Most UAE businesses, including free-zone companies, must register for corporate tax on the FTA's EmaraTax portal — even to pay 0%. Here's who must register, the deadline, the AED 10,000 penalty, and how we handle it for you.
EmaraTax (eservices.tax.gov.ae) is the UAE Federal Tax Authority's online portal for tax. It's where you register for corporate tax, get your Tax Registration Number (TRN), and later file your returns — the same portal also handles VAT.
Taxable profit up to AED 375,000 is charged at 0%.
Taxable profit above AED 375,000 is charged at 9%.
A Qualifying Free Zone Person can keep 0% on qualifying income, subject to conditions.
Businesses with revenue up to AED 3 million may also elect Small Business Relief and be treated as having no taxable income, subject to the FTA's conditions and timeframe. Use our corporate tax calculator to estimate your figure.
Registration is mandatory for taxable persons — and that covers most UAE businesses:
Exempt persons and some categories differ — confirm your specific status with the Federal Tax Authority.
Use your UAE Pass or email to access eservices.tax.gov.ae and open the corporate tax registration.
Trade licence, legal type, owners/shareholders, business activity and contact details.
Trade licence, Emirates ID and passport of owners/managers, and proof of authorisation.
The FTA reviews and issues your corporate tax Tax Registration Number once approved.
Tax registration and rates are governed by the UAE Federal Tax Authority — we're not a law firm, and this page is general information, not tax advice. But our tax & accounting service (delivered with our partner YABS where appropriate) takes the work off your plate:
We confirm scope and price in writing first — and we never cold-call.
Yes. Free-zone companies must register on EmaraTax and obtain a TRN, even a Qualifying Free Zone Person paying 0% on qualifying income.
Yes — registration is mandatory for taxable persons regardless of whether the tax due is AED 0, including under Small Business Relief.
The FTA applies an administrative penalty of AED 10,000 for missing your corporate-tax registration deadline. Register on time to avoid it.
No — this is general information. The Federal Tax Authority governs corporate tax; confirm your obligation, deadline and treatment with the FTA or a tax adviser. We can handle the registration and filing for you.
Corporate tax registration, VAT and bookkeeping — done for you, confirmed in writing, no hidden fees.
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