax.tax.gov.ae. You can log in using:

• UAE Pass — the recommended method, links directly to your Emirates ID
• Email and password — set up during initial registration
• Tax Agent access — if you have appointed an FTA-registered agent, they access via their own portal login with a delegation link to your account

VAT Registration Through EmaraTax

To register for VAT on EmaraTax:

1. Log in and select "Register for VAT"
2. Provide your trade licence details, Emirates ID of the authorised signatory, and business activity details
3. Upload supporting documents: trade licence copy, Emirates ID copy, passport copy, bank account details (IBAN), and a summary of expected annual turnover
4. Submit the application — processing typically takes 5–15 business days
5. Once approved, your TRN is issued and visible in your EmaraTax dashboard

Filing a VAT Return

VAT returns are filed quarterly for most businesses (monthly for large taxpayers). The process:

1. Log in to EmaraTax → Select "VAT" → "VAT Returns"
2. Select the open tax period
3. Complete the return form — key boxes include:
   • Box 1: Standard rated supplies (5%)
   • Box 2: Tax Refunds provided to tourists
   • Box 3: Zero-rated supplies
   • Box 4: Exempt supplies
   • Box 6: Standard rated expenses (5%)
   • Box 9: Input VAT recoverable
4. Review the auto-calculated net VAT amount
5. Submit and make payment (if VAT is payable)

Corporate Tax Registration

CT registration is also done through EmaraTax:

1. Log in → Select "Corporate Tax" → "Register"
2. Provide your trade licence details, financial year dates, ownership structure, and authorised signatory information
3. Upload: trade licence, partnership/shareholder agreement (if applicable), financial statements (if available)
4. Submit — processing takes 5–20 business days

Making Payments

Payments can be made through EmaraTax via:

• e-Dirham card (the most common method)
• GIBAN transfer — each TRN has a unique GIBAN; bank transfer directly to this account
• Credit/debit card — Visa and MasterCard accepted

Payment must be received (not just initiated) by the deadline. Bank transfers can take 1–2 business days to clear — plan accordingly.

Checking for FTA Notices and Penalties

EmaraTax is also where the FTA communicates with you. Regularly check:

• Notifications tab — for new correspondence, audit notices, and penalty assessments
• Penalties section — shows any outstanding penalties with amounts and due dates
• Tax obligations — shows upcoming filing deadlines for all registered taxes

Frequently Asked Questions