UAE Corporate Tax Registration – Complete Documentation & Compliance Guide (2026)

UAE Corporate Tax Registration is a mandatory compliance requirement for businesses operating in the United Arab Emirates. Whether a business is established on the Mainland or in a Free Zone, registration with the Federal Tax Authority (FTA) is required to remain compliant with the UAE Corporate Tax Law.

While corporate tax calculation and filing must be handled carefully, accurate documentation, legal translation, and correct submission through the EmaraTax platform are essential for successful registration and approval.UAE Corporate Tax Registration is mandatory for businesses operating in the UAE to comply with Federal Tax Authority regulations.

This guide explains UAE Corporate Tax registration requirements, applicable tax rates, who must register, required documents, deadlines, penalties, and how Al Hikma Legal Translation Services supports businesses with documentation and compliance assistance.

UAE Corporate Tax – Overview

UAE Corporate Tax refers to the tax imposed on the net profits of businesses exceeding AED 375,000 annually, with a standard tax rate of 9%.

Introduced in 2023, the UAE Corporate Tax regime aligns the country with international tax standards while maintaining a competitive and business-friendly environment.

UAE Corporate Tax Rates (2026 Update)

• 0% Corporate Tax on taxable income up to AED 375,000

• 9% Corporate Tax on taxable income exceeding AED 375,000

• Qualifying Free Zone entities may continue to benefit from 0% tax if conditions are met

• The UAE Corporate Tax framework aligns with the OECD BEPS standards

Who Must Register for UAE Corporate Tax?

According to UAE Corporate Tax Law, all taxable persons must register, even if they are exempt or eligible for 0% tax.

Entities Required to Register

UAE-Registered Companies

All companies incorporated in the UAE, including Mainland and Free Zone businesses, must register for Corporate Tax.

Businesses Meeting Revenue Threshold

Entities earning income that falls under the prescribed threshold must register regardless of tax liability.

Free Zone Businesses

Even if eligible for tax incentives, Free Zone companies must register and declare income to remain compliant.

Foreign Businesses with UAE Presence

Foreign companies with a Permanent Establishment or Nexus in the UAE must register for Corporate Tax.

Exempt Entities

Government entities, Public Benefit Organizations, and other exempt bodies may still need to register to confirm their exempt status.

Freelancers & Natural Persons

Individuals conducting business activities exceeding the prescribed turnover limit may also be required to register.

Key Notes

• Registration is mandatory even if no tax is payable

• Failure to register within timelines can lead to penalties

• FTA guidelines must be followed strictly

Entities Exempt from UAE Corporate Tax

Certain entities are exempt from Corporate Tax under specific conditions:

• Federal and Emirate Government bodies

• Government-owned and controlled entities

• Extractive businesses (oil, gas, natural resources)

• Non-extractive natural resource businesses

• Public & private pension or social security funds

• Qualifying investment funds

• UAE subsidiaries wholly owned by exempt entities

Documents Required for UAE Corporate Tax Registration

The documentation requirements may vary based on business structure, but typically include:

• Trade License copy

• Passport copies of owners or partners

• Emirates ID copies (valid)

• Memorandum of Association (MOA) or Power of Attorney

• Company contact details (email & phone)

• Business address or PO Box details

• Annual financial audit report (if applicable)

Proper documentation is essential to complete UAE Corporate Tax Registration without delays or rejection.

Step-by-Step Process for UAE Corporate Tax Registration

Step 1: Create an EmaraTax Account

Businesses must create an account on the FTA’s EmaraTax portal and enter accurate company details.

Step 2: Complete the Registration Form

All business, ownership, and activity details must be entered correctly to ensure compliance.

Step 3: Submit Required Documents

Upload all supporting documents as per FTA requirements.

Step 4: Final Review & Submission

Carefully review all entered information before final submission to avoid errors.

What Happens After Registration?

Once submitted:

• The FTA reviews the application

• Additional information may be requested

• Approval status is updated on the EmaraTax dashboard

• Corporate Tax Registration Number (TRN) is issued upon approval

Businesses should regularly monitor their EmaraTax dashboard for updates.

Deadlines for UAE Corporate Tax Registration

UAE Resident Legal Entities

• Licensed before 1 June 2023: Register before 31 May 2024

• Licensed between 1 June 2023 – 31 Dec 2023: Register within 6 months from first financial year end

• Licensed on or after 1 Jan 2024: Register within 3 months from financial year end

Non-Resident Legal Entities

• Must register within 3 months of establishing Permanent Establishment or Nexus

Natural Persons

• Residents exceeding AED 1 million turnover must register by 31 March of the following year

• Non-residents must register within 3 months of becoming taxable

Exempt Entities

• Registration deadlines are defined under FTA Decision No. 3

Penalties for Non-Compliance

Failure to comply may result in penalties, including:

• Failure to maintain records

• Late registration or deregistration

• Delayed tax return filing

• Incorrect submissions

• Failure to disclose amendments

• Obstruction of tax audits

Penalties may range from AED 1,000 to AED 20,000+, depending on the violation.

How Al Hikma Supports UAE Corporate Tax Documentation

While Corporate Tax registration is completed through the FTA’s EmaraTax platform, accurate documentation, legal translation, and compliance support are essential for approval.

Al Hikma Legal Translation Services assists businesses with:

• Corporate Tax documentation support

• Legal translation of tax and business documents

• Verification of trade licenses and identity records

• EmaraTax data accuracy assistance

• Compliance documentation and record preparation

Our role is to help businesses avoid delays, rejections, and compliance issues by ensuring all documents meet UAE authority standards.Businesses that complete UAE Corporate Tax Registration on time can avoid penalties and compliance issues.

Conclusion

UAE Corporate Tax Registration is a mandatory requirement for businesses operating in the UAE. While the tax framework is structured to support growth, compliance depends heavily on proper documentation, timely registration, and accurate submission.

With professional documentation support and legal translation assistance, businesses can navigate the registration process confidently and remain compliant with UAE Corporate Tax regulations.

Al Hikma Legal Translation Services provides reliable support for Corporate Tax documentation and compliance assistance across Dubai and the UAE.

FAQs – UAE Corporate Tax Registration

Is Corporate Tax registration mandatory in the UAE?

Yes. All taxable persons, including exempt entities, must register.

Is Corporate Tax applicable to Free Zone companies?

Free Zone companies must register even if eligible for 0% tax.

How long does Corporate Tax registration take?

Typically 5–10 working days, depending on FTA review.

Can documentation errors delay registration?

Yes. Incorrect or incomplete documents can result in delays or rejection.

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