Since the introduction of UAE Corporate Tax (CT) in mid-2023, businesses operating in the UAE must navigate new obligations around registration, tax filing, and compliance. While the UAE remains business-friendly, missing deadlines or misfiling can lead to penalties, interest, or lost tax benefits. This article explains how to register for corporate tax and when to file tax returns.
Who must Register
- All taxable persons (companies, branches, individuals engaged in business) are required to register for UAE Corporate Tax and obtain a CT Registration Number (CT TRN).
- Even exempt persons (who may have 0% tax treatment) may be required to register, depending on FTA requirements. For natural persons (sole proprietors, freelancers) conducting business, registration is compulsory if their turnover exceeds AED 1 million in a calendar year.
When to Register
- New companies must register promptly after incorporation or issuance of their trade license. Some authorities advise registration within three months of formation.
- For natural persons who exceed the AED 1 million turnover threshold in a given year, the deadline to register is March 31 of the following year. If registration is delayed, a penalty of AED 10,000 may apply.
How to Register (EmaraTax)
- Login (or sign up) to the EmaraTax platform. Add your entity (taxable person) to your account.
- Select “Corporate Tax Registration” and complete the required fields (entity type, business activity, financial year, shareholders, etc.).
- Submit supporting documents (license, shareholder IDs, tenancy, MOA, etc.). On approval, you will receive your CT Registration Number (CT TRN).
When to File: Deadlines & Extensions
Standard Deadline
- The corporate tax return must be filed electronically within nine months from the end of the relevant financial year.
- Tax payable (if any) is due at the same time as the filing of the return.
Special or Extended Deadlines
- Under Decision No. 7 of 2024, the FTA extended the CT return and payment deadline to 31 December 2024 for certain taxpayers whose tax periods ended on or before 29 February 2024, including newer companies incorporated after 1 June 2023.
- The extension was intended to ease compliance burdens for newly formed entities.
Penalties & Risks of Late Filing
- Noncompliance or late filing may attract administrative penalties as per the UAE Corporate Tax Law and Tax Procedures Law.
- The FTA emphasizes that both the filing and settlement of tax dues must occur within nine months after the tax period to avoid fines.
- Beyond penalties, late filing may disqualify a business from claiming exemptions (e.g. free zone benefits) or may trigger audits and interest charges.
Filing corporate tax in the UAE is a critical compliance requirement for most businesses. Registration via the EmaraTax portal is the first step, and tax returns must be submitted electronically within nine months after the end of your financial year. While special extensions may apply to newly incorporated entities, it’s essential to prepare early, maintain accurate records, and understand the demands around transfer pricing, auditing, and free zone conditions. Adhering to these deadlines and practices not only ensures compliance but also safeguards the business from penalties, interest, and reputational risks.
Written by Roaa Abdelrahman
Source:
- Corporate Tax Filing Deadlines and important Dates for UAE Businesses – TAX GIAN
- UAE Corporate Tax Filing 2025: Key Compliance Steps for Audit and Transfer Pricing Readiness – China Briefing (From Dezan Shira & Associates)
- Corporate Tax Registration Services in UAE – The VAT Consultant
