Corporate Tax Registration
Corporate Tax Registration Services
We offer expert Corporate Tax Registration services to ensure businesses comply with the UAE's Federal Decree-Law No. 47 of 2022, titled "Taxation of Corporations and Businesses" (‘Corporate Tax Decree Law’), issued by the Ministry of Finance.
Corporate Tax Registration
According to Article 51 of the Corporate Tax Decree Law, all Taxable Persons must register for Corporate Tax with the Federal Tax Authority (‘FTA’) within the prescribed timelines and in the required format. They must also obtain a Tax Registration Number, unless exempted by the Minister.
Currently, registration is conducted through the FTA’s digital services platform, Emara Tax. At this stage, registration is available only by invitation, with a select group of businesses invited to apply for corporate tax registration. It is expected that in the future, the registration process will be made available to all businesses.
Additionally, the FTA has issued key decisions regarding corporate tax registration:
- Ministerial Decision No. 43 of 2023 on exceptions from Corporate Tax registration.
- FTA Decision No. 7 of 2023, which clarifies the registration timeline for certain categories of Exempt Persons under the Corporate Tax Decree Law. (Click here to read more)
At PTG, we simplify the Corporate Tax Registration process for our clients. Our team of experienced professionals assists businesses in gathering and submitting the required documents, completing the online registration, and ensuring full compliance with the Corporate Tax Decree Law, all with minimal effort on your part.
Who Must Register for UAE Corporate Tax?
Under Federal Decree-Law No. 47 of 2022, almost every business in the UAE must register for Corporate Tax and obtain a Corporate Tax Registration Number (TRN) from the Federal Tax Authority (FTA), even if it expects to pay no tax. This includes:
- Mainland companies, LLCs, branches and other juridical persons incorporated in the UAE
- Free zone companies and branches, including those that intend to qualify for the 0% Qualifying Free Zone Person rate
- Foreign companies that are effectively managed in the UAE or have a permanent establishment or nexus here
- Individuals (sole establishments and freelancers) whose business turnover exceeds AED 1 million in a calendar year
Registration is done online on the FTA EmaraTax portal. Deadlines for existing companies were set by FTA Decision No. 3 of 2024 based on the month the trade licence was issued; newly incorporated entities generally have three months from incorporation. Missing the deadline attracts an administrative penalty of AED 10,000.
How PTG Handles Your Registration
- Eligibility review – we confirm whether you must register, which entity type applies and whether a Tax Group or free zone status is relevant.
- Document checklist – trade licence, Memorandum/Articles of Association, passport and Emirates ID of the authorised signatory, proof of authority and contact details.
- EmaraTax submission – we prepare and submit the application as your FTA-registered tax agent and respond to any FTA queries.
- TRN and compliance calendar – once approved, we share your TRN, first tax period, return due date and the records you need to keep.
Already registered? We also handle amendments, deregistration, Tax Group formation and late-registration penalty reviews.
Frequently Asked Questions
Do I need to register if my company makes a loss or earns below AED 375,000?
Yes. Registration is mandatory for juridical persons regardless of profit or turnover. The AED 375,000 threshold only affects the tax rate, not the obligation to register and file.
Do free zone companies need to register?
Yes. All free zone persons must register and file an annual return, including those claiming the 0% rate on qualifying income.
How long does registration take?
Once documents are complete, the FTA typically processes applications within about 20 business days, often faster.
Need your Corporate Tax TRN?
Speak to an FTA-registered tax agent. Free 15-minute initial consultation.
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