UAE Corporate Tax Registration: Deadlines, Process and Penalties
Registration for UAE corporate tax is mandatory for every taxable person, including businesses below the AED 375,000 threshold, those taxed at 0 percent, and Qualifying Free Zone Persons. The AED 375,000 threshold determines the tax rate, not the obligation to register.
Published: July 2026 | Last updated: July 2026 | Author: Bitrixme Compliance Team
The Most Common Misconception
The most frequently misunderstood aspect of UAE corporate tax is the AED 375,000 threshold. Many business owners believe that if their taxable income is below AED 375,000, they do not need to register. This is incorrect. The AED 375,000 threshold determines the rate at which tax is charged (0 percent below the threshold, 9 percent above it), but every taxable person must register for corporate tax regardless of income level.
A business that earns AED 200,000 in taxable profit is taxed at 0 percent, but it is still obliged to register, file a return and comply with all corporate tax obligations. The same applies to a business that makes a loss in its first year of trading. Registration is a legal requirement triggered by being a taxable person, not by having taxable income above a certain level.
The AED 375,000 threshold is also not a turnover figure. It applies to taxable profit (income less allowable deductions), not revenue. A business with AED 5 million in revenue and AED 4.8 million in allowable deductions has taxable profit of AED 200,000 and pays tax at 0 percent. However, it must still register, file a return and maintain all required records.
Who Must Register
The UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) defines the following categories of taxable persons who must register for corporate tax.
- All resident companies incorporated in the UAE, whether mainland or free zone
- Non-resident legal entities that have a permanent establishment (PE) in the UAE
- Non-resident legal entities with a nexus in the UAE as defined by Cabinet Decision
- Natural persons conducting a business or professional activity in the UAE with total annual turnover above AED 1 million
There is no minimum turnover or profit threshold that exempts a legal entity from registration. Every company incorporated under UAE law is a resident juridical person and must register for corporate tax regardless of whether it is trading, dormant or pre-revenue.
| Entity type | Registration required? | Notes |
|---|---|---|
| Mainland LLC | Yes | Resident juridical person |
| Free Zone Establishment (FZE) | Yes | Must register even if qualifying for 0 percent |
| Free Zone Company (FZCO) | Yes | Must register even if qualifying for 0 percent |
| Branch of foreign company | Yes | Non-resident with PE in UAE |
| Civil company | Yes | Resident juridical person |
| Natural person (business turnover > AED 1m) | Yes | Register when turnover exceeds threshold |
| Dormant company | Yes | Must register; file nil return if no income |
Registration Deadlines by Category
The FTA has established registration deadlines based on the category of the taxable person. Missing the deadline results in automatic penalties. The deadlines are as follows.
Free Zone Treatment
Registration Process Step by Step
- Confirm your registration deadline on the FTA portal at tax.gov.ae
- Create or log into your EmaraTax account using your existing VAT or excise tax credentials, or create a new account if you are not previously registered with the FTA
- Select the Corporate Tax registration service from the dashboard
- Provide company details including legal name, Commercial Registration (CR) number, trade licence number, licence issuance date, and proof of tax residence
- Provide financial year end date (typically 31 December unless you have a different financial year)
- Submit the application and await FTA review
- Receive your Corporate Tax Registration Number (TRN) via the portal
Penalties for Late or Non-Registration
Filing and Payment Deadlines
FAQ
Do free zone companies pay UAE corporate tax?
What is the deadline for registering for UAE corporate tax?
Do I need to register if my income is below AED 375,000?
What is the penalty for not registering for UAE corporate tax?
How do I register for UAE corporate tax?
Do natural persons need to register for corporate tax?
Related Reading
Check your registration deadline: use our free deadline checker tool, then contact Bitrixme for registration support or message us on WhatsApp.
