Corporate Tax Registration Services in the UAE

UAE Corporate Tax applies to financial years starting on or after 1 June 2023, and almost every business in the country is now within its scope. Tax is charged at 9% on taxable income above AED 375,000, with 0% on the first AED 375,000. Registration with the Federal Tax Authority (FTA) is a separate, mandatory step from filing, and it must be completed by a set deadline, whether or not your business ends up paying any tax. As an FTA-approved tax agent based in Ajman, Safeway handles the full registration for companies and individuals across all seven emirates, so you meet your obligations without guesswork and without risking the AED 10,000 late-registration penalty.

Who must register for Corporate Tax

Corporate Tax registration is required for a wide range of "taxable persons". In practice, that means you almost certainly need to register if you fall into one of these groups:

• UAE mainland companies and LLCs of every size
• Free zone companies, including those that expect to qualify for the 0% rate as a Qualifying Free Zone Person
• Branches of foreign companies that are managed and controlled in the UAE
• Natural persons (individuals and sole establishments) carrying on a business with total turnover above AED 1 million in a Gregorian calendar year
• Certain partnerships, foundations and other entities that earn income in the UAE

Some entities, such as government bodies and qualifying public benefit entities, are exempt, but exemption itself often has to be applied for. If you are unsure which category you fall into, a short review with us settles it quickly.

Corporate Tax registration deadlines

The registration deadline depends on when your licence was issued or when your business was incorporated, and the FTA sets it by decision rather than by a single national date. Resident companies incorporated on or after 1 March 2024 generally have to register within three months of incorporation. Businesses that existed before that date were given staggered deadlines based on their licence issuance month, most of which have now passed. Natural persons who crossed the AED 1 million turnover threshold must register by 31 March of the following year. Because the rules differ case by case, the safest step is to confirm your exact deadline rather than assume, since a missed deadline is an automatic AED 10,000 penalty.

Documents you need to register

Registration on the EmaraTax portal is smoother when your paperwork is ready in advance. For most businesses we will need:

• Valid trade licence (and any branch licences)
• Emirates ID and passport copies of the owners, partners or authorised signatory
• Memorandum of Association or equivalent constitutional document
• Contact details, registered address and the authorised signatory's information
• Details of the business activity and financial year end

How Corporate Tax registration works on EmaraTax

We complete registration for you through the FTA's EmaraTax portal, and the process generally follows these steps:

1. Create or access the EmaraTax account linked to your business
2. Add the business as a taxable person and select Corporate Tax registration
3. Enter the entity details, licence information and ownership structure
4. Upload the supporting documents and nominate the authorised signatory
5. Review, submit, and respond to any FTA queries until approval
6. Receive your Corporate Tax Registration Number (TRN for Corporate Tax)

Corporate Tax rates and reliefs to know about

• 0% on taxable income up to AED 375,000, and 9% on the amount above it
• Qualifying Free Zone Persons pay 0% on qualifying income and 9% on other income, provided they meet all the conditions
• Small Business Relief is available to resident businesses with revenue of AED 3 million or less in the relevant and previous tax periods, for tax periods ending on or before 31 December 2029 — treating them as having no taxable income for that period
• A separate rate applies to large multinationals that fall under the OECD global minimum tax (Pillar Two) rules

Penalties for late or incorrect registration

Failing to register by your deadline results in an administrative penalty of AED 10,000. Separate penalties apply for filing the Corporate Tax return late and for paying tax late, and they can accumulate month by month. Registering on time, keeping proper records and filing accurately is far cheaper than dealing with penalties and reconsideration requests afterwards.

Why businesses choose Safeway

We are a genuinely FTA-approved tax agency, not a general business-setup desk, and Corporate Tax is core to what we do every day.

• Registration handled end to end, so you deal with the FTA through a listed tax agent
• Clear advice on Small Business Relief, free zone status and exempt income before you commit to a position
• Your accounting set up so the first return is straightforward, not a scramble
• Support with amendments, penalty reconsideration and voluntary disclosures if issues arise
• One point of contact who manages a portfolio of 30+ client entities across the UAE

The Corporate Tax return is due within nine months of the end of your tax period, and the tax is payable by the same date. Starting early matters, because the return relies on financial statements prepared for the full period. Contact us for a Corporate Tax review of your business.

Frequently asked questions

Who has to register for Corporate Tax in the UAE?

Every taxable person must register — mainland companies, free zone companies (even those expecting 0%), and natural persons running a business with turnover above AED 1 million in a calendar year. Registration is mandatory before your FTA deadline, whether or not any tax is finally payable.

What is the deadline to register?

It depends on your licence issuance or incorporation date. Companies incorporated on or after 1 March 2024 generally register within three months of incorporation. A missed deadline is an automatic AED 10,000 penalty, so confirm your exact date early.

What is the Corporate Tax rate?

0% on taxable income up to AED 375,000 and 9% above it. A Qualifying Free Zone Person can pay 0% on qualifying income where all conditions are met.

Do free zone companies need to register?

Yes. Free zone companies must register even if they expect the 0% Qualifying Free Zone Person rate, which is a relief claimed through the return rather than a reason to skip registration.

When is the Corporate Tax return due?

Within nine months of the end of your tax period. For a year ending 31 December, the return and any payment are due by 30 September of the following year.

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