Corporate Tax Registration in UAE | Step-by-Step Guide 2025

Corporate tax registration in the UAE has become one of the most important steps for every business after the introduction of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Whether you operate a mainland company, free zone entity, or SME, registering for corporate tax is mandatory if your taxable income exceeds AED 375,000.

With the UAE transitioning into a globally recognized and transparent tax environment, compliance is no longer optional—it’s a necessity. Failing to register on time can result in hefty penalties, legal complications, and reputational damage to your business.

In this guide, we’ll walk you through what corporate tax registration is, why it matters, the required documents, deadlines, penalties, and the full step-by-step process. We’ll also answer the most common questions businesses ask about UAE corporate tax.

👉 If you need expert assistance, The Accountant LLC can help your company complete its corporate tax registration and stay compliant.

What is Corporate Tax Registration?

Corporate tax registration is the official process through which businesses in the UAE enroll with the Federal Tax Authority (FTA) to pay corporate tax on their profits. Once registered, companies receive a Tax Registration Number (TRN) which serves as their unique identification for tax purposes.

Corporate tax applies to:

Mainland businesses
Free zone companies (with conditions)
Foreign entities earning income in the UAE
SMEs exceeding AED 375,000 in annual profits

Some exemptions exist, such as government entities, qualifying free zone businesses, and small businesses under relief schemes.

Why Corporate Tax Registration is Mandatory

Corporate tax registration isn’t just a legal requirement—it’s a critical compliance step to ensure your business operates without risks.

Legal Compliance: As per UAE law, all eligible businesses must register with the FTA.
Avoiding Penalties: Failure to register can lead to fines starting from AED 10,000.
Credibility: A registered business gains trust from investors, banks, and clients.
Financial Transparency: Helps with better accounting, VAT filing, and audits.

👉 Learn more about our Accounting & Bookkeeping Services.

Step-by-Step Corporate Tax Registration Process

Registering for corporate tax in the UAE is straightforward if you follow the right steps. Here’s a complete process breakdown:

Step 1: Create an FTA Account

Visit the official FTA portal.
Register using your business email and create login credentials.

Step 2: Prepare Required Documents

Trade license copy
Memorandum of Association (MOA) or Articles of Association (AOA)
Passport & Emirates ID copies of shareholders/directors
Proof of registered office address
Latest audited financial statements

📌 See full checklist below.

Step 3: Submit Application Online

Fill in company details: trade license, entity type, shareholder information.
Upload scanned documents.
Review and submit the application.

Step 4: Receive Tax Registration Number (TRN)

After successful review, the FTA issues a TRN.
This TRN must be quoted in all tax correspondences.

💡 Pro Tip: Keep your accounting records organized—this will make future tax return filing much easier.

📌 Related: Company Formation in UAE

Required Documents for Corporate Tax Registration

Here’s a detailed checklist of documents needed:

Trade license (valid copy)
MOA / AOA
Passport & Emirates ID copies of shareholders and directors
Proof of registered office (Ejari or tenancy contract)
Audited financial statements
Business activity proof (contracts, invoices, etc.)
Tax residency certificate (if applicable)

Deadlines & Penalties

The FTA has announced deadlines depending on the date of business incorporation. Businesses must register within the specified time frame.

Penalties for non-compliance include:

AED 10,000 fine for late registration
Additional penalties for incorrect or incomplete information
Possible suspension of business operations

👉 To avoid fines, our experts at Tax Accountant can handle the entire process on your behalf.

Benefits of Timely Corporate Tax Registration

✅ Avoid legal penalties
✅ Gain business credibility with banks & partners
✅ Smooth financial management & auditing
✅ Peace of mind knowing your business is fully compliant

FAQs: Corporate Tax Registration in UAE

Q1: Who needs to register for corporate tax in the UAE?
All businesses earning more than AED 375,000 in annual profits must register.

Q2: What is the corporate tax rate?
9% on profits above AED 375,000. Below that threshold, 0% tax applies.

Q3: Do free zone companies need to register?
Yes. Even though qualifying free zones enjoy a 0% tax rate, they must still register with the FTA.

Q4: How long does the registration take?
Typically 2–4 weeks, depending on document accuracy.

Q5: What happens if I don’t register?
Non-compliance results in fines (AED 10,000+) and potential legal issues.

Conclusion

Corporate tax registration in the UAE is no longer optional—it’s a mandatory compliance step that every business must complete to avoid penalties and build long-term credibility. By registering on time, you ensure smooth business operations, financial stability, and future growth opportunities.

👉 Don’t risk hefty fines. Let Tax Accountant handle your corporate tax registration, accounting, and compliance so you can focus on growing your business.

📞 Call us today for a free consultation and hassle-free registration.