With the introduction of corporate tax in June 2023, Corporate Tax Registration UAE is mandatory for all businesses, including Mainland and Free Zone entities. At Buraqs CNP Consultants, located in Dubai, we specialize in guiding businesses from the UK, USA, Germany, France, and beyond to comply with the UAE’s Federal Tax Authority (FTA) regulations. This 2025 guide covers everything you need to know about registering for corporate tax, ensuring compliance, and avoiding penalties.

What is Corporate Tax in the UAE?

Corporate tax (CT) is a direct tax levied on the net profits of businesses in the UAE, introduced under Federal Decree-Law No. 47 of 2022 and amended by Federal Decree-Law No. 60 of 2023. It applies to all emirates, with a standard rate of 0% on taxable income up to AED 375,000 and 9% on income exceeding this threshold. The tax, effective from June 1, 2023, aligns the UAE with global tax transparency standards while maintaining a competitive business environment.

All businesses, including those in Free Zones, must register with the FTA to obtain a Corporate Tax Registration Number (TRN), even if eligible for a 0% rate or exemptions. Buraqs CNP Consultants in Dubai ensures your business meets these requirements seamlessly.

Who Needs to Register for Corporate Tax in the UAE?

Corporate tax registration is mandatory for most businesses operating in the UAE, regardless of their taxable income. The following entities must register with the FTA:

• Mainland Companies: All companies with a UAE commercial license, including LLCs, sole proprietorships, and partnerships.
• Free Zone Entities: Businesses in Free Zones, even those qualifying for a 0% tax rate as Qualifying Free Zone Persons (QFZPs), must register. Free Zone businesses generating Mainland income are subject to the 9% rate.
• Foreign Entities: Foreign companies with a permanent establishment or taxable nexus in the UAE, such as branches or ongoing trade activities.
• Natural Persons: Freelancers or individuals conducting business under a commercial license with annual revenues exceeding AED 1 million.
• Exempt Entities: Government agencies or qualifying public benefit organizations must register to evidence their exemption status.

Exemptions apply to businesses engaged in natural resource extraction (subject to emirate-level taxation) and certain investment income (e.g., dividends from qualifying shareholdings). However, these entities may still need to register for compliance. Contact Buraqs CNP Consultants for tailored advice.

Requirements for Corporate Tax Registration

To register for corporate tax, businesses must provide the following documents and information via the EmaraTax portal:

• Valid Trade License: Current and applicable to the business entity.
• Emirates ID or Passport: Valid identification of the authorized signatory or business owner.
• Company Information: Legal structure (e.g., LLC, sole proprietorship), trade name (in English and Arabic), and registration number.
• Business Activities: Details of activities conducted under the trade license, as these determine tax obligations.
• Ownership Details: Information on owners or shareholders holding 25% or more of the company.
• Financial Statements: Recent financial reports to verify income thresholds, if applicable.
• Proof of Authorization: For legal persons, documentation proving the signatory’s authority.

Buraqs CNP Consultants in Dubai compiles these documents to ensure accuracy and avoid delays or rejections during registration.

How to Register for Corporate Tax in the UAE

The registration process is conducted through the FTA’s EmaraTax portal, a user-friendly platform for tax-related services. Here’s a step-by-step guide with Buraqs CNP Consultants’ support:

1. Create or Access EmaraTax Account: Log in using existing FTA credentials or UAE Pass. New users can sign up with an email and phone number, verifying via UAE Pass for seamless access.
2. Add Taxable Person: If no taxable persons are linked to your profile, add your business as a taxable entity.
3. Select Corporate Tax Registration: From the EmaraTax dashboard, choose “Register” in the Corporate Tax section.
4. Review Guidelines: Read and accept the registration guidelines provided by the FTA.
5. Enter Entity Details: Select the entity type (Natural Person or Legal Person, e.g., UAE Private Company) and input trade license number, legal structure, and registration details.
6. Provide Identification Details: Enter trade name, license number, and legal name (in English and Arabic).
7. Add Business Activities: Specify activities conducted under the trade license to determine tax obligations.
8. Include Ownership Details: Add details of owners holding 25% or more of the business, including Emirates ID or passport copies.
9. Submit Application: Review and submit the application. Save as a draft if additional information is needed.
10. Receive TRN: Upon approval (within approximately 20 business days), receive your Corporate Tax Registration Number (TRN) via email.

Our Dubai tax consultancy at Buraqs CNP Consultants handles the entire process, ensuring compliance and minimizing errors.

Costs of Corporate Tax Registration

Corporate tax registration itself is free of charge on the EmaraTax portal, but businesses may incur related costs:

• Professional Fees: Consultancy services for document preparation and submission (contact Buraqs CNP Consultants for a quote).
• Administrative Costs: Fees for obtaining updated trade licenses or Emirates ID copies, if needed (AED 200-2,000).
• Penalties for Non-Compliance: A AED 10,000 fine for late registration, though a penalty waiver was announced for certain cases in May 2025.
• Accounting Software: Optional costs for tools like TallyPrime or Wafeq to streamline tax calculations and filings (AED 500-2,000 annually).

Total costs typically range from AED 1,000 to AED 5,000, depending on consultancy services and compliance needs. Buraqs CNP Consultants provides cost-effective solutions tailored to your business.

Corporate Tax Compliance and Filing

After registration, businesses must adhere to ongoing compliance requirements under the UAE’s self-assessment principle:

• File Tax Returns: Submit a single consolidated tax return within nine months of the tax period’s end. For example, a tax period ending December 31, 2024, requires filing by September 30, 2025.
• Maintain Records: Keep accurate financial records, including income, expenses, and deductions, for seven years after the tax period.
• Pay Taxes: Settle any corporate tax liabilities (9% on income above AED 375,000) within nine months of the tax period’s end.
• Small Business Relief: Businesses with revenues under AED 3 million may apply for relief, exempting them from tax payments but not registration.
• Deregistration: Businesses ceasing operations must deregister with the FTA after filing all returns and settling liabilities.

Failure to comply can result in penalties, including AED 10,000 for late registration or missed filings. Buraqs CNP Consultants ensures your business stays compliant with FTA regulations.

Frequently Asked Questions (FAQs) About Corporate Tax Registration UAE

1. Is corporate tax registration mandatory for all UAE businesses?

Yes, all Mainland and Free Zone businesses, including those with a 0% tax rate, must register with the FTA to obtain a TRN.

2. What is the deadline for corporate tax registration?

The deadline is based on the earliest trade license issuance date. For example, a license issued in January 2023 required registration by March 2024. A penalty waiver for late registration was announced in May 2025.

3. Can Free Zone businesses benefit from a 0% tax rate?

Yes, Qualifying Free Zone Persons (QFZPs) meeting specific criteria (e.g., no Mainland income) qualify for a 0% rate but must still register.

4. What happens if I fail to register for corporate tax?

Late registration incurs a AED 10,000 fine, though waivers may apply under initiatives like the May 2025 policy change. Non-compliance can also lead to audits and additional penalties.

5. How can Buraqs CNP Consultants help with corporate tax?

Our Dubai-based team provides end-to-end support, from document preparation and EmaraTax registration to filing returns and ensuring compliance, minimizing risks and costs.

Contact Buraqs CNP Consultants for Corporate Tax Registration UAE

Ready to navigate Corporate Tax Registration UAE? Buraqs CNP Consultants, based in Dubai, offers expert Dubai tax consultancy to ensure compliance and peace of mind. Book a free consultation today!

Disclaimer: Please note that this blog offers general guidance and is not professional advice. Buraqs C&P works to provide accurate information, but we cannot guarantee it fits your specific needs. If you act on this information without consulting our experts, you do so at your own risk. We are not responsible for any losses or issues that arise from using this content without our direct help. For tailored support, reach out to Buraqs C&P to ensure your top tax consultants in Dubai selection or tax process is handled correctly.