02 / STEP BY STEPHow it works, step by step.
Open any step for the detail.
03 / FROM THE SOURCESWhat the official documents say.
Corporate Tax registration is mandatory for all taxable persons — including free zone companies and many individuals running a business — regardless of whether they actually owe any tax. You register once and receive a Tax Registration Number (TRN).
Registration is done online through the FTA's EmaraTax portal. You will need your trade licence, the owners' Emirates IDs and passports, and the company's contact and ownership details.
The FTA sets registration deadlines based on the month your licence was issued; missing your deadline triggers an administrative penalty, so register early rather than waiting for your first tax return.
After registering, you file one Corporate Tax return per year within nine months of your financial year-end, paying any tax due at the same time.
Natural persons (individuals) only need to register if their annual business turnover exceeds AED 1 million; salary, personal investment and real estate income are outside the scope of Corporate Tax.
04 / THE KEY FACTSThe figures, with their sources.
| Fact | Value | Source |
|---|---|---|
| CT registration | Mandatory for all taxable persons | FTA — Registration Guide |
| Registration portal | EmaraTax | UAE FTA |
| Natural person registration threshold | AED 1,000,000 turnover | UAE FTA |
| Return filing deadline | 9 months after financial year-end | UAE FTA |
| Late registration | Administrative penalty applies | FTA — CTP001 |
05 / SOURCES & DOWNLOADSKnow what this guide rests on.
Legal basis: 2 primary source documents. Laws change; verify with the issuing authority before acting.
- UAE CT — Registration of Juridical Persons Guide EN Aug 2023
- UAE CT Public Clarification CTP001 — Registration Timeline Jun 2024
Download the official documents
Verify your email to receive a secure download link for the primary-source PDFs.