Every taxable business must register for Corporate Tax with the FTA. A UAE business created on or after 1 March 2024 must register within 3 months of incorporation. Missing the deadline is a fixed AED 10,000 penalty. Registering is separate from filing: your return and payment are due within 9 months of your tax period ending.
You have to register
Corporate Tax is not only for large companies. Every taxable person, including most free zone and mainland companies, must register with the Federal Tax Authority and obtain a Corporate Tax registration number, even if they expect to pay 0%.
The deadline for new businesses
Under FTA Decision No. 3 of 2024, the clock is tied to when your business was created:
- A UAE-incorporated or established person (including a free zone person) created on or after 1 March 2024 must register within 3 months of the date of incorporation or establishment.
- A foreign company that is effectively managed and controlled in the UAE must register within 3 months of the end of its financial year.
If your company was set up before March 2024, your deadline was set by an earlier FTA timetable based on your licence issue month, and in most cases has already passed. If you are unsure whether you registered in time, it is worth checking now.
The penalty for being late
Late registration carries a fixed administrative penalty of AED 10,000. It is an avoidable cost, and the fix is simply registering on EmaraTax before your deadline.
Registering is not the same as filing
These two are easy to confuse. Registration is a one-time sign-up. Filing is the annual return. Your Corporate Tax return, and any tax due, must be submitted within 9 months after the end of your tax period. For a financial year ending 31 December 2026, that means a filing and payment deadline of 30 September 2027.
What to do now
- Work out your exact registration deadline from your incorporation date.
- Register on the FTA's EmaraTax portal and keep the confirmation.
- Note your filing date (9 months after your period end) in your calendar.
FAQ
Do I need to register if I will not owe any tax?
Yes. Registration is required regardless of whether you expect to pay tax.
What is the penalty for registering late?
A fixed AED 10,000.
Is there a separate deadline to file?
Yes, the return and payment are due within 9 months of your tax period ending, which is different from the registration deadline.
Not sure if you are registered in time?
We check your deadline, register you on EmaraTax, and keep your Corporate Tax filings on schedule, so the AED 10,000 penalty never comes up.
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