Introduction
Every business operating in the UAE must register for Corporate Tax with the Federal Tax Authority (FTA). Registration is done through the EmaraTax portal and must be completed within 3 months of obtaining a trade licence.
Failure to register on time results in a penalty of AED 10,000. This guide walks you through the process step by step.
Before You Start
Make sure you have the following information ready:
- Trade licence number and details
- Company legal name (in English and Arabic)
- Date of incorporation
- Financial year start and end dates
- Business activity description
- Shareholder and UBO details
- Contact information (email, phone, address)
- Emirates ID of the authorised signatory
Step-by-Step Registration Process
Step 1: Access EmaraTax
Visit the FTA's EmaraTax portal. You can log in using UAE Pass or create a new EmaraTax account.
Step 2: Create a Taxable Person Profile
If this is your first time, you will need to create a profile for your business entity. Enter your trade licence details, legal name, and business address.
Step 3: Select Corporate Tax Registration
From your dashboard, select "Register" and choose "Corporate Tax" as the tax type.
Step 4: Complete the Application Form
Fill in all required fields:
- Entity details: Legal name, trade licence number, date of incorporation
- Financial year: Specify your financial year (e.g., January to December)
- Business activities: Describe your company's primary activities
- Ownership structure: List all shareholders with ownership percentages
- UBO details: Identify all individuals with 25%+ ownership or control
- Contact details: Provide a contact person for FTA correspondence
Step 5: Upload Supporting Documents
Attach required documents:
- Trade licence copy
- Memorandum of Association
- Emirates ID of the authorised signatory
- Any additional documents requested
Step 6: Review and Submit
Double-check all information for accuracy. Errors or inconsistencies can cause delays. Submit the application.
Step 7: Receive Your TRN
The FTA typically processes registrations within 20 business days. Once approved, you will receive your Tax Registration Number (TRN) via the portal and email.
Important Notes
- Deadline: Register within 3 months of your trade licence issuance date
- Even if exempt: Free zone companies and businesses eligible for Small Business Relief must still register
- Natural persons: Individuals earning above AED 1 million from business activities must also register
- Keep records: Maintain all registration documents for at least 7 years
Common Mistakes to Avoid
- Entering incorrect financial year dates
- Omitting shareholders or UBOs
- Mismatching business activity with trade licence
- Waiting until after the 3-month deadline
How Star One Helps
We handle the entire corporate tax registration process, ensuring accurate information, proper documentation, and timely submission. We also set up your ongoing compliance calendar for annual filing.
For professional support with Corporate Tax registration in UAE, contact Star One today.
Frequently Asked Questions
How long does FTA registration take?
Typically 20 business days from submission, assuming all information is complete and accurate.
Is there a fee for corporate tax registration?
There is no government fee for registration itself. The cost is in preparation and compliance.
What happens after registration?
You receive a TRN and must file an annual corporate tax return within 9 months of your financial year end.
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