How to Register for Corporate Tax in the UAE (2025) 

Starting from June 1, 2023, the United Arab Emirates began applying a Corporate Tax on businesses. 

This tax is a way for companies to pay a part of their profits to the government. The goal is to help the country grow its economy and follow global financial rules. 

The corporate tax rate in the United Arab Emirates is 9%. This means businesses pay this tax on their profits. From 2003 to 2025, the average corporate tax rate was about 1.17%. The highest rate was 9% in 2023, and the lowest was 0% in 2004. (source: Ministry of Finance, UAE)

I have written this blog to tell you about what corporate tax means, who must register for it, how to register for corporate tax in UAE, and what to do after registration. 

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What is Corporate Tax?

Corporate Tax is a type of tax that businesses pay to the government on the profits they make.. When your business sells products, provides services, or trades in the UAE and makes money, you may need to pay Corporate Tax on those earnings.

Think of Corporate Tax as a small portion of your business’s earnings that you give to the government. This money helps the country grow and provides better services for everyone.

Basics of Corporate Tax in the UAE

The UAE has made the Corporate Tax easy and clear.

•  If your business earns up to AED 375,000 in one year, you pay no tax at all.
• If your profit is more than AED 375,000, you pay 9% tax only on the amount above AED 375,000.

Some businesses follow special rules or might not pay tax at all because they are exempt. This system helps small businesses by not taxing them while making sure bigger businesses pay their fair share.

Corporate Tax Rates in the UAE

Here is a table to explain the tax rates:

Source : Ministry of Finance

The last rate applies only to very large multinational companies and is part of international rules called OECD Pillar Two.

Corporate Tax registration fees in the UAE

Notes:

• Mainland companies generally pay higher fees based on size and business type.
• Free zone companies enjoy lower rates, and some may have special packages including registration.
• Additional fees may apply for legal consulting or documentation processing, depending on the service providers.

Who Should Register for Corporate Tax in UAE & Who is Exempt?

What Should Register?

• Your business must pay tax on the money it earns from selling goods or services inside the UAE.
• If your business is a branch or permanent setup of a foreign company in the UAE, the income you earn inside the UAE will also be taxed.
• Taxable income refers to your business’s net profit after allowed adjustments based on accounting standards.

What Is Exempt?

• Businesses fully owned by the government do not pay corporate tax.
• Certain activities like oil and gas extraction are taxed differently at the emirate level and are exempt from federal Corporate Tax.
• Some free zone businesses that follow special conditions can be exempt.
• Charities and approved non-profit organizations do not pay tax.
• Small businesses with very low income may be exempt from tax but might still need to register.

Special Corporate Tax Rules for Different Businesses

Here are some of the special tax rules applied on different businesses

Free Zone Businesses and Corporate Tax

Free zones in the UAE offer big advantages for businesses, including a 0% corporate tax rate to attract investors. 

However, there are important conditions.

•  All free zone companies must register for Corporate Tax with the Federal Tax Authority (FTA). To continue enjoying the tax benefits, they must fully comply with free zone laws and regulations.
• If a free zone business does business with companies in the UAE mainland, the income from that business is taxed at the normal 9% rate.
• Businesses must keep detailed and accurate records to prove what type of business they are and their tax situation.

Requirements for Foreign-Owned Businesses

Foreign businesses having offices or branches in the UAE need to register for Corporate Tax if:

• They have a fixed business setup or do regular business in the UAE.
  
• They earn income in the UAE that is taxable.
  
• They must follow the same tax rules as UAE-based companies.

This way, every business in the UAE pays its fair share of tax.

OECD BEPS (Base Erosion and Profit Shifting) Impact

The UAE follows global tax rules set by the OECD (called BEPS). These rules make sure companies can not avoid paying taxes by sending their profits to countries where taxes are very low or don’t exist.

These rules make sure companies pay tax where they actually do business.

From 2025, the UAE has introduced a new tax rule called the Domestic Minimum Top-up Tax (DMTT). 

Under this rule, large multinational companies must pay a minimum of 15% tax on the profits they earn worldwide.

If the companies pay less than 15% elsewhere, they must pay the difference in the UAE. This helps keep taxes fair and stops profit shifting.

Corporate Tax Registration Guide (Using Emara Tax)

EmaraTax is the online portal by the Federal Tax Authority (FTA) in the UAE. All tax registrations, filings, and payments happen through this system.

Prerequisites Before Registration

• Collect all your documents, like trade license, passport copies, and business details.
• Make sure you know your business structure and ownership details.
• Have an authorized person ready to manage tax matters.

Documents Needed for Registration

• Trade license copy
  
• Company’s Memorandum of Association (MoA) or Articles of Association
  
• Passport and Emirates ID copies of owners/partners
  
• Business contact details
  
• Financial statements (if available)

How to Register Corporate Tax in UAE Online? Step-by-Step Process

Here is a step-by-step process you can follow to register for corporate tax in UAE:

Step 1: Create an EmaraTax Account

Visit the official EmaraTax website and create an account using your email or UAE Pass.

Step 2: Create or Select Your Taxable Person Profile

If you are already registered for VAT or Excise Tax, you can use the existing profile. Otherwise, create a new profile for your company or business.

Step 3: Fill Out the Registration Form

Provide information such as:

• Business type (company, individual, branch).
• Trade license number and business activities.
• Details of owners/shareholders with 25% or more ownership.
• Contact details and authorized signatory.

Step 4: Upload Required Documents

Upload clear scanned copies of all the required documents, such as your trade license, passports, Emirates IDs, contracts, and any other paperwork needed for your corporate tax registration.

Step 5: Review and Submit

Carefully check all the details entered. Click submit to send your application to the FTA.

Step 6: Wait for FTA Approval

The Federal Tax Authority (FTA) reviews your corporate tax registration application, and approval usually takes up to 20 business days. You will receive your Tax Registration Number (TRN) after approval.

Compliance After Corporate Tax Registration in the UAE

After you register for corporate tax

• Keep your business financial records safe and organized.
•  File your corporate tax returns every year before the deadline. 
• Calculate the tax you owe and pay it on time. 
• Also, stay updated on any new tax rules from the government.

Filing Corporate Tax Returns

Every company registered in the UAE has to file a corporate tax return once a year. The return must be submitted within nine months after the end of your financial year.

For example, if your financial year ends on December 31, 2024, then your return should be filed by September 30, 2025. Filing on time is very important because late submissions can lead to penalties.

 Even if you owe no tax, you still have to file your return to show your income and expenses.

How to File Corporate Tax Returns

File your returns online using the EmaraTax platform, the official system for tax services in the UAE. 

• Before filing, make sure your financial records are accurate and complete. 
• Upload all the required documents and carefully fill out the forms to complete your corporate tax registration.. 
• If you file late or make mistakes in your tax return, you may face fines and penalties. That’s why it’s important to review everything carefully before submitting.

Maintaining Free Zone Incentives

If your business is in a free zone:

• Keep following all the free zone rules.
• Keep good records to show your income qualifies for the 0% tax benefit.
• Avoid doing business in the UAE mainland without registering and paying taxes properly.

Small Business Relief and Voluntary Registration in Corporate Tax

Small Business Relief

If your business earns less than AED 3 million in profits per year, you may qualify for tax relief. This means you don’t have to pay corporate tax during that time. 

However, you still must register with the Federal Tax Authority to qualify for this relief.

Voluntary Registration

If your business earns less than the required amount, you can still choose to register for corporate tax if you want to.

This helps you keep your tax processes simpler and prepares your business for possible growth in the future.

Deregistering from Corporate Tax

Sometimes businesses close, merge with others, or stop doing taxable activities. In these cases, you might want to deregister from corporate tax.

Who Can Deregister?

• Companies that stop trading or close down.
• Foreign branches that shut their operations in the UAE.
• Sole proprietors who stop their business activities.

How to Deregister?

You can deregister by filing a request through the EmaraTax online platform. Make sure to provide proof that your business no longer operates or carries out taxable activities.

FAQs: How to Register Corporate Tax in UAE

Do all businesses need to register?

No, small businesses below AED 1 million profit may not need to, but registration is often recommended.

How long does approval take?

It usually takes 10 to 20 business days for the approval of corporate tax registration.

Can you register for multiple corporate taxes with one account?

Yes, EmaraTax manages VAT, Excise, and Corporate Taxes under one platform.

What if I miss the Corporate Tax registration deadline UAE?

You may face fines and penalties, so it is best to register as soon as possible.

Do Sole Proprietorships Have to Register for Corporate Tax in the UAE?

If you run a sole proprietorship in the UAE and your business makes more than AED 1 million in a year, you must register for corporate tax with the Federal Tax Authority.

Do Non-Resident Individuals Have to Register for Corporate Tax?

Non-resident individuals must register if they earn income through a permanent business presence in the UAE. If they have no business presence, they usually do not need to register.

Do UAE and Foreign Branches Need Separate Corporate Tax Registrations?

UAE branches register under the parent company’s profile and don’t register separately. Foreign branches must check if they have a taxable presence in the UAE to see if registration is needed.

How Does Small Business Relief Work for Profits Up to AED 3 Million?

Businesses with profits under AED 3 million qualify for tax relief, but still need to register and report to get this benefit.

Can Individuals Voluntarily Register for Corporate Tax Below the Income Threshold?

Yes, individuals and businesses that earn less than AED 1 million can still register voluntarily to make compliance easier or prepare for future growth.

Wrapping Up

The start of Corporate Tax in the UAE is a major shift that affects all types of businesses in the country. Understanding who must register, how to register, and how to comply after registration is very important.

By following the steps in this guide on how to register corporate tax in the UAE, businesses can easily register on the EmaraTax portal, avoid penalties, and contribute to the UAE’s growth. 

Useful Resources & References

https://www.pwc.com/m1/en/services/tax/me-tax-legal-news/2025/uae-corporate-tax-cd-55-cd-63-and-fta-decision-5.html

http://u.ae/en/information-and-services/finance-and-investment/taxation

https://mof.gov.ae/tax-legislation/

https://tax.gov.ae/en/taxes/corporate.tax.aspx

https://tradingeconomics.com/united-arab-emirates/corporate-tax-rate