CT registration, short for corporate tax registration, is compulsory for every mainland and free zone company in the UAE, even one that expects to owe no tax. A company licensed on or after 1 March 2024 applies on the Federal Tax Authority’s EmaraTax portal within three months of incorporation, and late registration carries an AED 10,000 administrative penalty (FTA, checked 25 September 2026). The FTA charges no fee and estimates 20 business days from a complete application (FTA, checked 25 September 2026). You need the trade licence, the MOA or certificate of incorporation, and the Emirates ID and passport of each authorised signatory and of every owner above 25%. Registration is included in our Standard, Premium and Gold packages.
WhatsApp Amir about corporate tax registration
Reviewed by Amir Aslam, Founder. Updated September 2026.
Who must register for corporate tax in the UAE
Mainland and free zone companies register whatever their profit; individuals only above a revenue threshold.
| Person | Must register? | Note |
|---|---|---|
| Mainland company, for example an LLC | Yes | Whatever its profit. Licensed on or after 1 March 2024: within three months of incorporation. |
| Free zone company, including one that plans to be a Qualifying Free Zone Person | Yes | The same three months as a mainland company. Qualifying Free Zone Person treatment is dealt with on the return. |
| Offshore company, for example RAK ICC | We check your licence | Send us the licence on WhatsApp and we check your position. See our page on offshore business setup in Dubai. |
| Foreign company with a permanent establishment in the UAE | Yes | Within six months from the date the permanent establishment exists, where it arose on or after 1 March 2024. |
| Foreign company with a nexus in the UAE | Yes | Within three months from the date the nexus is established, where it arose on or after 1 March 2024. |
| Foreign company effectively managed and controlled in the UAE | Yes | Where it was incorporated or recognised on or after 1 March 2024: within three months from the end of its financial year. |
| Natural person doing business, for example a freelancer or sole trader | Only above AED 1 million of business revenue in a calendar year | Salary, private investment income and real estate investment income do not count towards the AED 1 million. |
| Company that will elect Small Business Relief | Yes | It still registers. The election is made on the return. |
| Government entity or qualifying public benefit entity | Depends on the category | The FTA lists extra documents for them and may also ask certain exempt persons to register. |
| UAE branch of a UAE company | No separate registration | The FTA treats the branch as part of its parent company, which registers. |
Registration is not the same as owing tax
Registration gives the company its corporate tax registration number. Whether any tax is due is settled on the return for each tax period, so a company expecting a loss still registers on time.
0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward.
Corporate tax registration for free zone companies
A free zone company, including one that intends to be a Qualifying Free Zone Person, registers within the same three months as a mainland company (FTA Decision No. 3 of 2024, checked 25 September 2026). Qualifying Free Zone Person status is tested for each tax period on the return, not at registration (FTA guide CTGFZP1, checked 25 September 2026).
This applies in every free zone, including Meydan free zone, IFZA free zone and DMCC business setup. To choose one, see our guide to a Dubai free zone license.
What CT registration costs with First Idea
There is no separate First Idea price for corporate tax registration. It is included in three of our four company setup packages.
| Package | Meydan | IFZA | Corporate tax registration |
|---|---|---|---|
| Basic, no visa | AED 12,500 | AED 12,900 | Not included |
| Standard, 1 visa | AED 23,136 | AED 23,436 | Included |
| Premium, company, one residence visa and business bank account opening assistance | AED 28,136 | AED 28,436 | Included |
| Gold, 1 visa plus a year of corporate services | AED 48,136 | AED 48,436 | Included |
Bank account opening is subject to each bank’s KYC, compliance review and final approval. We prepare the file, pre-check it against the bank’s requirements, and if one bank declines we apply to the next. Premium includes business bank account opening assistance.
Package totals as listed on our cost of setting up a business in Dubai page. Meydan and IFZA are separate free zones; the two columns are alternatives. What each package contains is set out in our Dubai company setup packages.
The FTA charges no fee for corporate tax registration (FTA service card, tax.gov.ae, checked 25 September 2026).
Registration for a company set up elsewhere, corporate tax returns and filing are quoted separately. Send your trade licence and your company’s financial year on WhatsApp and you get an itemised written quote.
Documents for corporate tax registration
The FTA’s list is short, and every EmaraTax entry has to match these documents.
| Document | Who issues it | Note |
|---|---|---|
| Valid trade licence, including branch licences if any | The licensing authority | Every EmaraTax entry must match it: names, licence number, dates and activities. |
| Certificate of incorporation, memorandum of association (MOA) or partnership agreement | The licensing authority | The FTA asks for these where available. |
| Commercial registration certificate, or any other official document from the licensing authority | The licensing authority | Supports the entity details. |
| Emirates ID and passport of every owner holding more than 25% | The UAE (Emirates ID) and the country of nationality (passport) | Only owners above 25%. |
| Emirates ID and passport of each authorised signatory | The UAE (Emirates ID) and the country of nationality (passport) | Needed again at step 11 below. |
| Proof of authorisation for the signatory | The company | Shows the signatory may act for the company. |
| Extra documents, only where they apply | The issuing government body | A Decree Law for federal or emirate government entities; a Cabinet Decision for qualifying public benefit entities. |
Files must be PDF, with a maximum of 15 MB per document (FTA service card, checked 25 September 2026).
A natural person registers under the same service once business revenue passes AED 1 million in a calendar year; the FTA service card lists no separate document set for natural persons (FTA, checked 25 September 2026).
How to register for corporate tax in the UAE on EmaraTax
Registration is made online on EmaraTax, the FTA’s portal. The steps below follow the FTA’s own user guide. The FTA puts the application at about 25 minutes once the documents are ready (FTA service card, checked 25 September 2026).
| Step | What happens |
|---|---|
| 1. Sign in | Sign in to EmaraTax with UAE Pass. The FTA states that its services are only available through UAE Pass (tax.gov.ae, checked 25 September 2026), so create a UAE Pass account first if you do not have one. |
| 2. Taxable person profile | Create a taxable person profile for the company, or select its existing one. |
| 3. Open Corporate Tax | Click View on the taxable person, open the action menu under Corporate Tax and choose Register. |
| 4. Instructions | Read the guidelines, tick the declaration and click Start. |
| 5. Entity details | Entity type and sub-type, incorporation date, qualifying public benefit entity yes or no, the certificate of incorporation or MOA as a PDF, and the tax period based on the approved financial year. |
| 6. Main licence details | Upload the trade licence; enter the issuing authority, licence number, issue and expiry dates and the licence name in English and Arabic, exactly as printed. |
| 7. Business activities | Add each licensed activity and mark one as primary. |
| 8. Owners | Owner type, Emirates ID or passport, name in English and Arabic, percentage held and ownership start date. |
| 9. Branches | Say whether the company has UAE branches linked to the licence. |
| 10. Contact details | The company’s emirate, area, city, building, street, phone and email. |
| 11. Authorised signatory | Add the signatory from UAE Pass, or by hand with the Emirates ID or passport and proof of authorisation. |
| 12. Review and submit | Tick the declaration and submit; EmaraTax issues a reference number. The FTA approves, rejects or asks for more information by email. It estimates 20 business days from a complete application (FTA service card, checked 25 September 2026). |
What delays an application
The FTA’s user guide warns that supporting documents must be consistent with the details entered, to help prevent delays, rejection of the application or requests for additional submissions (FTA Corporate Tax Registration User Guide, version 2.0, May 2026). Names in English and Arabic, licence number, dates, activities and owners must match the trade licence and the MOA.
When to register
A company licensed on or after 1 March 2024 applies within three months of incorporation (FTA Decision No. 3 of 2024, checked 25 September 2026). Late registration carries an AED 10,000 administrative penalty (FTA, checked 25 September 2026).
Companies licensed before March 2024, natural persons and foreign companies follow other timelines in FTA Decision No. 3 of 2024, and the FTA runs a late registration penalty waiver initiative with conditions. The FTA’s corporate tax registration page links the decision and sets out the initiative (checked 25 September 2026). Return dates are in our guide to the corporate tax registration deadline.
After registration: the corporate tax return
Once registered, the company has a corporate tax registration number for its dealings with the FTA, and its tax period follows the approved financial year entered on the application. Corporate tax filing happens on EmaraTax after each period ends: the return is submitted and any tax due is paid. The due date for your financial year and how Small Business Relief works are in our UAE corporate tax guide.
| Part of the return | What it means | Source |
|---|---|---|
| Financial statements | Prepared for each tax period. For tax periods starting on or after 1 January 2025, audited statements are required in set cases, for example revenue above AED 50 million in the period, or a Qualifying Free Zone Person. | Ministerial Decision No. 84 of 2025, Ministry of Finance, checked 25 September 2026 |
| Taxable income | Accounting income (the net profit or loss before tax in the financial statements), adjusted as the law sets out. | Ministry of Finance, checked 25 September 2026 |
| Elections | Small Business Relief is elected through the corporate tax return, and a company that elects it still files a simplified return. Qualifying Free Zone Person treatment is also dealt with on the return. | FTA news, 3 August 2026, and FTA guide CTGFZP1, checked 25 September 2026 |
| Payment | Any tax due is paid through EmaraTax. | FTA, EmaraTax guidance on submitting returns and paying, checked 25 September 2026 |
| Records | Kept for at least seven years after the end of the tax period they relate to. | FTA, checked 25 September 2026 |
Corporate tax returns and filing are not included in any package. Send your trade licence and your company’s financial year on WhatsApp and you get an itemised written quote.
Corporate tax help from your setup consultant: included and quoted
Whether you came here looking for a corporate tax consultant, for corporate tax advisory or for corporate tax advisors to guide a new company, the table shows what our packages include and what is quoted in writing.
| Task | Standard, Premium and Gold | Basic, or outside a package |
|---|---|---|
| Corporate tax registration for the company we set up | Included | Not included |
| Registration for a company set up elsewhere | Not applicable | Quoted in writing |
| Corporate tax return and filing | Quoted in writing | Quoted in writing |
| VAT registration | Quoted in writing | Quoted in writing |
| Tax residency certificate | Quoted in writing | Quoted in writing |
Frequently asked questions
How do I register for corporate tax in the UAE?
Sign in to EmaraTax with UAE Pass, create or select the taxable person profile, open Corporate Tax and choose Register. Enter the details exactly as on the licence, upload the documents as PDFs and submit. For companies set up with First Idea on Standard, Premium or Gold, registration is part of the package.
Does a free zone company need corporate tax registration?
Yes. A free zone company licensed on or after 1 March 2024 applies within three months of incorporation, like a mainland company (FTA Decision No. 3 of 2024, checked 25 September 2026). Qualifying Free Zone Person treatment is dealt with on the return; it does not replace registration.
Do I have to register if my company makes no profit or earns under AED 375,000?
Yes. Every mainland and free zone company registers, whatever its profit, and registration on its own does not mean tax is due. 0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward. Whether any tax is payable is worked out on the return, and a company that qualifies for Small Business Relief elects it through the return (FTA, checked 25 September 2026).
How long does corporate tax registration take?
About 25 minutes to submit once the documents are ready, then an FTA estimate of 20 business days from a complete application (FTA service card, checked 25 September 2026). Documents that do not match the details entered can cause delays or requests for more submissions (FTA user guide), so every entry should match the licence and the MOA.
When does a new company have to register, and what if it registers late?
A company licensed on or after 1 March 2024 registers within three months of incorporation (FTA Decision No. 3 of 2024, checked 25 September 2026). Late registration carries an AED 10,000 administrative penalty (FTA, checked 25 September 2026). Older licences and natural persons follow other timelines in the same decision, and the FTA’s penalty waiver initiative has conditions; the FTA’s corporate tax registration page sets both out. Return dates are in our guide to the corporate tax registration deadline.
Is corporate tax registration included in the business setup package?
Yes in Standard, Premium and Gold, and not in Basic. The package totals at Meydan and IFZA are in the price table on this page. Registration for a company set up elsewhere is quoted in writing.
How do I file the corporate tax return and pay the tax?
The return is submitted on EmaraTax after the tax period ends, and any tax due is paid through EmaraTax (FTA, checked 25 September 2026). Corporate tax returns and filing are not included in any package and are quoted in writing.
Send your trade licence and tell us where and when the company was licensed. Amir comes back with what is included and a written quote for anything else.
WhatsApp Amir about corporate tax registration
First Idea Consultant LLC, Park Regis, ParkLane Tower – Office 812 – Business Bay – Dubai – United Arab Emirates. Call or WhatsApp +971 56 500 6694. Email info@firstideasetup.com. First Idea Consultant on Google. Amir Aslam, Founder.
