UAE corporate tax registration on EmaraTax — 2026
Most UAE businesses, including free-zone companies, must register for corporate tax on the FTA's EmaraTax portal — even to pay 0%. Use this guide to understand the next step after formation, then request a written tax-support scope if you need help.
What is EmaraTax?
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.
The rates, in plain English
First AED 375,000
Taxable profit up to AED 375,000 is charged at 0%.
Profit above 375k
Taxable profit above AED 375,000 is charged at 9%.
QFZP qualifying income
A Qualifying Free Zone Person can receive 0% only on qualifying income, subject to the conditions.
QFZP non-qualifying income
Taxable income that is not qualifying is 9% for a QFZP, without the AED 375,000 standard band.
An eligible resident person may elect Small Business Relief only when revenue is at most AED 3 million in the current and all prior tax periods, subject to the FTA conditions and timeframe. A QFZP cannot elect Small Business Relief. Use our corporate tax calculator to compare the standard and QFZP rate paths.
Who must register?
Registration is mandatory for taxable persons — and that covers most UAE businesses:
- Mainland companies and most free-zone companies (including Qualifying Free Zone Persons, which may receive 0% on qualifying income only)
- Many natural persons running a business or business activity above the FTA's turnover threshold
- You must register and get a TRN even if you expect to pay 0% or elect Small Business Relief
Exempt persons and some categories differ — confirm your specific status with the Federal Tax Authority.
How to register on EmaraTax
Create / log in to EmaraTax
Use your UAE Pass or email to access eservices.tax.gov.ae and open the corporate tax registration.
Enter your business details
Trade licence, legal type, owners/shareholders, business activity and contact details.
Prepare documents after review
The FTA may require the trade licence, Emirates ID and identity or authority documents. Request and share them securely only after your scope is agreed; do not send identity documents just to ask a question.
Submit & get your TRN
The FTA reviews and issues your corporate tax Tax Registration Number once approved.
How Formenzo helps
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. Our tax & accounting service is a post-formation add-on: first request a written scope for the work you need, then review it before payment.
- Corporate tax registration on EmaraTax and your TRN
- VAT registration where your turnover requires or benefits from it
- Bookkeeping so your records and filings stay clean
- Guidance on free-zone qualifying income and the 0% conditions, with deadline reminders
We confirm scope and price in writing first — and we never cold-call.
Questions founders ask
Do free-zone companies need to register for corporate tax?
Most free-zone juridical persons are Taxable Persons and must register on EmaraTax and obtain a TRN under the applicable FTA rules, including a QFZP with 0% qualifying income.
Do I register even if I'll pay 0%?
Taxable Persons must check and meet their FTA registration obligation even where tax due is AED 0. A QFZP follows separate qualifying/non-qualifying income rules and cannot elect Small Business Relief.
What's the penalty for late registration?
The FTA can apply an AED 10,000 administrative penalty for missing the corporate-tax registration deadline. Check the FTA’s current waiver initiative and eligibility, rather than relying on a general summary.
Is this tax advice?
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.
Need help after formation?
Request a written scope for corporate tax registration, VAT or bookkeeping. Review it before payment, then keep the agreed work on track.
Request tax support →