Key takeaways
- Registration is on EmaraTax, using UAE PASS, by or for the authorised signatory.
- Companies incorporated from 1 March 2024 must register within three months of incorporation.
- Late registration costs AED 10,000; the FTA waives it if the first return is filed within seven months of the first tax period's end.
- Register even if you expect to pay nothing: the rate is 0% up to AED 375,000 of taxable income.
- Returns and any tax are due within nine months of the end of each tax period.
Before you start: what you need
- A UAE PASS account for the person who will sign in.
- The company's trade license, valid on the day you apply.
- Founding documents, such as the memorandum or articles of association.
- Passport and Emirates ID copies for the owners and the authorised signatory.
- Proof of the signatory's authority, such as a power of attorney or board resolution.
- Your financial year, which sets your tax period and every later deadline.
Step by step on EmaraTax
- 1. Sign in to EmaraTax with UAE PASS.
- 2. Open your company's profile in EmaraTax, creating it if this is your first FTA registration.
- 3. Start the corporate tax registration and enter the entity, license and owner details exactly as they appear on the trade license.
- 4. Add the authorised signatory and upload proof of authority.
- 5. Record the financial year carefully, because a wrong year-end shifts every deadline.
- 6. Upload the documents, review and submit.
- 7. Answer any FTA query promptly; once approved, you receive a Tax Registration Number (TRN) for corporate tax.
If your company is also registered for VAT, both registrations sit in the same EmaraTax account but stay separate. Keep names, signatory and contact details identical across both.
Deadlines and the AED 10,000 penalty
| Situation | Rule |
|---|---|
| Company incorporated on or after 1 March 2024 | Register within 3 months of incorporation |
| Late registration | AED 10,000 administrative penalty |
| Penalty waiver | Waived if the first return or annual declaration is filed within 7 months of the end of the first tax period |
| Return and payment | Within 9 months of the end of each tax period |
The FTA's waiver, announced on 7 May 2025, applies to all persons subject to corporate tax registration, whether or not they were fined, and paid penalties are credited back to qualifying taxpayers' FTA accounts.
After you register
Registering starts your obligations. File a return for every tax period, even when the result is 0%, and claim Small Business Relief in the return if you qualify (revenue of AED 3 million or less, for tax periods ending by 31 December 2029; not available to Qualifying Free Zone Persons or large multinational groups). Keep EmaraTax access with more than one person, so a staff change doesn't lock you out.
Common registration problems
- Names spelt differently across the license, passport and Emirates ID.
- An expired trade license or Emirates ID on the day of submission.
- No document showing the signatory's authority.
- The wrong financial year-end.
- Assuming free zone status means no registration; free zone companies register too.
We prepare the documents, complete the application for your review and follow up any FTA questions. Global Sky PRO isn't a tax agent; your accountant or a registered tax agent advises on tax positions. See corporate tax registration and our guide to the corporate tax registration deadline.
Sources
- FTA: decision on corporate tax registration timeframes
- Ministry of Finance: AED 10,000 penalty for late corporate tax registration
- FTA: waiver of the late corporate tax registration penalty
- FTA: corporate tax returns within nine months of the tax period end
- UAE government portal: corporate tax
- Ministry of Finance: Small Business Relief extended to 31 December 2029
Official sources checked on 7 November 2026. This guide explains published rules in plain English and is not legal or tax advice. Rules change; we check the current position for your case before you act.