Dormant company still needs to register

My company did not trade at all. Do I still need to register for Corporate Tax?

The situation

Yes. A resident company is a taxable person from incorporation, whether or not it trades. Registration is separate from having profit.

The law

  • Art 51, Federal Decree-Law 47 of 2022: Taxable persons must register in the form and timeline the FTA sets
  • Art 53, Federal Decree-Law 47 of 2022: Return due within 9 months of the end of the tax period

What it means for you

A dormant company still files a return, usually showing nil income. If it will never trade, consider cancelling the licence and deregistering, which stops future filings. Example: an LLC set up in 2025 that never traded must register and file its 2025 return by 30 September 2026 if it has a calendar year.

What to do

  1. Register on EmaraTax.
  2. Prepare simple nil accounts.
  3. File the return by the due date.
  4. Decide whether to keep or close the company.

We can do this for youCorporate Tax registration on EmaraTax for companies, free zone entities, non-residents and individuals in business: AED 2,250

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