Corporate tax registration: everyone files — here is the calendar
No threshold, no free-zone exemption and no FTA registration fee — but an AED 10,000 fine for doing it late. The rules, the waiver and the deadlines, straight.
- Who registers
- every taxable person
- FTA registration fee
- free (EmaraTax)
- Late registration
- AED 10,000 penalty
- Waiver
- 1st return within 7 months of 1st period end
Corporate tax registration: what it costs and what lateness costs
The FTA registration fee is AED 0 — the other official numbers here are the penalty for missing it and the thresholds of the tax you are registering for.
| Item | Amount | Source |
|---|---|---|
| FTA registration fee | AED 0 — free on EmaraTax | FTA |
| Late registration penalty | AED 10,000 | Cabinet Decision 75/2023 |
| Waiver of that penalty | First return filed within 7 months of the taxpayer’s first period end | FTA initiative |
| Corporate tax rate | 0% up to AED 375,000 profit · 9% above | Federal Decree-Law 47/2022 |
| Qualifying free zone income | 0% under the QFZP regime | Federal Decree-Law 47/2022 |
Penalty per Cabinet Decision 75/2023; registration itself is free.
- Registration deadlines depend on the licence issue date under the FTA’s schedule — the reason "we will do it later" became an AED 10,000 mistake for many companies.
- Our service fee for registration and calendar setup is AED 1,500, itemised separately from the free government registration.
The corporate tax calendar you sign up for
Registration is a one-off; the annual cycle is not.
Recurring obligations
| Obligation | Deadline |
|---|---|
| Corporate tax return | Within 9 months of financial year end |
| Tax payment | Same 9-month deadline |
| Records kept | 7 years under the corporate tax law |
What changes your position
| Event | What to do |
|---|---|
| Revenue ≤ AED 3M | Small Business Relief may apply (periods ending by 31 Dec 2026) |
| Free zone income mix changes | Re-test QFZP qualification |
| Group or ownership changes | Review tax group and transfer pricing position |
Late returns cost AED 500 per month for the first 12 months and AED 1,000 per month after — covered in depth in our return filing guide.
Where you probably are right now
Most corporate tax registration conversations start in one of these three places.
New company
Just licensed- Your deadline runs from the licence — not from when you feel ready
- Registering is free and takes days on EmaraTax
- We fix the tax period correctly from day one
Free zone company
QFZP or not- 0% qualifying income does not exempt you from registering
- QFZP status is tested, not assumed — activity and substance rules
- We register and assess qualification in the same pass
Already late
Missed the deadline- The AED 10,000 penalty can be waived when the first return meets the FTA condition
- Your cut-off is 7 months from the end of your own first tax period
- We file registration and the first return together within that window
How corporate tax registration works, step by step
-
Deadline check
Your registration deadline from the licence date, and the waiver position if you are past it.
-
Tax period fixed
The financial year decision that sets every future return deadline — worth five minutes of care.
-
EmaraTax application
Entity, activity and period filed on the FTA portal. No government fee.
-
Registration issued
Corporate tax TRN issued; QFZP assessment documented for free zone companies.
-
Calendar on rails
Return deadline tracked from day one — 9 months after each period ends.
Registration is step one of three
Return filing
Nine months after each period: the return, the payment and the penalties for missing both.
See return filingAccounting services
The return is only as good as the books — 7-year record-keeping is part of the law.
See accounting servicesVAT registration
Different thresholds, different calendar — we run both from one desk.
See VAT registrationCorporate tax vs VAT: two different registrations
| Feature | Corporate tax | VAT |
|---|---|---|
| Who registers | Every taxable person — no threshold | Above AED 375,000 turnover |
| Rate | 9% on profit above AED 375,000 | 5% on taxable supplies |
| Registration fee | Free (EmaraTax) | Free (EmaraTax) |
| Late registration | AED 10,000 — waivable via the first return within 7 months of the first period end | AED 10,000 |
| Return cadence | Annual, within 9 months of FY end | Typically quarterly, 28 days |
What a provider can and cannot do here
What we do: register on time, fix the tax period correctly, document the QFZP position, and — if you are already late — file registration and the first return together within the seven-month window measured from the end of your first tax period.
What nobody can do: remove a penalty outside the FTA’s own rules or promise QFZP status without testing the activity. The waiver has a taxpayer-specific filing condition; anyone selling certainty beyond it is overselling.
Corporate tax registration at a glance
- 0
- AED — what the FTA charges to register
- 10k
- AED — the late registration penalty (waivable)
- 7
- months from the first period end to file the first return and qualify for the waiver
- 9%
- the tax itself — only above AED 375,000 profit
Registering is the cheap, easy step. Every figure here traces to the law, Cabinet Decision 75/2023 or the FTA.
Corporate tax as part of the whole
We run corporate tax alongside the rest of your company’s life — one team, one thread.
- CT registration
- CT return filing
- VAT registration & returns
- Accounting & bookkeeping
- Tax audit support
- Company formation
What corporate tax registration actually requires
A short list — the judgement is in the tax period and the QFZP assessment.
Trade licence
Current licence of every entity being registered.
Owner ID
Passport and Emirates ID of the authorised signatory.
Financial year
Your accounting period — it fixes the tax period and the return deadline.
Activity description
Drives the QFZP assessment for free zone companies.
Group structure
Only if multiple entities: parents, subsidiaries, tax group potential.
EmaraTax account
Existing account if you have one from VAT — we link, not duplicate.
Corporate tax registration, term by term
Taxable person
Anyone in scope of the corporate tax law — companies, most free zone entities, and some natural persons doing business.
Tax period
Your financial year for corporate tax purposes; it fixes the return deadline (9 months after it ends).
TRN (corporate tax)
The corporate tax registration number issued on EmaraTax — separate from your VAT TRN.
QFZP
Qualifying Free Zone Person: keeps qualifying free zone income at 0% — registration is still mandatory.
Small Business Relief
Elective relief for revenue up to AED 3M, for tax periods ending on or before 31 December 2026.
Waiver initiative
The FTA programme: the AED 10,000 late-registration penalty is waived if the first return is filed within 7 months of the taxpayer’s first period end. The cut-off is individual, not one global date.
Corporate tax registration: your questions, with the official numbers
Who must register for UAE corporate tax?
Every taxable person — mainland companies, free zone entities (including those expecting 0% as QFZPs), and some natural persons doing business. There is no turnover threshold for registering: the 375,000 figure is where the 9% rate starts, not where the registration duty starts.
How much does corporate tax registration cost?
The FTA charges nothing — registration is free on EmaraTax. The Dubase registration service costs AED 1,500. Registering late carries an AED 10,000 penalty under Cabinet Decision 75/2023.
Can the AED 10,000 late registration penalty be waived?
Yes. Under the FTA initiative, the penalty is waived if you file your first corporate tax return within 7 months of the end of your first tax period. The cut-off therefore depends on that tax period; it is not one global calendar date. If you are late, registration and the first return need to be handled together and within your own seven-month window.
Do free zone companies really have to register?
Yes. The 0% QFZP regime is something you claim in a return — it is not an exemption from registering or filing. Skipping registration costs a free zone company the same AED 10,000 as anyone else.
What is my registration deadline?
It depends on your licence issue date under the FTA’s published schedule — not on when you start trading or become profitable. Tell us your licence date and we give you the exact deadline the same day.
How long does registration take?
The application takes a day or two to prepare and the FTA typically processes it within days. The judgement is in fixing the right tax period — it sets every future return deadline — and documenting the QFZP position for free zone companies.
What happens after I register?
The annual cycle starts: a corporate tax return within 9 months of each financial year end, records kept for 7 years, and payment by the same deadline as the return. Registration is the cheap, easy step — the calendar is the commitment.
I earn very little — do I still register?
Yes. Even businesses eligible for Small Business Relief (revenue up to AED 3M, tax periods ending on or before 31 December 2026) must register and file to claim it. The relief removes taxable income; it does not remove the paperwork.
Where these numbers come from
Every figure traces to the corporate tax law, Cabinet Decision 75/2023 or FTA publications. Rules change — we verify before every engagement.
Register before the meter starts
Tell us your licence date. Within 24 hours you get your deadline, your waiver position and the fee — in writing.
Start now