This service enables all persons subject to Corporate Tax to submit a registration application to the Federal Tax Authority, in order to obtain a Corporate Tax Registration Number and comply with the applicable tax obligations.

• EmaraTax platform:
24 hours a day, 7 days a week
 

Free of charge

25 Minutes

20 business days from the date the completed application was received

• Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if available).
• Commercial Registration Certificate, or any official document issued by the licensing authority.
• Valid Trade License, including branch licenses (if applicable).
• Emirates ID and passport of any owner holding more than 25% ownership, and of authorized signatories.
• Proof of authorization for the signatory.
Additional documents (if applicable):
• Decree Law (for Federal/Emirate Government Entities)
• Cabinet Decision (for Qualifying Public Benefit Entities)
Accepted file type is PDF. The maximum file size per document is 15 MB.

1. Register and activate an account in EmaraTax
2. Access the EmaraTax account dashboard.
3. Create a New Taxable Person Profile.
4. Click on “View” to access the Taxable Person Account.
5. From the right-hand side, click the three-dot “Action” menu under Corporate Tax.
6. Click on “Register”.
7. Complete the application and submit it for review.

• When should juridical persons register for Corporate Tax?
All juridical persons subject to Corporate Tax are required to register with the Federal Tax Authority and obtain a Corporate Tax Registration Number in accordance with the provisions of the Federal Tax Authority Decision No. (3) of 2024 regarding the specified timeline for the registration of persons subject to Corporate Tax and Business Tax.

• When should natural persons register for Corporate Tax?
Natural persons are required to register for Corporate Tax if they conduct a business or business activity in the United Arab Emirates and their annual revenues exceed the registration threshold specified under the Corporate Tax Law. Registration must be completed within the prescribed timeframe in accordance with the Federal Tax Authority Decision No. (3) of 2024 regarding the specified timeline for the registration of persons subject to Corporate Tax and Business Tax.

• Is there a penalty for late registration for Corporate Tax? What is the amount, if applicable?
Yes, an administrative penalty of AED 10,000 is imposed for late registration for Corporate Tax.

• What is the Corporate Tax Late Registration Penalty Waiver Initiative?
The Corporate Tax Late Registration Penalty Waiver Initiative allows taxable persons to be exempted from the AED 10,000 administrative penalty, provided that they submit their first Tax Return (or Annual Declaration for exempt persons, where applicable) within 7 months from the end of their first tax period.
The initiative applies to persons who registered late, have not yet submitted a registration application, or have been charged the penalty regardless of whether it has been paid. If the penalty has already been paid, the amount will be credited back to the taxpayer’s tax account upon meeting the conditions of the initiative.

In accordance with the provisions of the Corporate Tax Law and the executive decisions issued thereunder, all taxable persons must register and obtain a Corporate Tax Registration Number in the United Arab Emirates.
A natural person is required to register if the total revenue generated from conducting business or business activities exceeds AED 1 million within a calendar year. The following sources of income are excluded from the calculation of revenue earned by the natural person:
1- Salary
2- Private investment income
3- Real estate investment income
The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.

Note: UAE branches of domestic companies are an extension of their “parent” or “head office” and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT.