UAE Corporate Tax Registration Deadline 2025: Complete Guide

The Corporate tax registration deadline has been announced in the UAE by the FTA, and businesses need to take note of this deadline. The deadline for corporate tax registration in the UAE depends on the license issuance date, so businesses must ensure they meet this deadline to avoid any penalties or issues with the tax authorities.

It’s always better to be prepared and take care of these responsibilities in a timely manner to maintain smooth operations and avoid any unnecessary complications.

UAE Corporate Tax Structure

The UAE introduced a federal corporate tax (CT) effective for financial years starting on or after 1 June 2023. The tax is applied to the taxable income of businesses operating in the UAE.

Generally, all businesses and commercial activities in the UAE are subject to corporate tax, with some exceptions. Taxable persons include:

• Companies incorporated or established in the UAE.

• Foreign companies with a fixed place of business in the UAE.

• Certain non-resident juridical persons without a permanent establishment.

• Resident natural persons conducting business activities, if their annual income exceeds AED 1 million.

Tax Rates and Exemptions

Tax Rates:

• 0% for taxable income up to AED 375,000.

• 9% for taxable income above AED 375,000.

Exemptions:

• UAE government entities.

• UAE government-controlled entities.

• Extractive businesses.

• Non-extractive natural resource businesses.

• Qualifying public benefit entities.

• Qualifying investment funds.

• Public and private pension funds.

• Juridical persons wholly owned by exempt persons.

• Other persons as determined by the Cabinet.

Deadline for Corporate Tax Registration in UAE for Taxable Persons

The following table provides a general overview of corporate tax registration timeline in the UAE:

Specific deadlines may vary based on individual circumstances. It is essential to consult with a tax professional or refer to the FTA website for the most accurate information.

Deadlines for Resident Juridical Persons in 2024

The UAE Federal Tax Authority (FTA) introduced Decision No. 3 of 2024, which outlines specific deadlines for corporate tax registration in UAE. These deadlines are based on the date of license issuance.

Implications of Late Tax Registration in the UAE

Here’s what happens if a business misses the corporate tax registration deadline in the UAE:

1. Penalties

The FTA imposes financial penalties for late registration, which can be AED 500 per day of delay, up to a maximum of AED 100,000. These penalties can vary depending on the duration of the delay.

2. Interest Charges

In addition to penalties, businesses might face interest charges on unpaid taxes.

3. Legal Consequences

Persistent non-compliance could lead to more severe legal actions.

4. Reputational Damage

Failure to comply with tax regulations can damage a business’s reputation and credibility.

Steps to Register for Corporate Tax in the UAE

Registering for corporate tax in the UAE is primarily done through the EmaraTax portal. Here’s a general outline of the process:

Step 1. Create an EmaraTax Account

Visit the EmaraTax portal (https://tax.gov.ae/en/services/corporate.tax.registration.aspx)

Register with your email ID and phone number or UAE Pass.

Step 2. Add Taxable Person

Once logged in, you’ll see a screen listing Taxable Persons linked to your profile. If there are no Taxable Persons, create a new one by providing necessary details like legal name, trade name, license number, and legal structure.

Step 3. Initiate Corporate Tax Registration

Select ‘Register’ under the Corporate Tax section on the dashboard. Follow the on-screen guidelines and instructions.

Step 4. Provide Entity Details

Complete the online application form, providing detailed information about your business, including:

• Entity details (legal structure, name, trade license)

• Identification details (trade license copy, passport copies of owners)

• Business activities

• Owners or shareholders information

• Contact details

• Authorized signatory details

Step 5. Review and Submit

Carefully review all entered information for accuracy. Declare the accuracy and completeness of the information provided. Submit the Corporate Tax Registration application.

Step 6. Obtain Tax Registration Number (TRN)

Upon successful registration, you will receive a TRN, which is essential for tax compliance.

We highly recommend consulting UAE tax experts at Shuraa Tax for the most accurate and up-to-date information, as tax regulations may change.

Secure Your Business’s Tax Future with Shuraa

Meeting the corporate tax registration deadline in the UAE is crucial to avoid hefty penalties and ensure smooth business operations. Timely registration also helps you manage your finances better and sets your business up for long-term success.

If the process seems overwhelming, you don’t have to handle it alone. At Shuraa Tax, we’re here to help. Our team of experienced accountants, auditors, and tax advisors in Dubai is ready to take care of all your tax and accounting needs. We’ll guide you through the registration process, assess your current financial situation, and help you plan your taxes and bookkeeping effectively.

Let us take the stress out of corporate tax registration so you can focus on growing your business. Reach out to Shuraa Tax today at +971508912062 or info@shuraatax.com, and we’ll make sure everything is done accurately and on time.

Frequently Asked Questions (FAQs)

What is the deadline for corporate tax registration in the UAE?

Deadlines for Corporate Tax Registration: If your total turnover exceeds 1 million for the year 2024 then you must comply with Corporate Tax Registration by 31 March 2025.

Corporate Tax Filing: After the tax registration you must file your Corporate Tax Return by 30 September 2025.