Corporate Tax registration deadline for a new company
My mainland company got its licence last month. When do I have to register for Corporate Tax?
The situation
A new resident company must register for Corporate Tax even if it has no profit yet. For companies set up on or after 1 March 2024 the FTA timeline is 3 months from incorporation.
The law
- Art 51, Federal Decree-Law 47 of 2022: Taxable persons register in the form and timeline the FTA prescribes
- FTA Decision 3 of 2024 on the Corporate Tax registration timeline: New resident juridical persons register within 3 months of incorporation
What it means for you
Missing the deadline costs AED 10,000. Example: licence issued 10 October 2026 means registration by 9 January 2027. The FTA has run a waiver for late registration where the first return is filed within 7 months of the first tax period end, but it covers only the first tax period and you should not plan around it. Register now, it is free.
What to do
- Create a UAE Pass and EmaraTax account.
- Add the entity profile with licence and memorandum.
- Submit the Corporate Tax registration.
- Save the Corporate Tax TRN and note your first tax period.
The late registration penalty is AED 10,000 per entity.
We can do this for youMainland company setup in Dubai or Abu Dhabi: activity, legal form, trade licence, office and first registrations: AED 4,500