How to Register for Corporate Tax in UAE: Step-by-Step Guide

As a top tax, VAT, bookkeeping, and company registration expert in Dubai and across the UAE, One Desk Solution brings you the most reliable and comprehensive guide to corporate tax registration, return filing, and compliance. This detailed, user-friendly article is designed to help businesses of all sizes navigate the UAE's evolving tax landscape with confidence.

1. Introduction: Understanding Corporate Tax in UAE

Corporate tax was introduced in the UAE to diversify government revenues and align with global best practices. Effective for financial years beginning on or after 1 June 2023 or 1 January 2024 (depending on your business's financial year), corporate tax is applicable to most types of businesses registered in the country.

2. Why Register for Corporate Tax?

• Legal Requirement: All UAE-based businesses, including mainland and free zone entities, must register for corporate tax. Non-compliance can lead to significant penalties and fines.
• Business Transparency: Ensures financial clarity and trust among stakeholders.
• Avoid Penalties: Late registration may attract a penalty of AED10,000.

3. Step-by-Step Corporate Tax Registration Process

Corporate tax registration in the UAE is carried out via the EmaraTax portal operated by the Federal Tax Authority (FTA). Here's a step-by-step walkthrough:

Step 1: Prepare and Assess Eligibility

• Determine your business structure (LLC, sole proprietorship, etc.)
• Ensure all trade licenses and business approvals are up-to-date

Step 2: Register or Log In to EmaraTax Portal

• Visit the EmaraTax portal
• Log in using your FTA credentials or UAE PASS. New users must create an account.

Step 3: Add Taxable Persons

• If no Taxable Persons are linked, add a new entity by entering trade license and legal details

Step 4: Start Corporate Tax Registration

• Navigate to the Corporate Tax section and select 'Register'
• Review the guidelines provided and confirm your agreement

Step 5: Complete Application Details

Enter or upload the following:

• Entity type (Natural Person or Legal Person)
• Trade/Legal name (in English & Arabic)
• Trade license details
• Activities under the trade license
• Owner and partner details (if applicable)
• Other supporting documents

Step 6: Upload Required Documents

See "Required Documents Checklist" below for details

Step 7: Submit Application

• Review all entries
• Submit the application and obtain your Tax Registration Number (TRN) upon approval

4. Corporate Tax Return Format in UAE

Corporate tax returns are submitted online via EmaraTax. The format is standardized by the FTA and contains several mandatory sections:

Section	Description
Part A – Taxable Person Info	Details of the business/entity
Part B – Elections	Elections or choices made under the law (loss relief, etc.)
Part C – Accounting Schedule	Key financial data & supporting schedules
Part D – Adjustments/Exemptions	Taxable income adjustments, exemptions claimed
Part E – Reliefs	Deductions applied (e.g., small business relief, group relief)
Part F – Other Adjustments	Any additional adjustments and notes
Part G – Tax Liability/Credits	Calculated tax liability after deductions and reliefs
Part H – Declaration	Final review, declaration, and signature
Part I – Schedules	Attachment of supporting statements, schedules, and reconciliations as required

5. Required Documents Checklist

To ensure a smooth registration and tax return filing process, prepare these documents:

Document Type	Details/Examples
Trade License & Registration	Commercial trade license, company registration certificates
Financial Statements	Audited/management statements for the previous year
General Ledger	Detailed ledgers by account
Bank Statements	All company bank account details
Revenue & Expense Records	Invoices, receipts, contracts, supplier and customer records
Shareholder/Owner Details	Passport copies, Emirates IDs, ownership structure documents
Supporting Schedules	Asset depreciation, tax adjustments, transfer pricing, etc.
Other Legal Documents (if needed)	MOA, AOA, board resolutions, partnership deeds

6. How to File Corporate Tax Return in UAE

Tax filing is an annual process. Below is a simplified guide:

1. Login to the EmaraTax portal
2. Gather all financial records and necessary documents
3. Calculate taxable income with proper adjustments and deductions
4. Prepare the tax return form provided by the FTA
5. Upload necessary schedules and supporting documentation
6. Declare, review, and submit the return electronically
7. Pay any tax due simultaneously to avoid late payment fines
8. Maintain records for at least 7 years for audits and compliance

Filing deadline: Within 9 months of the end of the relevant financial year.

7. Common Corporate Tax Registration Mistakes to Avoid

• Failing to register on time (penalty: AED10,000)
• Incorrect or incomplete documentation
• Not updating business activity changes or ownership structures
• Submitting inaccurate financial data
• Missing the filing or payment deadline (late filing starts at AED 500 per month)
• Neglecting tax group implications (parent company files on behalf of group)
• Not maintaining proper record retention for the required period

8. Timeline and Expected Processing Time

Process	Timeline/Period
Registration on EmaraTax	Immediate to 5 business days (if docs complete)
Issuance of Tax Registration No.	Within 1-5 business days post-submission
Tax return filing period	Within 9 months from the financial year-end
Payment of tax due	Same deadline as return filing
Amendments/appeals (if needed)	Varies; usually within the filing deadline

9. Corporate Tax Registration Fees Table

Company Type	Registration Fees (AED)
Mainland Companies	1,000 – 5,000
Free Zone Companies	1,000 – 2,500
Large Corporations	5,000+

Note: Some free zones may offer special packages for new startups.

10. Why Choose One Desk Solution?

At One Desk Solution, we are recognized as industry leaders for:

• Top-tier tax, VAT, and bookkeeping services in Dubai and the UAE.
• Comprehensive company registration and business setup solutions, including corporate tax registration, VAT filing, and ongoing compliance.
• Client-focused support across US, Canada, UK, and UAE, with multi-sector expertise (real estate, construction, IT, retail, travel, education, and more).
• Expert setup & training for QuickBooks Online and other financial platforms.

Ready to focus on your core business? Entrust your tax filings and financial management to the experts at One Desk Solution.

11. Frequently Asked Questions