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Accredited by Federal Tax Authority
Registered with Federal Tax Authority

UAE Corporate Tax Registration

Register for UAE corporate tax with the Federal Tax Authority, including CT return filing and VAT compliance. Services cover corporate tax registration, annual CT return filing, and VAT consultation.

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Eligibility

Mainland LLCs & Establishments

All mainland-licensed businesses operating in the UAE must register for corporate tax with the FTA, regardless of revenue.

Free Zone Entities

Free zone companies must register even if they qualify for the 0% rate on qualifying income under the QFZP rules.

Foreign Companies with UAE Presence

Foreign entities with a permanent establishment or nexus in the UAE are subject to corporate tax on their UAE-sourced income.

Individuals in Business

Natural persons earning more than AED 1 million from business activities (not employment) may be subject to corporate tax.

Important Notice

Registration deadlines are linked to your trade licence issuance date. Late registration carries a penalty of AED 10,000. Contact Amer MBS to confirm your deadline.

Required Documents

Valid trade licence

Confirms business registration and determines your registration deadline

Passport copy of the owner / partners

Identification for FTA portal registration

Emirates ID of the authorised signatory

Required for EmaraTax portal authentication

Memorandum of Association (MOA)

Verifies the company structure and shareholder details

Proof of company address (Ejari or lease)

Mandatory for FTA registration form

Financial statements or accounting recordsOptional

Needed for return filing — not required at initial registration

Process Timeline

  1. 1

    Assess tax obligation

    Determine your corporate tax liability based on revenue thresholds and free zone qualifying income rules.

    Same day

  2. 2

    Register with FTA

    Amer MBS submits your corporate tax registration application through the Federal Tax Authority EmaraTax portal.

    1–3 business days

  3. 3

    Tax Registration Number issued

    FTA issues your Tax Registration Number (TRN) for corporate tax compliance.

    5–10 business days

Cost Overview

Base government fee
Corporate Tax Registration (FTA)AED 0

No government fee — mandatory for all UAE-licensed businesses. Penalties apply if deadline is missed.

Corporate Tax Return Filing (FTA)AED 0

No government filing fee — annual return due within 9 months of financial year-end. Penalties apply for late submission.

VAT Registration (FTA)AED 0

No government fee — mandatory if taxable supplies exceed AED 375,000 annually. Penalties apply for late registration.

Late Registration Penalty — Corporate TaxAED 10,000

AED 10,000 penalty per Cabinet Decision 10/2024 (amending CD 75/2023). The FTA has separately announced a one-time waiver for eligible first-time filers — contact us for current eligibility.

Late Filing Penalty — Corporate Tax ReturnAED 500

AED 500/month for each month (or part thereof) during the first 12 months late. AED 1,000/month from the 13th month onwards. Penalty accrues from the day after the filing deadline. Cabinet Decision 75/2023 Table Row 7.

Incorrect Return Penalty — Corporate TaxAED 500

Applies when a Registrant submits an incorrect Tax Return. Waived if corrected before the submission deadline or via a Voluntary Disclosure that does not change the Due Tax. Cabinet Decision 75/2023 Table Row 9.

Late Registration Penalty — VATAED 10,000

Applies if the taxable person fails to submit a VAT registration application within the timeframe specified in the VAT Law. Cabinet Decision 40/2017 Table 1 Row 3 (as amended by CD 129/2025).

Late Filing Penalty — VAT Return (First Offence)AED 1,000

Applies to the first failure to submit a VAT Return within the timeframe specified in the VAT Law. Cabinet Decision 40/2017 Table 1 Row 8 (as amended by CD 129/2025).

Late Filing Penalty — VAT Return (Repeat within 24 months)AED 2,000

Applies in case of repeated failure to submit a VAT Return within 24 months of the previous violation. Cabinet Decision 40/2017 Table 1 Row 8 (as amended by CD 129/2025).

Source: Federal Tax AuthorityVerified: Mar 2026

What affects cost

Corporate tax registration itself has no government fee. Costs relate to accounting setup, tax agent fees, filing support, and transfer pricing documentation if applicable. Ongoing compliance costs depend on revenue size.

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Government fees are set by the issuing authority and subject to change without notice. Amer MBS service fees are inclusive of typing and processing.

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Frequently Asked Questions

Who needs to register for corporate tax in the UAE?

All taxable persons — including mainland companies, free zone entities, and individuals conducting business in the UAE — are required to register for Corporate Tax with the Federal Tax Authority, regardless of revenue level. Exempt entities (government bodies, qualifying public benefit organisations) and natural persons below the relevant thresholds may be excluded. Registration deadlines vary by licence issuance date — late registration carries penalties. Reach out to confirm your registration obligation.

What is the UAE corporate tax rate?

The standard rate is 9% on taxable income above AED 375,000. Income at or below AED 375,000 is taxed at 0%. Free zone entities with qualifying income may benefit from a 0% rate on that qualifying income if they meet Qualifying Free Zone Person conditions.

What is the deadline for corporate tax registration?

Registration deadlines depend on your licence issuance date. The Federal Tax Authority has published specific timelines by month. Late registration incurs penalties. Contact Amer MBS for your specific deadline.

Does Amer MBS handle corporate tax return filing?

Yes. Amer MBS provides end-to-end corporate tax services including FTA registration, annual CT return filing, VAT compliance, and ongoing advisory to ensure your business meets all deadlines.

What are the penalties for late corporate tax registration?

The Federal Tax Authority imposes a penalty of AED 10,000 for late corporate tax registration. Additional fines may apply for late filing or payment of returns. Early registration avoids these penalties.

Information sourced from tax.gov.ae (FTA), and MOF.gov.ae — verified 2026-03-19

Need expert guidance?

Our team can walk you through the process — just send a WhatsApp.

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