UAE Corporate Tax registration: deadlines, the AED 10,000 penalty and the waiver

• All juridical persons subject to Corporate Tax must register and obtain a Corporate Tax Registration Number. (source, as of 20 October 2026)
• UAE companies, including free-zone companies, set up on or after 1 March 2024 must apply within 3 months of incorporation. (source, as of 20 October 2026)
• Individuals must register when business turnover exceeds AED 1 million in a calendar year, by 31 March of the following year. (source, as of 20 October 2026)
• Late registration penalty: AED 10,000. (source, as of 20 October 2026)
• The penalty is waived if the first return (or annual declaration) is filed within 7 months of the end of the first tax period. (source, as of 20 October 2026)
• Registration is free in EmaraTax; the FTA processes a complete application within 20 business days. (source, as of 20 October 2026)

• Every company and other juridical person subject to Corporate Tax. This covers mainland LLCs and free-zone companies, whether or not they expect to make a profit or pay any tax.
• Individuals running a business (sole establishments, freelancers) once business turnover exceeds AED 1 million in a calendar year. Salary, personal investment income and real-estate investment income don’t count towards the AED 1 million.
• Some exempt persons, when the FTA asks them to.

A UAE branch of a UAE company doesn’t register separately. It’s part of the parent company and is covered by the parent’s registration and return.

Corporate Tax registration is its own application in EmaraTax, made under Corporate Tax on your taxable person profile, even if you’re already registered for VAT.

The deadlines come from FTA Decision No. 3 of 2024, which took effect on 1 March 2024.

Companies that existed before 1 March 2024 had deadlines in 2024, set by the month their licence was issued. Those dates have all passed. If you’re in that group and still not registered, register now and read the waiver section below.

Example: a Dubai LLC incorporated on 10 February 2026 has to apply by 10 May 2026.

Missing the registration deadline carries an administrative penalty of AED 10,000.

The FTA’s Corporate Tax Late Registration Penalty Waiver Initiative removes it if you file your first Corporate Tax return, or annual declaration for exempt persons, within seven months of the end of your first tax period. According to the FTA, the waiver covers businesses that:

• registered late;
• haven’t applied to register yet; or
• have already been charged the penalty, whether or not they paid it.

If you’ve already paid, the AED 10,000 is credited back to your EmaraTax tax account once you meet the condition.

Example: if your first tax period ends on 31 December 2026, filing the first return by 31 July 2027 qualifies for the waiver. That’s two months ahead of the normal 30 September 2027 return deadline, so plan to have your accounts ready early.

All files must be PDFs of up to 15 MB each:

• Trade licence, including branch licences if you have them.
• Certificate of incorporation, memorandum of association or partnership agreement (if available).
• Commercial registration certificate, or another official document from your licensing authority.
• Emirates ID and passport of every owner holding more than 25%, and of the authorised signatories.
• Proof of the signatory’s authority.

1. Create and activate your EmaraTax account, if you don’t have one.
2. On the dashboard, create a taxable person profile for the business.
3. Click View to open the taxable person account.
4. Under Corporate Tax, open the three-dot Action menu and click Register.
5. Complete the application and submit it.

Registration is free of charge. The FTA estimates about 25 minutes to fill in the application and up to 20 business days to process a complete one. Once approved, you receive a Corporate Tax Registration Number.

If your revenue is AED 3 million or less, you may be able to elect Small Business Relief. You can only elect it in a Corporate Tax return, so you have to be registered first. On 3 August 2026 the FTA repeated that eligible businesses must register, file a simplified return and keep records.

The relief currently applies to tax periods ending on or before 31 December 2029.

Your first return is due nine months after your first tax period ends, or within seven months if you’re relying on the waiver. What you’ll need then is a year of clean books: a P&L, a balance sheet and, for the relief, proof of your revenue. The Corporate Tax return guide covers what the return asks for.

Yako builds those books from the bank statements you upload (PDF, CSV or Excel; there’s no direct bank feed). Yako can also track your Corporate Tax deadline on your overview. Registration itself, and filing, happen in EmaraTax: Yako doesn’t submit anything to the FTA for you.

See how bank statements become financial statements and how Yako handles UAE VAT and Corporate Tax. If you’re also VAT-registered, see our VAT return guide.

Do I need to register for Corporate Tax in the UAE?

Yes, if your business is a company or other juridical person subject to Corporate Tax: all of them must register and get a Corporate Tax Registration Number. An individual running a business must register once business turnover exceeds AED 1 million in a calendar year.

Do free zone companies need to register for Corporate Tax?

Yes. A company incorporated in a UAE free zone registers on the same timeline as a mainland company: within three months of incorporation for companies set up on or after 1 March 2024.

What is the Corporate Tax registration deadline for a new company?

Three months from the date of incorporation, establishment or recognition for a UAE company set up on or after 1 March 2024. A foreign company that is effectively managed and controlled in the UAE has three months from the end of its financial year.

What is the penalty for late Corporate Tax registration?

AED 10,000. The FTA waives it if you file your first Corporate Tax return, or annual declaration for exempt persons, within seven months of the end of your first tax period. A penalty already paid is credited back to your tax account once you meet that condition.

How much does Corporate Tax registration cost?

Nothing. Registration through EmaraTax is free of charge. The FTA estimates about 25 minutes to submit the application and up to 20 business days to process a complete one.

What documents do I need to register for Corporate Tax?

Your trade licence (including branch licences), certificate of incorporation, memorandum of association or partnership agreement if you have one, the Emirates ID and passport of each owner holding more than 25% and of the authorised signatories, and proof of the signatory's authority. Files must be PDFs of up to 15 MB each.

Do I need to register if I qualify for Small Business Relief?

Yes. Small Business Relief is claimed in your Corporate Tax return, so you must be registered to claim it. The FTA has confirmed that businesses eligible for the relief must still register, file a simplified return and keep records.

Does a branch need its own Corporate Tax registration?

No. A UAE branch of a UAE company is part of the parent company, so it is covered by the parent's registration and return rather than registering separately.

• FTA service card: Corporate Tax Registration (documents, steps, FAQs, waiver)
• FTA Decision No. 3 of 2024 on the Corporate Tax registration timeline
• Cabinet Decision No. 75 of 2023 and amendments, incl. No. 10 of 2024 (AED 10,000 penalty)
• Federal Decree-Law No. 47 of 2022 on Corporate Tax, and amendments (Art. 51 registration)
• FTA news, 3 Aug 2026: Small Business Relief claimants must register and file

Last reviewed 20 October 2026 against the FTA and Ministry of Finance sources listed on this page.

This guide is general information, not tax advice. For your own position, speak to a registered tax agent or your accountant.