The Federal Tax Authority has set firm deadlines for Corporate Tax registration in FTA Decision No. 3 of 2024, which took effect on 1 March 2024. Every taxable person must register, including free zone companies and businesses that expect to pay no tax. Registering late carries an administrative penalty of AED 10,000.
Companies already in existence
For resident companies and other juridical persons incorporated before 1 March 2024, the deadline depends on the month their licence was issued, regardless of the year. For example, businesses whose licence was issued in January or February must register by 31 May 2024. Deadlines for other months follow in stages through the rest of 2024.
If a business holds more than one licence, the deadline is based on the licence with the earliest issue date.
New companies
Companies incorporated on or after 1 March 2024 must register within three months of incorporation or establishment.
Individuals and non-residents
- Individuals carrying on a business with turnover above AED 1 million in a calendar year have their own deadlines, linked to the year in which the threshold is crossed.
- Non-resident persons with a permanent establishment or a nexus in the UAE also have specific timelines.
How to register
Registration is made online through the FTA’s EmaraTax portal. You will need your trade licence, details of owners and authorised signatories, and information about your financial year. Once approved, you receive a Corporate Tax Registration Number.
What to do now
- Find your earliest licence issue date and check the matching deadline.
- Gather your documents and confirm your financial year.
- Register early. Applications can take time if the FTA asks for more information, and the penalty applies once the deadline passes.
If you are not sure of your deadline, or want us to handle your registration, please get in touch.
This article is general information based on the rules as we understand them at the date of publication. It is not advice on your circumstances. Laws and practice change, so please speak to us before acting on it.
