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
- Register on EmaraTax.
- Prepare simple nil accounts.
- File the return by the due date.
- 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