How to Register for Corporate Tax in the UAE

For decades, the UAE attracted global businesses with its tax-free incentives. But in recent years, the regulatory landscape has shifted. With the introduction of Corporate Tax in June 2023, every business—whether you're operating on the mainland or in a Free Zone—must now navigate a formal tax framework.

This move aligns the UAE with international standards and signals a maturing economy, but it also brings new compliance responsibilities for business owners. Failing to register on time or misunderstanding the process can lead to unnecessary penalties, disrupted operations, and even reputational damage. 

Corporate tax registration isn't just about avoiding fines; it's an opportunity to clean up your books, automate your reporting, and gain greater visibility into your financial health. As tax laws evolve, businesses with smart systems and airtight compliance will always have the upper hand.

In this guide, you’ll learn who needs to register for corporate tax in the UAE, the documents you’ll need, a step-by-step walkthrough of the EmaraTax registration process, and how to stay compliant after registration.

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What is Corporate Tax in the UAE?

Corporate Tax is a direct tax on the net profit of businesses operating in the UAE. It applies to all taxable income exceeding AED 375,000, at a flat rate of 9%, and forms part of the UAE’s move towards a globally recognised financial ecosystem.

Introduced by the Federal Tax Authority (FTA), Corporate Tax officially came into effect on 1 June 2023. It applies to both mainland and Free Zone entities, although qualifying Free Zone Persons (QFZPs) may enjoy a 0% preferential rate under certain conditions.

The purpose of Corporate Tax isn’t just revenue generation—it’s about transparency, fair competition, and attracting international investment by aligning with OECD guidelines.

Who Needs to Register for Corporate Tax?

You are required to register for UAE Corporate Tax if:

• Your taxable profit exceeds AED 375,000 in a financial year.
• You operate as a mainland company or a Free Zone entity (even if you’re eligible for a 0% rate).
• You are a foreign company with a permanent establishment (PE) in the UAE.
• You’re a natural person conducting business in the UAE (freelancers, sole proprietors) whose turnover exceeds AED 1 million annually.
• You’re a branch of a foreign company generating income within the UAE mainland.

Entities like government organisations, public benefit entities, and certain investment and pension funds may be exempt, but they still need to apply for an exemption via the FTA.

Failure to register can result in a mandatory AED 10,000 penalty, even if your business currently falls below the taxable income threshold.

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Prerequisites Before Corporate Tax Registration

Before you begin the UAE corporate tax registration process, ensure your business is ready with all the necessary documentation and internal systems. Being prepared ensures a smooth application and helps avoid processing delays or penalties.

Here’s what you need to have in place:

• Trade license: Your business must be legally registered in the UAE with a valid and active trade license.
• Financial records: Prepare recent financial statements, including income, expenses, and profit details. These will be used to assess your tax eligibility and calculate taxable income.
• Authorised signatory details: Identify the individual(s) who will act on behalf of your company for tax matters. You may need to provide a Power of Attorney if someone else is completing the registration.
• Emirates ID and passport copies: Submit valid identification documents for owners, partners, or directors associated with the business.
• Business contact information: This includes your registered business address, phone number, and email ID—all of which must be up-to-date.
• Entity type clarification: Know your business structure- mainland, Free Zone, branch, or foreign entity, as this affects eligibility, tax rates, and potential exemptions.
• VAT registration status (if applicable): If you’re already registered for VAT, ensure your Tax Registration Number (TRN) is ready. This will link your tax profiles within the Federal Tax Authority’s system.

Once all these elements are in place, you're ready for corporate tax registration and can avoid delays or errors.

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How to Register for Corporate Tax in the UAE (Step-by-Step)

The entire corporate tax registration process is completed online via the EmaraTax portal, making it accessible for businesses across all Emirates.

Follow these steps to complete your registration:

Step 1: Create an EmaraTax Account

Visit the EmaraTax portal and sign up using your email address and mobile number. 

If you already have a VAT account with the FTA, log in using your existing credentials—your business profile can be updated to include Corporate Tax.

Step 2: Select or Create a Taxable Person Profile

After logging in, create a new “Taxable Person” profile for your business or select an existing one (if you already have a VAT-registered profile). 

This profile links all your tax-related obligations, including VAT and Corporate Tax.

Step 3: Complete the Corporate Tax Registration Form

Fill in the Corporate Tax registration form with accurate details, including:

• Business trade license number and expiry date
• Entity type (Mainland, Free Zone, etc.)
• Financial year and expected taxable income
• Business activities and sector
• Contact information and business address

Ensure all fields are completed correctly to avoid rejection or delays in approval.

Step 4: Upload Required Documents

Attach all necessary documents as per the FTA’s checklist:

• Trade license copy
• Emirates ID and passport of authorised signatories
• Financial statements
• Proof of business address
• Power of Attorney (if applicable)

Step 5: Review and Submit

Carefully review the entered details. Once verified, submit the application. 

A confirmation will appear on your dashboard.

Step 6: Await FTA Approval

The FTA will review your application and may request additional information. Once approved, you’ll receive a Corporate Tax Registration Certificate and your Tax Registration Number (TRN).

The processing time typically ranges from a few business days to up to 20 working days, depending on the volume and accuracy of submissions.

Now that you know how to register, let’s look at what happens next: Compliance Requirements After Registration.

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Post-Registration: Compliance and Filing Responsibilities

Once you’ve successfully registered for Corporate Tax in the UAE, staying compliant becomes a continuous responsibility. Failing to meet these obligations can result in heavy fines, reputational damage, and unnecessary administrative burdens. 

Here's what your business needs to manage post-registration:

1. Maintain Accurate Financial Records

You must maintain complete and accurate financial records that clearly show your income, expenses, assets, and liabilities. 

These should be prepared according to international accounting standards and retained for at least seven years.

2. File Annual Corporate Tax Returns

You are required to file a Corporate Tax return within nine months of the end of your financial year. This return must include the following:

• Total revenue
• Deductible expenses
• Taxable income
• Applicable deductions or exemptions

Even if your business qualifies for a 0% rate (e.g., profits under AED 375,000), you still need to file the return.

3. Pay Corporate Tax by the Due Date

Tax payments must be made within the nine-month window following the end of your financial year. Late payments are subject to a 14% annual penalty, calculated monthly on the outstanding amount. This means a 1.17% penalty is applied each month if the tax remains unpaid, up to a maximum of 14% per year. The penalty continues to accrue until the full payment is made.   

4. Comply with Transfer Pricing and Documentation

If your business deals with related parties (local or international), you must ensure that these transactions follow the arm’s length principle. 

Prepare and maintain transfer pricing documentation to prove compliance—this is especially relevant for businesses under the OECD’s BEPS (Base Erosion and Profit Shifting) framework.

5. Respond Promptly to FTA Requests

The Federal Tax Authority may request clarifications and supporting documents or conduct audits. 

Prompt and transparent responses are essential to avoid penalties and maintain a positive compliance track record.

6. Submit Additional Declarations (if applicable)

If your business is a Qualifying Free Zone Person, a natural person conducting business, or claims Small Business Relief (SBR), additional declarations may be required when filing your tax return.

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How Alaan Simplifies Corporate Tax Compliance

Corporate tax compliance in the UAE can feel overwhelming. Managing receipts, ensuring VAT accuracy, tracking every expense, and staying ahead of filing deadlines. That’s where we come in. At Alaan, we’ve built an all-in-one spend management solution that simplifies your tax processes and gives you full financial visibility without the manual stress.

Here’s how we help your business stay compliant with ease:

1. Real-time expense tracking for accurate reporting: Our platform captures and categorises every business expense in real-time through our corporate cards. This ensures that all financial records are always up-to-date, making it easy to file accurate tax returns without scrambling at the last minute.

2. Automatic VAT and corporate tax readiness: We validate receipts as soon as they’re uploaded, checking for essential VAT components like the Tax Registration Number (TRN), invoice formatting, and correct tax amounts. That means your books are already aligned with UAE tax rules, long before the FTA comes knocking.

3. Seamless receipt management: With our mobile app and Chrome extension, employees can snap and upload receipts instantly. Alaan matches receipts to transactions automatically, so your team doesn’t have to chase paper trails or hunt for missing documentation during audits.

4. Custom controls to prevent non-compliance: We help you reduce risk from the start. Set merchant restrictions, spending limits, and approval flows to ensure expenses comply with internal policies and local regulations—before they even happen.

5. Effortless reconciliation: Our automated reconciliation tools link expenses, receipts, and accounting entries which cuts out manual errors and ensures your corporate tax return is audit-ready with minimal effort.

6. Centralised dashboard for complete visibility: Track spending, monitor policy breaches, and download reports in one place. Whether you’re preparing VAT returns or planning your corporate tax filing, Alaan gives you the insights you need—fast.

With Alaan, tax season stops being stressful and starts becoming strategic. You save time, stay compliant, and gain full control over your business finances—every step of the way.

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Conclusion

Registering for corporate tax in the UAE isn’t just a compliance requirement; it's a crucial step toward financial transparency and long-term business stability. From determining eligibility and gathering the right documents to filing tax returns and maintaining accurate records, every stage demands attention to detail and timely execution.

Being proactive is key. Early registration, accurate filings, and organised financial records safeguard your business from penalties and strengthen your credibility with stakeholders and regulators.

At Alaan, we believe tax compliance shouldn’t slow your business down. That’s why we built a platform that handles everything from automated expense categorisation to real-time visibility and always keeps your business audit-ready. With Alaan, you stay compliant without the manual hassle, freeing up your team to focus on strategic growth.

Ready to take the stress out of corporate tax filing? Book a free demo today and experience effortless tax compliance with Alaan.