Corporate Tax
Registration in UAE
Starting at AED 199
Register your business for corporate tax with the FTA through EmaraTax. We handle the complete registration process — document preparation, portal submission & TRN issuance — in just 1 working day.
Corporate Tax Registration
Complete EmaraTax Submission • TRN Issuance
- ✓ Submitted in 1 working day
- ✓ Complete document guidance
- ✓ EmaraTax portal handled by experts
- ✓ Corporate Tax TRN issued
- ✓ Mainland + all free zones covered
- ✓ Post-registration compliance briefing
What Is Corporate Tax Registration in the UAE?
Corporate tax registration in the UAE is the mandatory process of registering your business with the Federal Tax Authority (FTA) through the EmaraTax portal to obtain a Corporate Tax Registration Number (TRN). This TRN is required to file annual corporate tax returns and is your business's unique tax identifier with the FTA.
Under Federal Decree-Law No. 47 of 2022, the UAE introduced a 9% corporate tax on taxable income exceeding AED 375,000, effective for financial years starting on or after 1 June 2023. Every business operating in the UAE — whether mainland, free zone (IFZA, DMCC, JAFZA, DAFZA, RAKEZ, DIFC, SAIF, DSO, DWC, MEYDAN, SRTIP), or a natural person conducting business — must register for corporate tax with the FTA.
Registration is a one-time process that must be completed within the deadline specified by the FTA based on your business type and license issuance date. Once registered, you receive your TRN and can begin filing annual corporate tax returns.
⚠️ Critical: Corporate tax registration is mandatory for all businesses — even if your profit is below AED 375,000 or you qualify for 0% tax. Failure to register by your deadline triggers an automatic AED 10,000 penalty.
Key Legal References
📄 Federal Decree-Law No. 47 of 2022 – UAE Corporate Tax Law
📄 FTA Decision No. 3 of 2024 – Registration Timelines
📄 Cabinet Decision No. 10 of 2024 – Late Registration Penalty
📄 Cabinet Decision No. 75 of 2023 – Administrative Penalties
Who Must Register for Corporate Tax in the UAE?
Under UAE Corporate Tax Law, the following persons are legally required to register with the FTA and obtain a TRN.
Mainland Companies
All LLCs, sole establishments, partnerships, civil companies, and other juridical entities licensed by DED or any emirate authority. Registration is mandatory at all revenue levels — even zero-revenue companies must register.
Free Zone Companies
All free zone entities must register, including those qualifying for the 0% QFZP rate. This includes companies in IFZA, DMCC, JAFZA, DAFZA, RAKEZ, DIFC, SAIF, DSO, DWC, MEYDAN, and SRTIP. Not registering forfeits the 0% benefit.
Natural Persons & Freelancers
Individuals, sole proprietors, freelancers, and social media influencers with annual business revenue exceeding AED 1 million must register. Salary, personal investments, and real estate income are excluded from this threshold.
Foreign Companies with UAE PE
Non-resident companies with a Permanent Establishment in the UAE — such as a branch office, fixed place of business, or long-term project — must register for corporate tax on UAE-attributable income.
Tax Groups
Parent companies forming a Tax Group (95%+ ownership) submit one consolidated registration. All group members must use the same financial year and accounting standards.
Certain Exempt Persons
Government entities, qualifying public benefit organisations, qualifying investment funds, and pension funds may be required to register to confirm their exempt status if requested by the FTA.
Corporate Tax Registration Deadlines in the UAE
Deadlines differ based on your business type, incorporation date, and license issuance month. Missing your deadline triggers an immediate AED 10,000 penalty.
⚡ New Businesses (Incorporated After 1 March 2024)
Businesses that received their trade license or were incorporated on or after 1 March 2024 must register for corporate tax within 3 months of their license issuance or establishment date. This applies to both mainland and free zone companies.
📅 Existing Businesses (Incorporated Before 1 March 2024)
The FTA issued Decision No. 3 of 2024 setting deadlines based on the month your trade license was originally issued — regardless of the year:
| License Issued Month | Registration Deadline | Status (Mar 2026) |
|---|---|---|
| January – February | 31 May 2024 | Overdue |
| March – April | 30 June 2024 | Overdue |
| May | 31 July 2024 | Overdue |
| June | 31 August 2024 | Overdue |
| July | 30 September 2024 | Overdue |
| August – September | 31 October 2024 | Overdue |
| October – November | 30 November 2024 | Overdue |
| December | 31 December 2024 | Overdue |
👤 Natural Persons (Freelancers & Sole Proprietors)
| Calendar Year Revenue Exceeded AED 1M | Registration Deadline | Status (Mar 2026) |
|---|---|---|
| 2024 calendar year | 31 March 2025 | Overdue |
| 2025 calendar year | 31 March 2026 | ⚠️ Due This Month |
| 2026 calendar year | 31 March 2027 | Future |
⚠️ Already Missed Your Deadline?
If your registration deadline has passed, you are already liable for the AED 10,000 penalty. However, the FTA offers a penalty waiver if you register now and file your first corporate tax return within 7 months of your first tax period end.
Don’t delay further — register immediately to qualify for the waiver.
Register Now — Avoid Further Penalties| Violation | Penalty (AED) |
|---|---|
| Late CT registration | AED 10,000 |
| Late CT filing (months 1–12) | AED 500/month |
| Late CT filing (month 13+) | AED 1,000/month |
| Late payment interest | 14% per year |
| Record-keeping failure | AED 10,000–50,000 |
Documents Required for Corporate Tax Registration in UAE
All documents must be in PDF format, max 15MB per file. We guide you through every document before submission.
Valid Trade License
Current, unexpired license from DED, IFZA, DMCC, JAFZA, DAFZA, RAKEZ, DIFC, or relevant authority.
Certificate of Incorporation
Official proof of legal formation. Required for free zone and certain mainland structures.
MOA / Articles of Association
Showing shareholder structure, ownership percentages, and management roles.
Passport & Emirates ID
Valid copies of all owners with 25%+ ownership and authorized signatories.
Proof of Authorization
Power of Attorney or board resolution authorizing the signatory for registration.
VAT TRN (If Registered)
Links existing VAT registration with the new corporate tax profile in EmaraTax.
How We Register You in 1 Working Day
We handle the full EmaraTax registration process. You don't need to navigate the FTA portal yourself.
Share Your Details
Send us your trade license and basic company info via WhatsApp or email. We tell you exactly what's needed.
Document Review
We verify all documents, check ownership details, and flag anything missing before FTA submission.
EmaraTax Submission
We complete and submit your registration through the official EmaraTax portal — same-day submission guaranteed.
TRN Issued
FTA reviews and issues your Corporate Tax Registration Number. We deliver it to you with a compliance briefing.
Why Choose Fastlane for Corporate Tax Registration?
We make your CT registration fast, compliant, and stress-free. Get your TRN without navigating the FTA portal yourself.
Same-Day Submission
We submit your corporate tax registration on EmaraTax within 1 working day. No delays, no missed deadlines, no AED 10,000 penalty risk.
AED 199 All-Inclusive
UAE's most affordable rate. No hidden fees. Includes document guidance, EmaraTax submission, TRN delivery, and post-registration briefing.
FTA-Registered Agents
Every registration is handled by our in-house FTA-registered tax agents with expertise across all UAE emirates and free zones.
End-to-End Support
From registration to annual filing, Small Business Relief, and deregistration — all under one roof. We brief you on every obligation post-registration.
💬 Need Help with Corporate Tax Registration?
Chat with our UAE corporate tax experts on WhatsApp. Free eligibility check and same-day registration.
Corporate Tax Registration — AED 199
One package. No hidden fees. Complete registration handled for you.
Corporate Tax Registration
Complete EmaraTax Submission & TRN Issuance
- ✓ Submitted in 1 working day
- ✓ Complete document guidance & review
- ✓ EmaraTax portal registration handled
- ✓ Corporate Tax TRN issued
- ✓ Mainland + all free zones covered
- ✓ Post-registration compliance briefing
- ✓ Penalty waiver guidance (if applicable)
What Our Clients Say
“Fastlane registered our company for corporate tax the same day we contacted them. Super efficient, and the AED 199 price is the best I found in Dubai. They even briefed us on filing deadlines.”
“We were late on our registration and worried about the AED 10,000 penalty. Fastlane helped us register immediately and guided us through the penalty waiver process. Excellent service.”
“As a freelancer, I wasn’t sure if I needed to register. Fastlane assessed my situation quickly and handled the entire EmaraTax process. Got my TRN in days. Highly recommend.”
FAQ — Corporate Tax Registration UAE
Corporate tax registration is the mandatory process of registering your business with the FTA through the EmaraTax portal to obtain a Corporate Tax Registration Number (TRN). This TRN is required for filing annual corporate tax returns. All UAE businesses must register regardless of profit level.
All UAE mainland companies, free zone companies (including QFZPs), foreign entities with a UAE Permanent Establishment, and natural persons (freelancers, sole proprietors) with annual business revenue exceeding AED 1 million. Even businesses with zero revenue must register.
For new businesses (after 1 March 2024): within 3 months of license issuance. For existing businesses (before 1 March 2024): deadline was based on license issuance month in 2024. Natural persons: 31 March of the year following when revenue exceeded AED 1M.
AED 10,000 fixed administrative penalty per entity. This is separate from filing and payment penalties. However, the FTA offers a temporary waiver if you file your first CT return within 7 months from the end of your first tax period.
Yes. Register now (even if late) and file your first corporate tax return or annual declaration within 7 months from the end of your first tax period. This transitional relief may not be available indefinitely. Fastlane can guide you through the waiver process.
Valid trade license, Certificate of Incorporation or MOA, Emirates ID and passport of owners with 25%+ ownership and authorized signatories, and proof of authorization. All in PDF format, max 15MB per file.
Typically 20 business days from receiving a complete application. If additional information is requested, you must respond and the FTA takes another 20 business days to review the updated submission.
Yes. All free zone companies must register — including QFZPs benefiting from 0% on qualifying income. IFZA, DMCC, JAFZA, DAFZA, RAKEZ, DIFC, SAIF, DSO, DWC, MEYDAN, SRTIP — all must register via EmaraTax.
AED 199 all-inclusive. This covers complete document guidance, EmaraTax portal submission in 1 working day, TRN issuance, and post-registration compliance briefing including filing deadlines and obligations.
0% on taxable income up to AED 375,000. 9% on taxable income above AED 375,000. QFZPs pay 0% on qualifying income. Small Business Relief (revenue under AED 3M) allows 0% tax until 31 December 2026.
Register for Corporate Tax Today — AED 199
Avoid the AED 10,000 penalty. Our FTA-registered agents handle your complete registration in 1 working day.
Related Corporate Tax & Business Services
Reviewed by
Fastlane Corporate Tax Advisory Team
This page has been reviewed for accuracy by our in-house UAE corporate tax professionals with expertise in FTA compliance, EmaraTax portal registrations, and corporate tax registration across all UAE emirates and free zones. Reflects FTA Decision No. 3 of 2024 and Cabinet Decision No. 10 of 2024. Last updated: March 2026.