Corporate tax registration is mandatory for UAE businesses
Get expert help from Hire Consultancy to easily obtain your corporate tax number
Corporate Tax Registration in the UAE is required under Federal Decree-Law No. 47 of 2022. All taxable entities—including mainland companies, free zone entities, and certain exempt persons—must register with the Federal Tax Authority (FTA) to comply with regulations and avoid penalties.
Timely registration ensures legal operations, access to government benefits, and market credibility.
The process can be complex, but Hire Consultancy provides expert assistance to make it seamless. Register for Corporate Tax quickly, accurately, and in full compliance with Hire Consultancy!
Corporate tax is a direct tax on the net income of companies and business entities. Introduced in 2023 under Federal Decree-Law No. 47, it applies to entities with a trade license in mainland and free zones.
For MNEs with global revenues ≥ €750 million (~AED 2.99B), effective January 1, 2025
The tax supports economic growth while meeting international standards under OECD Pillar Two rules.
All taxable persons must register with the FTA and obtain a Tax Registration Number (TRN). Non-compliance may lead to penalties.
Individuals with a commercial license and annual revenue over AED 1 million must register.
Freelancers & Sole Proprietors – Registration required if revenue exceeds AED 1 million (even under personal name)
Businesses eligible for Small Business Relief (revenue below AED 3 million) must still register to claim exemptions
Mainland and free zone businesses must register
Free zone entities may qualify for incentives but registration is mandatory
Foreign entities with UAE operations are subject to registration
Qualifying Public Benefit Entities (QPBE) – Charitable organizations under Cabinet Decision No. 37 of 2023 must register
Unincorporated partnerships may now opt to be treated as taxable persons with FTA approval (Cabinet Decision No. 63 of 2025, effective retrospectively from June 1, 2023)
Non-resident investors in Qualifying Investment Funds (QIFs) and Real Estate Investment Trusts (REITs) may have a taxable nexus if ownership or control exceeds specified thresholds (Cabinet Decision No. 34 of 2025)
Government and government-controlled entities (per Cabinet Decision)
Extractive and non-extractive natural resource businesses (notify Ministry of Finance)
Qualifying public benefit entities, pension funds, and investment funds
Certain subsidiaries of exempt entities (application required). Foreign-incorporated entities wholly owned by exempt persons (Cabinet Decision No. 55 of 2025)
Taxable income
≤ AED 375,000
Taxable income
> AED 375,000
Qualifying
income
Non-qualifying
income
DMTT for large MNEs
Global revenues ≥ €750M
Effective January 1, 2025
As of November 2025, with a grace period for record updates extended until March 31, 2025, without penalties for eligible adjustments.
Registration was due in 2024. Register immediately if not yet completed to avoid penalties.
Turnover > threshold in 2024 → Register by March 31, 2025 (grace period applies for updates)
Turnover > threshold in 2024 or later → Register within 3 months of meeting criteria
Failure to register on time incurs a AED 10,000 penalty for all taxable entities.
Additional penalties apply for non-compliance, such as late filings or record updates post-grace period.
Submit documents online via the FTA portal. As of 2025, audited financial statements are required for taxable persons with revenue exceeding AED 50 million.
Register on the EmaraTax portal
Select 'Register' under Corporate Tax; review instructions and documents
Provide type, incorporation date, and upload certificate
Submit trade license, activities, branches, and legal name (English & Arabic)
Include address, email, and phone
Assign at least one (multiple allowed)
Verify details; receive reference number for tracking
Errors can cause delays or penalties.
Let Hire Consultancy manage the process expertly—contact us today!
The FTA reviews applications within 20 business days and may request additional information.
For 2025, businesses with revenue > AED 50 million must maintain audited financials.
After registration, file returns and pay taxes within 9 months from financial year-end.
For tax periods ending December 31, 2024, the deadline is September 30, 2025.
Transfer pricing documentation is mandatory for entities exceeding AED 200 million revenue.
Hire Consultancy streamlines the entire process—from EmaraTax profile creation to full compliance
Including 2025 updates like DMTT and audited financials. Focus on your business while we handle the details.
Avoid penalties and ensure compliance—contact Hire Consultancy today for expert, hassle-free Corporate Tax Registration!