Corporate Tax registration on EmaraTax for companies, free zone entities, non-residents and individuals in business
We confirm whether and when you must register, build the EmaraTax profile, upload licence, ownership and authorised signatory details, file the registration, and answer any FTA query until the Corporate Tax registration number is issued.
AED 2,250One time
For: Every UAE company and free zone entity, foreign companies with a permanent establishment or UAE-sourced nexus, and individuals whose business turnover passes AED 1 million in a calendar year. Also exempt persons that must register, such as some public benefit entities.
What we need from you
Trade licence and any branch licences
Entity identity and licence dates
Memorandum or articles and share register
Ownership details
Passport and Emirates ID of authorised signatory
Signatory verification
Proof of authority, such as power of attorney or board resolution
Signatory authority
Financial year end
First tax period
Contact details and UAE address
FTA communication
For individuals: calendar year business turnover
AED 1 million test
What we discuss
When was the licence issued, and has the deadline already passed?
Penalty exposure and waiver route
What is your financial year end?
Sets the first tax period and return date
Are you part of a group that may form a tax group later?
Registration data affects later grouping
Do you have more than one licence or branch?
All licences belong to one registration for one legal person
Are you an individual with several businesses?
Turnover from all businesses is added for the AED 1 million test
What we file
Create UAE Pass and EmaraTax user; create taxable person profile
Corporate Tax registration application
Respond to FTA queries
What you get
Corporate Tax registration number and certificate
Tax period and first return due date note
The law
- Art 51, Federal Decree-Law 47 of 2022: Registration obligation and retroactive registration by the FTA Source
- FTA Decision 3 of 2024: Registration timelines for juridical and natural persons Source
- Cabinet Decision 49 of 2023: Individuals are taxable when business turnover passes AED 1 million in a Gregorian year Source
- Cabinet Decision 75 of 2023 as amended by Cabinet Decision 10 of 2024: AED 10,000 penalty for late registration Source
Questions people ask
- Old company never registered for Corporate Tax
- Freelancer and Corporate Tax registration
- Dormant company still needs to register
- Choosing the financial year at registration
- One registration for several licences
- Penalty waiver for late registration
- Non-resident company with a UAE permanent establishment
- Salaried expat with rental income
- FTA query on a Corporate Tax registration
- Exempt entity still asked to register
Contact us to book
Online payment in AED is not open yet. Send us a message and an adviser for United Arab Emirates confirms the scope and the fee before any work starts.