Every company that qualifies as a taxable person must register for Corporate Tax within the timeline the Federal Tax Authority sets, and if it misses this, the FTA can register it anyway, backdated to when it first became taxable. The sources here only give the specific deadline for unincorporated partnerships, not for companies generally.
Every Taxable Person must register for Corporate Tax with the FTA in the form, manner and timeline the FTA prescribes, and obtain a Tax Registration Number.
The FTA may, at its discretion, register a Person for Corporate Tax effective from the date that Person became a Taxable Person, if it should have registered but did not.
Unincorporated Partnerships (where not separately taxable) have specific deadlines: 31 August 2025 if their first financial year ended before 1 July 2025, or within 3 months of the end of their first financial year otherwise.
AED 10,000 if you register for Corporate Tax after the deadline the FTA sets. This can be waived if you file your first tax return (or annual declaration, if exempt) within 7 months of your first tax period end instead of 9.
Late registration for Corporate Tax attracts the Administrative Penalty set out in Cabinet Decision No. 75 of 2023, currently AED 10,000, as added by Cabinet Decision No. 10 of 2024.
FTA guidance sets out a waiver/refund initiative for this penalty where the first Tax Return or annual declaration is filed within seven months of the end of the first Tax Period or Financial Year. Based on FTA guidance
Yes. The FTA will waive the AED 10,000 late registration penalty (and refund it if already paid) if you file your first Corporate Tax return within 7 months of the end of your first tax period, instead of the usual 9 months.
Failure to submit a Corporate Tax registration application within the FTA's specified timeframe attracts a fixed penalty of AED 10,000 under Cabinet Decision No. 75 of 2023.
The FTA's waiver initiative (guidance, not legislation) allows this penalty to be waived, and refunded if already paid, where the Taxable Person submits its Tax Return within seven months of the end of its first Tax Period rather than the standard nine months. Based on FTA guidance
Yes. If your company counts as a Taxable Person under Corporate Tax law, you must register even if it earned no revenue - there's no revenue threshold that excuses you from registering.
Any Taxable Person must register for Corporate Tax with the FTA and obtain a Tax Registration Number, except where the Minister prescribes otherwise.
FTA guidance confirms that low or nil revenue does not remove a Resident Person's obligation to register, since eligibility for reliefs like Small Business Relief does not affect compliance obligations. Based on FTA guidance
A Person that is wholly an Exempt Person (e.g. under Article 7 or 8 for extractive/non-extractive natural resource businesses) is not required to register unless it also conducts other taxable business. Based on FTA guidance
Yes. Every UAE free zone company counts as a taxable business under Corporate Tax law, so it must register with the FTA - even if it later qualifies for the 0% Free Zone rate, it still has to register and file returns.
A juridical person incorporated or established under UAE legislation, including a Free Zone Person, is a Resident Person and therefore a Taxable Person under Article 11(3)(a) of the Corporate Tax Law.
The FTA's Tax Return framework treats a Qualifying Free Zone Person as one of the recognised categories of Taxable Person required to interact with the Corporate Tax system. Based on FTA guidance
Yes. A foreign company with a branch in the UAE has a Permanent Establishment here, which makes the foreign company itself a taxable Non-Resident Person, so it must register for Corporate Tax.
A Taxable Person is either a Resident Person or a Non-Resident Person, and Corporate Tax is imposed on Taxable Persons.
A Non-Resident Person includes a Person who has a Permanent Establishment in the State.
FTA guidance confirms a UAE branch of a foreign company creates a UAE Permanent Establishment for the foreign company, which is treated as a Non-Resident Person rather than a Resident Person. Based on FTA guidance
Yes. Having a VAT registration doesn't exempt you - if your business is within Corporate Tax scope, you must register separately and you'll get a new, different Corporate Tax number.
Any Taxable Person must register for Corporate Tax and obtain a Tax Registration Number, except in circumstances the Minister prescribes (Article 51, Corporate Tax Law).
FTA guidance confirms that existing VAT or Excise registration does not remove the separate obligation to register for Corporate Tax if within scope, and a new TRN is issued. Based on FTA guidance
Guidance only, not tax advice. Answers were drafted by TI from the FTA’s published law and last updated on 25 September 2026; rely on the official text and a registered tax agent before you file.