Corporate tax registration in the UAE is mandatory for every business — regardless of whether you are profitable or expect to owe any tax. Registration is done through the EmaraTax portal, but knowing what documents you need and what information to prepare in advance makes the process significantly smoother.
Who Must Register and When
Every juridical person incorporated in the UAE must register for corporate tax. The FTA has been issuing mandatory deadlines by business type and incorporation date. As of 2026, all UAE entities should already be registered. Newly incorporated entities must register within 90 days of incorporation. Individuals conducting business must register if their business turnover exceeds AED 1 million. Non-resident entities with UAE permanent establishments must register.
The EmaraTax Portal
Corporate tax registration is done through EmaraTax, the FTA's online tax management portal. If your business is already registered for VAT, you have an EmaraTax account and can add corporate tax registration from your dashboard. If not, you need to create an account first using your Emirates ID (for UAE residents) or passport (for non-residents).
Documents Required for Registration
Trade license or equivalent business registration certificate. Certificate of incorporation or commercial registration. Memorandum of Association (for companies). Passport and Emirates ID of all authorised signatories. Financial year start date — this determines your first tax period. IBAN of the company's UAE bank account (if available). Legal form of the entity. If a tax agent is registering on your behalf, a Power of Attorney is required.
Your Tax Period
Your first tax period begins on the effective date of the CT law for your entity — or your formation date if incorporated after the law came into effect. Most entities with a financial year ending 31 December had their first CT period from 1 January 2024 to 31 December 2024. Your tax return is due within nine months of the tax period end date. PRF confirms your specific tax period and filing deadline as part of registration.
After Registration: What Comes Next
Once registered, your TRN (Tax Registration Number) is your corporate tax identifier — the same number used for VAT if you're VAT-registered. You'll receive a TIN (Tax Identification Number, first 10 digits of the TRN) which is your Peppol Participant ID for e-invoicing purposes. You must file a corporate tax return for each tax period — even if no tax is due — within nine months of period end.
Penalties for Late Registration
Failure to register on time carries an administrative penalty of AED 10,000. Late registration does not eliminate the obligation to file returns for past periods, and failure to file returns on time carries separate penalties of AED 500—20,000 depending on the number of periods missed. PRF handles registration for clients who have missed the deadline, including any required catch-up filings.