UAE Corporate Tax registration is now mandatory for every UAE-licensed entity — mainland LLC, free zone company, sole establishment, branch, and even some unincorporated partnerships. Miss the deadline and you owe a flat AED 10,000 administrative penalty per the FTA. Here's exactly how to register on EmaraTax in 2026.
Who must register
The Federal Tax Authority (FTA) requires registration from:
- All UAE-incorporated companies (mainland LLCs, free zone companies, civil partnerships).
- Branches of foreign companies operating in the UAE.
- Natural persons conducting business with annual turnover above AED 1,000,000 (freelancers, consultants).
- Foundations and SPVs unless explicitly exempted.
- Government entities and certain qualifying public-benefit entities (registration plus approved exemption).
There is no minimum threshold to register — the AED 375,000 threshold applies only to whether tax is due, not whether you must enter the system.
Registration deadlines (still applicable in 2026)
| Date of licence issuance | Registration deadline |
|---|---|
| January – February (any year) | 31 May of the following year |
| March – April | 30 June |
| May – June | 31 July |
| July – August | 31 August |
| September – October | 31 October |
| November – December | 30 November |
| Newly licensed (2026) | 3 months from licence issuance |
| Foreign company tax-resident in UAE | 3 months from end of financial year |
Late registration penalty: AED 10,000. The FTA has confirmed this is a flat fee, not waived for first-time offenders.
What you need before starting
- Trade licence (current, valid)
- MOA / AOA (signed and notarised)
- Passport copies and Emirates IDs of all shareholders and authorised signatory
- Authorised signatory letter (board resolution)
- UAE bank account IBAN
- Last audited financial statements (if available)
- EmaraTax account credentials (UAE Pass or username + password)
Step-by-step registration on EmaraTax
- Log into EmaraTax via UAE Pass or your existing FTA account.
- From the dashboard, select "Register for Corporate Tax".
- Complete the entity details — legal name, trade name, licence number, date of incorporation.
- Upload the licence, MOA, and shareholder IDs.
- Add details of the authorised signatory and upload the appointment letter.
- Specify the financial year end (calendar year is most common, but custom 12-month periods are allowed).
- Select your business activity and confirm whether you're claiming free zone qualifying person status.
- Submit the application — the FTA typically responds within 20 working days.
- On approval, you receive a Tax Registration Number (TRN) for Corporate Tax.
Free zone entities — the qualifying-person test
Free zone companies must register, then separately elect to be treated as a "qualifying free zone person" if their income meets the criteria:
- Maintain adequate substance in the free zone (office, employees, core income-generating activities).
- Derive qualifying income (intra-zone trade, exports outside the UAE, qualifying intellectual property).
- Comply with transfer pricing and arm's-length pricing for related-party transactions.
- Prepare audited financial statements (mandatory regardless of size).
- Not elect to be subject to standard corporate tax.
Qualifying income is taxed at 0%; non-qualifying income is taxed at 9% from the first dirham. Failing to maintain qualifying status retroactively forfeits the 0% rate for the year.
After registration — your ongoing obligations
| Obligation | Frequency | Deadline |
|---|---|---|
| Maintain accounting records | Continuous | Retain 7 years |
| Prepare financial statements | Annual | Within 6 months of year-end |
| File corporate tax return | Annual | 9 months after financial year end |
| Pay tax due | Annual | Same as filing deadline |
| Update FTA on changes | As needed | Within 20 working days |
| Transfer pricing documentation | Annual | Retained — produce on FTA request |
Common penalties
| Violation | Penalty (AED) |
|---|---|
| Late registration | 10,000 (flat) |
| Failure to file return on time | 500 – 20,000 |
| Failure to maintain records | 10,000 – 50,000 |
| Incorrect / incomplete return | 500 per error, capped at 50,000 |
| Failure to notify FTA of changes | 1,000 – 5,000 |
| Late payment of tax | 14% per annum, calculated monthly |
Frequently asked questions
Do dormant or pre-revenue companies need to register?
Yes. Registration is based on having a UAE licence, not on having revenue. Even a dormant entity must register and file an annual return.
Can I register myself or do I need a tax agent?
You can register yourself through EmaraTax. A tax agent is required only for representations to the FTA on disputes or audits. Most companies use a tax agent for ongoing compliance and filing.
What if my financial year ends in October — when do I file?
9 months from year-end. So an October year-end means filing by 31 July of the following year.
Does the AED 375,000 threshold mean I don't have to register?
No. The AED 375,000 threshold determines whether you owe tax (anything above it is taxed at 9%). Registration and filing are mandatory regardless of income level.
What happens if my licence is cancelled mid-year?
You must file a final corporate tax return covering the period from the start of the financial year until the cancellation date. Then de-register from EmaraTax.
How is the AED 10,000 late penalty calculated — per day or per company?
It's a flat AED 10,000 per company for any registration that misses the deadline, regardless of how late. Settle promptly to avoid additional follow-up enforcement.
How we help
Visa Simplified handles EmaraTax registration, financial statement preparation, and corporate tax return filing through licensed UAE tax agents. See our FTA & tax services, or read more on the rate structure in our guide to the UAE 9% corporate tax.
Need help with this?
Our PRO consultants handle the full process end-to-end — documents, government submission, and delivery. Service fee is fully refundable pre-submission.