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Corporate tax registration and filing in the UAE

UAE companies must register for corporate tax, including free zone companies and those that expect to pay nothing, and every registered company files a return each year. We prepare your registration and filing through the Federal Tax Authority (FTA) EmaraTax portal and keep track of your deadlines.

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Overview

How corporate tax works for your company

Corporate tax is a federal tax on business profits, administered by the FTA. It is charged at 0% on taxable income up to AED 375,000 and 9% on taxable income above that. Taxable income is your accounting profit after the adjustments the law requires, not your revenue.

Registering and paying are separate questions. A company must register and file a return even when it expects to pay nothing, because the return is how the FTA sees that income falls in the 0% band or that a relief applies. Registering late carries a penalty of AED 10,000, so registration comes first, before any discussion of how much tax is due.

Each company has a tax period, normally its financial year. The corporate tax return and any tax payable are due within 9 months of the end of that period. Your accountant prepares the figures; we register you, keep your EmaraTax details current and help you submit the return on time.

If your company is also registered for Value Added Tax (VAT), the two registrations sit in one EmaraTax account but stay separate. Keeping the company name, signatory and contact details identical across both avoids queries later.

Who it's for

Who must register

  • 01

    Mainland companies

    Companies licensed by the Department of Economy and Tourism (DET) in Dubai, or by another emirate's licensing authority, fall within corporate tax and must register.

  • 02

    Free zone companies

    Free zone companies must register and file every year, even where they expect preferential treatment on qualifying income.

  • 03

    Newly incorporated companies

    Companies incorporated from 1 March 2024 have a fixed window after incorporation to register, so it is best handled as part of company set-up.

  • 04

    Companies that missed earlier deadlines

    Companies formed before 1 March 2024 had deadlines tied to their license issue month. If yours has passed, we help you register now and explain what the FTA may apply.

Our part

What we do, and what we don't

Clear boundaries, so you know exactly what you're paying for and who decides each step.

Included

  • A check of whether and by when your company must register
  • Collecting and reviewing registration documents
  • Completing the corporate tax registration in EmaraTax
  • Recording your tax period and financial year correctly
  • Deadline tracking for your return and payment
  • Filing support using figures from your accountant or audited accounts
  • Help with the Small Business Relief election where your accountant confirms you qualify

Not included

  • Preparing accounts, bookkeeping or audits
  • Tax planning, or advice on groups, transfer pricing or reliefs
  • Representation in FTA audits, reconsiderations or appeals
  • Deciding registrations, assessments or penalties, which rests with the FTA
Documents

Documents for corporate tax registration

  • Trade license, valid on the day you apply
  • Memorandum or articles of association, or the equivalent founding document
  • Passport and Emirates ID copies for the owners
  • Passport and Emirates ID copies for the authorised signatory
  • Proof of the signatory's authority, such as a power of attorney or board resolution
  • Company contact details, including registered address, phone number and email
  • Your financial year-end date, so the first tax period is recorded correctly
  • Your VAT registration number, if the company is already registered for VAT

Partnerships, branches, individuals in business and exempt entities may need extra documents, which we confirm before you begin.

Fees and timing

Two fees, shown separately

  • Government fees, paid at cost

    The late registration penalty is AED 10,000. Any other FTA charge that applies is passed on at cost, and our own fee is agreed in writing up front and listed on its own line.

  • Global Sky PRO service fee

    Quoted in writing before we start, so you know the full cost up front.

  • Timing

    The FTA sets its own review time for registrations. Your return and any tax payable are due within 9 months of the end of each tax period, so we plan the work back from that date.

Process

How it works, step by step

Each step shows who does what, so you always know where things stand.

  • You
  • Global Sky PRO
  • Authority

  1. Step 1: Share your license and year-end

    You

    Send your trade license, founding documents and financial year-end, and tell us whether the company is already registered for VAT.

  2. Step 2: Confirm your registration position

    Global Sky PRO

    We check your incorporation date, the deadline that applies and whether a late registration issue already exists, and explain it to you in writing.

  3. Step 3: Prepare and submit the registration

    Global Sky PRO

    With your approval, we complete the EmaraTax registration, attach the documents and record the tax period exactly as your accounts will use it.

  4. Step 4: FTA issues the registration

    Authority

    The FTA reviews the application, may ask for more details and issues the registration when it is satisfied. Penalties and all decisions are the FTA's alone.

  5. Step 5: Prepare your annual figures

    You

    After year-end, you or your accountant prepare the financial statements and the taxable income figures for the period.

  6. Step 6: Submit the return on time

    Global Sky PRO

    We enter the figures into the EmaraTax return with you, include the Small Business Relief election where your accountant confirms it applies, and submit within 9 months of period end.

Good to know

Details that save time

Small Business Relief: does it apply to you?

Small Business Relief lets a resident business with revenue of AED 3 million or less elect to be treated as having no taxable income for a tax period, with simpler filing. Ministerial Decision No. 131 of 2026 extended the relief to tax periods ending on or before 31 December 2029.

The relief is not available to Qualifying Free Zone Persons or to members of large multinational enterprise (MNE) groups. It is claimed in the return for each period, so you still need to register and file on time. Because the extension is recent, we confirm the current text of the decision before you rely on it.

Registration timelines explained

For companies incorporated on or after 1 March 2024, the FTA's published timeline is registration within 3 months of incorporation. That window starts on the incorporation date, not on your first sale, so we treat corporate tax registration as part of company set-up and confirm the current rule before you apply.

Companies that existed before that date had deadlines set by the month their license was issued, and those deadlines have now passed. If your company never registered, the AED 10,000 penalty may already apply, and registering now still matters for your filings. Our article on the registration deadline walks through the dates.

Common corporate tax filing mistakes

Many corporate tax problems are about dates and records rather than complex tax rules.

  • Recording the wrong financial year-end, which shifts every later deadline
  • Treating a 0% result as a reason not to file
  • Assuming free zone status means there is nothing to register
  • Claiming Small Business Relief without checking the revenue figure or the exclusions
  • Leaving EmaraTax access with a former employee or an outside adviser only
FAQs

Corporate tax: your questions

Short answers here. Your situation may differ, so ask us before you decide.

Still have a question?

An adviser replies during opening hours, Mon–Sat 10:00–21:00.

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How do I register for corporate tax in the UAE?

You register through the FTA's EmaraTax portal, signed in as or on behalf of an authorised signatory. You upload your trade license, founding documents, owner and signatory IDs and proof of authority, then record your financial year. We prepare the documents, complete the application for your review, submit it and follow up on any FTA questions until the registration is issued.

When is the corporate tax return due?

The return and any tax payable are due within 9 months of the end of your tax period, which is normally your financial year. A company with a 31 December year-end, for example, files by 30 September of the following year. Filing is required even when no tax is due, so plan the work around your accountant's year-end timetable rather than the last week.

Does Small Business Relief apply to my company?

It may, if your company is a resident business with revenue of AED 3 million or less in the tax period and is not a Qualifying Free Zone Person or a member of a large multinational group. The relief now covers tax periods ending on or before 31 December 2029. You still register and file, claiming the relief in the return. Your accountant should confirm eligibility.

What is the corporate tax rate?

The rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above that amount. Taxable income is accounting profit after the adjustments set by the corporate tax law, so the rate is not applied to revenue. Qualifying Free Zone Persons follow separate rules for qualifying income, and small businesses may be able to claim Small Business Relief.

Do free zone companies need to register for corporate tax?

Yes. Free zone companies are taxable persons and must register and file a return each year, even when they expect preferential treatment. Qualifying Free Zone Person status depends on conditions, such as adequate substance in the zone and earning qualifying income, and must be met in every period. These companies cannot claim Small Business Relief. We handle registration and filing; status is a question for your tax adviser.

What is the penalty for late corporate tax registration?

The penalty for registering late is AED 10,000, applied by the FTA. It is separate from any tax due and can apply even if your taxable income falls entirely in the 0% band. If you are already late, registering now keeps the rest of your filings on track. We prepare the registration, and the FTA decides on any penalty and on any request to reconsider it.

When must a freelancer register for corporate tax in the UAE?

A freelancer or other individual in business must register once their total business turnover goes above AED 1 million in a calendar year. The Federal Tax Authority (FTA) requires the registration no later than 31 March of the year after the one in which the threshold was crossed. Missing that date carries an administrative penalty of AED 10,000. Keep a monthly record of your turnover so you know when you pass the line, and we can register you in good time.

Source: Federal Tax Authority: natural persons urged to register for corporate tax

What is the penalty for filing a corporate tax return late?

The penalty is AED 500 for each month, or part of a month, that the return is late during the first 12 months, rising to AED 1,000 a month from the 13th month. These amounts are set by Cabinet Decision No. 75 of 2023, as amended, and applied by the Federal Tax Authority (FTA). Paying tax late carries a separate penalty of 14% a year, charged monthly on the unpaid amount. Filing on time avoids both, even when no tax is due.

Source: Ministry of Finance: Cabinet Decision No. 75 of 2023 on corporate tax administrative penalties

Does my company need audited financial statements for corporate tax?

Your company needs audited financial statements if its revenue in the tax period exceeds AED 50 million, or if it is a Qualifying Free Zone Person, whatever its revenue. The rule comes from Ministry of Finance Ministerial Decision No. 84 of 2025 and applies to tax periods starting on or after 1 January 2025. Tax groups prepare audited special purpose financial statements instead. The audit itself is done by your auditor, and we use the final figures to support your return.

Source: Ministry of Finance: Ministerial Decision No. 84 of 2025 on audited financial statements

How long does corporate tax registration take with the FTA?

At the time of writing, the Federal Tax Authority (FTA) estimates 20 business days to review a complete corporate tax registration application, and about 25 minutes to fill in the online form. The FTA does not charge for the service. Most delays come from incomplete files, so have the trade license, founding documents, ID copies for the signatory and any owner holding more than 25%, and proof of the signatory's authority ready first. We assemble the file and submit it for you.

Source: Federal Tax Authority: corporate tax registration service

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We support registration and filing through the FTA's EmaraTax portal. Tax assessments and decisions are made by the Federal Tax Authority. Last reviewed 31 October 2026 by the Global Sky PRO team.

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