Tax
Corporate Tax Registration
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UAE corporate tax is set to take effect from June 1, 2023, making it essential to understand the registration process and the requirements for corporate tax compliance. It’s equally important to be aware of administrative obligations such as deregistration, tax registration, filing corporate tax returns, and making payments.
The UAE has initiated early corporate tax registration for certain categories of companies operating within the country. These selected companies will receive invitations from the Federal Tax Authority to register for digital services via the EmaraTax platform.
UAE Corporate Tax Registration User Manual
- Entity details
- Identification details
- Authorized signatory
- Contact details
- Review and declaration
How And When To Register For Corporate Tax In UAE?
In the UAE, all businesses are required to register with the Federal Tax Authority and obtain a corporate tax registration number or ID.
This corporate tax registration is mandatory for all companies and businesses, whether they are subject to the 0% corporate tax rate or the 9% corporate tax rate.
Taxpayers must complete their UAE corporate tax registration electronically through the Federal Tax Authority’s website.
UAE Corporate Tax Deregistration And Tax Return Filing
If your business is a corporation and registered for corporate tax, you have the option to deregister it before it is no longer subject to corporate tax. Once you’ve filed your corporate tax returns, the Federal Tax Authority (FTA) will proceed with deregistering your business. To complete the deregistration process, you must ensure that all corporate tax liabilities and any outstanding penalties have been settled.
Businesses are required to submit a single consolidated tax return instead of multiple returns. This consolidated return must be filed within nine months following the end of each relevant tax period.
Deadlines Of Outsourcing Partner?
The corporate tax regime is about the self-assessment principle, all businesses have to make sure that the documents they are submitting to the FTA are accurate and also comply with the law.
According to the recent laws and its amendments, there is a specific timeline for each person that falls in different categories to register for their corporate tax in 2024. This timeline depends on the date of License Issuance irrespective of year of issuance. The table will help you understand this timeline.
Date of License Issuance irrespective of year of issuance | Deadline for submitting Tax Registration Application |
1 January – 31 January | 31 May 2024 |
1 February – 28/29 February | 31 May 2024 |
1 March – 31 March | 30 June 2024 |
1 April – 30 April | 30 June 2024 |
1 May – 31 May | 31 July 2024 |
1 June – 30 June | 31 August 2024 |
1 July – 31 July | 30 September 2024 |
1 August – 31 August | 31 October 2024 |
1 September – 30 September | 31 October 2024 |
1 October – 31 October | 30 November 2024 |
1 November – 30 November | 30 November 2024 |
1 December – 31 December | 31 December 2024 |
If the person did not have a license at the effective date of this decision | 3 months after the effectiveness of the decision implemented |
FAQ's
UAE has already announced corporate tax to be implemented on or after 1 June 2023. The business will become subject to UAE corporate tax according to its net profit rate. All those businesses which have AED 375,000 net profit or more are subject to paying 9% corporate tax.
The UAE has started early corporate tax registration for some categories of companies operating in the country. All the companies will get invitations from the Federal Tax Authority to register for corporate tax. You can do registration by doing the user manual as it is open now in the FTA portal.
The following details and information is required for your registration application in UAE:
- Identification details
- Entity details
- Authorized signatory
- Contact details
- Review and declaration
As businesses in UAE must register with the FTA and get a corporate tax registration ID or number. The UAE corporate tax registration applies to all businesses or corporations whether they are subject to 9% corporate tax or 0% corporate tax. The taxpayer will have to register electronically through the website of the Federal Tax Authority.
The UAE corporate tax regime allows taxpayers up to 21 months from the start of their financial year. They can prepare for making their tax filing and tax payments. Those companies with a financial year starting on June 1, 2023, have a deadline of February 28, 2025, to file their corporate tax returns and payments.
The business owners may decide to form a company at any time. If the company is registered in UAE, then it has to register for the corporate tax no matter whether they are subject to a 0% tax rate or a 9% tax rate.
Yes, you can file the corporate tax returns of your company. You can also appoint an accountant to prepare and file for your corporate tax. You need to register for the corporate tax electronically and then you can get the notification to file for your corporate tax.
