Every company in the UAE (mainland or free zone, profitable or not) must register for Corporate Tax. The deadline depends on when your company was set up, and missing it costs AED 10,000. Here's how to work out yours.
New companies: three months from incorporation
Companies incorporated or established in the UAE on or after 1 March 2024 must register for Corporate Tax within three months of their incorporation date.
The three months run from the date on your licence or certificate of incorporation, not from the end of that month. A company incorporated on 15 January must register by 15 April.
| Incorporated on | Register by |
|---|---|
| 10 October 2026 | 10 January 2027 |
| 2 November 2026 | 2 February 2027 |
| 20 December 2026 | 20 March 2027 |
This applies even if your company hasn't started trading, has no bank account yet or expects a loss. The registration deadline is about the company existing, not about earning profit.
Companies set up before March 2024
Companies that already existed on 1 March 2024 had deadlines during 2024, set by the month their licence was issued. All of those deadlines have passed. If your company was never registered, register now. The penalty has already applied, but the waiver below may still help.
Individuals and freelancers
Individuals doing business in the UAE (freelancers, sole establishments and other self-employed people) only need to register once their business turnover exceeds AED 1 million in a calendar year. Resident individuals who cross that line must register by 31 March of the following year. Salary, personal investment income and private real estate income don't count towards the AED 1 million.
A freelancer who has set up a company (for example an FZ-LLC) is different: the company must register within three months of incorporation, whatever its turnover. See our guide for freelancers and consultants.
Foreign companies
Non-resident companies with a permanent establishment or a nexus in the UAE have their own registration deadlines. If you're a foreign business with UAE operations or UAE property income, get advice on your specific timeline.
The AED 10,000 late registration penalty and the waiver
Registering late costs AED 10,000. It applies even if your company has no Corporate Tax to pay.
The FTA offers a waiver: if you file your first Corporate Tax return within seven months of the end of your first tax period (instead of the usual nine), the late registration penalty is waived, and refunded if you already paid it. The waiver applies to your first tax period only.
Example: a company with a calendar financial year whose first tax period ends on 31 December 2026 normally has until 30 September 2027 to file. To get the waiver, it must file by 31 July 2027.
What you need to register
- Trade licence (and certificate of incorporation, for free-zone companies)
- Passport and Emirates ID of the authorised signatory
- Memorandum or articles of association
- Proof of authorisation for the signatory (for example a power of attorney or board resolution)
- Contact details and your financial year-end
Registration is done on EmaraTax and is free. Once approved, you receive a Corporate Tax Registration Number and your tax period is set.
After you register
Registration is the start, not the end. You'll need to keep accounting records from day one, and file your first Corporate Tax return within nine months of the end of your first tax period. Estimate what you might owe with our Corporate Tax calculator, and read about why bookkeeping matters for your return.
Register on time, the first time
We register your company for Corporate Tax on EmaraTax, set up your tax period and keep your books ready for your first return.