The UAE CT Law requires all Taxable Persons and certain categories of Exempt Persons (e.g. Qualifying Public Benefit entity, Qualifying Investment Fund) to register for Corporate Tax (CT) with the Federal Tax Authority (FTA) in order to obtain a Corporate Tax Registration Number (TRN).

The FTA had earlier issued Decision No. 7 of 2023 stating the timelines for obtaining Corporate Tax registration and applying for exemption for certain categories of Exempt Persons under the UAE CT Law.

The FTA has now issued Decision No. 3 of 2024 specifying the timelines for making an application for CT registration in the case of all Taxable Persons under the UAE CT Law and also amended the Cabinet Decision No. 75 of 2023 (vide Cabinet Decision No. 10 of 2024) in order to specify the administrative penalty in case of failure to comply with the timelines.

FAQ on Corporate Tax Registration in UAE

How to register For UAE Corporate Tax?

Log into your Emara Tax account with your credentials or through the UAE Pass. If you’re new to EmaraTax, create an account by clicking the ‘sign up’ button.

What is the benefit the companies that pay corporate tax ?

Staying compliant with the UAE tax law and following guidelines without any penalties  & Identifying malicious tax practices.

Who should register for Corporate Tax?

Every Taxable person, including Free Zone person, needs to register for Corporate Tax and get a Registration Number.

What is the Timeline for Corporate Tax Registration?

What is the Administrative penalty ?

An penalty of AED 10,000 shall be imposed in case of failure to submit a CT registration application within the timelines specified.

What is your next step?

All Taxable Persons should ascertain their due date to submit the CT registration application in order to avoid non-compliance and penal implications. Resident Juridical Persons having multiple establishments or Licenses will be required to refer to the License with the earliest issuance date to assess the applicable due date.

The Emara Tax (FTA) portal for obtaining CT registration is now available to all persons.

• Taxable Resident Person to refer to the date of License issuance irrespective of the year of issuance.
• Where a Resident Juridical Person has more than one License (e.g. in case of a UAE LLC with a UAE branch or an LLC having separate trading and service License),
• The License with the earliest date of issue shall be considered for determining the timeline.
• Natural Person doing Business or Business Activities shall be required to register for UAE CT only where the total turnover derived from such Business or Business Activities exceeds AED 1 million in a Gregorian calendar year.

Key Point to be followed for Corporate Tax Registration

• Register Before the deadline, and link to UAE pass
• Taxpayers need to make sure that a valid License is uploaded and accepted on the Emara Tax (FTA) portal before proceeding to make the registration application.
• Avoid penalty of AED 10000 for late registration

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