UAE Corporate Tax registration: who must register, the deadlines, and the AED 10,000 penalty
UAE Corporate Tax is 9% above AED 375,000 — but first you must register on EmaraTax. Here's who's in scope, the deadlines that still bite, the AED 10,000 late penalty, and how the FTA waiver works.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Corporate Tax has applied since financial years starting on or after 1 June 2023 · last reviewed 3 July 2026. Rules and deadlines change — confirm your specific dates against the primary sources cited at the end before acting.
The UAE introduced a federal Corporate Tax (Federal Decree-Law No. 47 of 2022): 9% on taxable income above AED 375,000, and 0% below it. But the rate is the second step. The first — and the one that carries a penalty — is registration.
Registration is mandatory, and separate from the rate
Almost every business is a "taxable person" and must register for Corporate Tax on the FTA's EmaraTax portal, get a Corporate Tax registration number, and file an annual return — even if the eventual tax due is zero. Being under the AED 375,000 threshold changes what you pay, not whether you register and file.
The deadlines that still matter
- Resident companies had staggered deadlines through 2024 based on the month their trade licence was issued (FTA Decision No. 3 of 2024). If that date passed, register immediately — the penalty accrues from the missed date, not from today.
- New companies incorporated on or after 1 March 2024 must register within three months of incorporation.
- Natural persons (individuals and sole establishments running a business) whose turnover exceeded AED 1 million in a calendar year must register by 31 March of the following year — so crossing AED 1 million in 2025 means registering by 31 March 2026.
The penalty — and the way out
Miss your window and the FTA can impose a AED 10,000 late-registration penalty. The important relief: that penalty can be waived if you file your first Corporate Tax return or annual declaration within seven months of the end of your first tax period. In practice, registering and getting your first filing done early is the cheapest insurance there is.
Sources
- Federal Tax Authority — Corporate Tax: https://tax.gov.ae/en/taxes/corporate.tax.aspx
- Ministry of Finance — Corporate Tax: https://mof.gov.ae/corporate-tax/
This article is general information on registration and filing, reviewed on 3 July 2026 — not tax advice. Confirm your obligations and dates with the Federal Tax Authority or a licensed tax agent.
Frequently asked questions
Do I have to register even if my profit is under AED 375,000?
Yes. Registration and the 0% rate are two different things. Almost every business and taxable person must register for Corporate Tax on EmaraTax; the 9% rate then applies only to taxable income above AED 375,000, and 0% below it. Being below the threshold does not exempt you from registering or filing.
What is the penalty for registering late?
AED 10,000. The FTA has run a waiver: the late-registration penalty can be reversed 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, rather than the usual nine.
When is my Corporate Tax return due?
Within nine months of the end of your tax period. For a financial year ending 31 December 2025, the return and any payment are due by 30 September 2026.