Corporate tax registration in Dubai.
Every company, including those in free zones, registers even where its tax will come out at 0%. For newly formed companies, the period is three months from formation.
Registration Obligation and Period.
- Applies to all companiesEvery legal entity established in the UAE registers for corporate tax; this includes free zone companies and those whose tax will come out at 0%.Federal Decree-Law No. 47 of 2022, Article 51
- Three months for new companiesCompanies formed after 1 March 2024 apply within three months of formation. For companies formed earlier, the final application dates, set by licence month, expired at the end of 2024.FTA Decision No. 3 of 2024, Article 3
- Late registration penaltyThe penalty for registration not made in time is AED 10,000. Under the FTA's current practice, this penalty is waived if the first return is filed within seven months of the end of the first tax period.Cabinet Decision No. 75 of 2023 (as amended by Cabinet Decision No. 10 of 2024) · FTA penalty waiver practice
Corporate Tax Registration Process.
- Structure checkThe licence, ownership structure and financial year are assessed together.
- DocumentsThe licence, agreement and identity documents are prepared for the application.
- ApplicationThe application is made through EmaraTax and the FTA's questions are answered.
- Number and calendarThe registration number is obtained; the deadline for the first return is entered in the calendar.
Requested from you
- Trade licence
- Memorandum of Association (MoA) or formation document
- Passport and Emirates ID copies of the shareholders and managers
- Contact details and financial year information
Included in the service
- Opening the corporate tax registration
- Preparation of the application documents
- Obtaining the TRN (Tax Registration Number)
- Following up the application process
Service Fee.
After formation, corporate tax registration with the Federal Tax Authority (FTA) must be completed within the statutory period.
Amounts are in USD and, unless otherwise stated, exclude VAT; they are updated when official fees change. Time limits are those set by legislation; because the authorities' processing times are outside our control, we do not give a fixed commitment on timing. Which items arise for your company depends on your activity, your licence and your transaction volume.
Frequently Asked Questions.
Yes. The registration obligation is independent of the rate that will apply. Free zone companies that benefit from the 0% rate also register and file returns.
For companies formed after 1 March 2024, it is three months from formation. The period for companies formed earlier expired at the end of 2024; companies still without a registration are in a late registration position.
The penalty for late registration is AED 10,000. Under the FTA's current practice, the penalty is waived if the first return is filed within seven months of the end of the first tax period; if it has been paid, a credit is recorded on the account. For this reason, in cases where the deadline has passed, registration and the first return are planned together.
Other Accounting Services.
- BookkeepingMonthly records, bank reconciliation and reporting.
- VAT registrationThreshold check, application and tax number.
- VAT returnPeriodic filing and payment follow-up.
- Corporate tax returnYear-end financial statements and return.
- Independent auditAudited financial statements.
- Accounting in DubaiScope, calendar and all six items on one page.