A Guide to Corporate Tax Registration Deadline in UAE

Every business in the UAE must follow all the applicable tax laws and regulations, and one of the most important is Corporate Tax Registration. According to Federal Decree-Law No. 47 of 2022, companies in the UAE are obliged to register for Corporate Tax through the FTA’s EmaraTax portal.

To make things easier for businesses, the FTA introduced Decision No. 3 of 2024, which came into effect on March 1, 2024. This decision sets out clear registration deadlines based on three key factors:

• where the business is located,
• the type of taxpayer, and
• the date the company was incorporated or started operations.

Registering for Corporate Tax on time is mandatory for every business. Missing the deadline can result in AED 10,000 penalty and harm your compliance record.

1 – Resident Juridical Persons (Mainland & Free Zone Companies)

a) Incorporated Before 1 March 2024

For companies incorporated before the FTA’s Corporate Tax Decision No. 3 of 2024 which is effective from March 1, 2024, the deadline for registration depends on the month the trade license was issued. The authorities have provided these deadlines to ensure businesses have sufficient time to comply without facing penalties.

Trade License Month	Deadline to Submit Corporate Tax Registration
January – February	By the end of May 2024 (31st May)
March – April	By the end of June 2024 (30th June)
May	By the end of July 2024 (31st July)
June	By the end of August 2024 (31st August)
July	By the end of September 2024 (30th September)
August – September	By the end of October 2024 (31st October)
October – November	By the end of November 2024 (30th November)
December	By the end of December 2024 (31st December)
No license as of March 1, 2024	May 31st, 2024 (within three months of the effective date)

Please Note: If a business holds more than one licenses, the deadline is calculated from the date of the very first license that was issued.

Example:

i) A mainland LLC with a license issued on 15 February must register by 31 May 2024.

ii) A free zone company with a license dated 20 September must register by 31 October 2024.

b) Incorporated on or after 1 March 2024

Resident companies registered on or after 1^st March 2024 should file an applicable for corporate tax registration based on the following guidelines:

• UAE Companies (Mainland & Free Zone): Register within 3 months of the date your company was officially formed.
• Foreign Companies Managed from the UAE: Your deadline for registration is 90 days after your company’s financial year ends.

Example:

i) A Free Zone company set up on 10 April 2024 must register by 10 July 2024.

ii) A foreign company managed from Dubai with a financial year ending on 31 December 2024 must register by 31 March 2025.

2 – Non-Resident Juridical Persons

Non-residents become taxable in the UAE if they have a Permanent Establishment (PE) or a nexus (e.g., income sourced from the UAE via digital platforms).

a) Non-residents existing before 1 March 2024

• With a PE: Register within 9 months from the PE’s creation date.
• With a UAE Nexus: Businesses are given a three-month window starting from 1 March. 2024, so the final date to register falls on 31 May 2024.

b) Non-residents established on or after 1 March 2024

• With a PE: Register within 6 months from the PE’s creation or PE existence date.
• With a UAE Nexus: Once you have established a nexus, you have a 90-day period to complete your corporate tax registration.

Examples:

i) A Saudi company with a UAE branch (PE) created on 1 October 2023 must register by 30 June 2024.

ii) A Pakistani IT company starting to bill UAE clients electronically (nexus creation) on 15 April 2024 must register by 15 July 2024.

3 – Natural Persons (Individuals Conducting Businesses)

Corporate tax applies to individuals who conduct business or professional activities and exceed a certain revenue threshold within a calendar year.

• Resident Individuals: If your yearly business turnover is more than AED 1,000,000 within a calendar year (not a rolling year), you must register by 31 March of the next calendar year.
• Non-resident Individuals: If UAE-sourced turnover exceeds AED 1,000,000, registration is due within 3 months of becoming taxable or in other words within 3 months, from the date within the calendar year, when the revenue exceeded AED 1m.

Examples:

i) A UAE-based consultant earning AED 1.2m in 2024 must register by 31 March 2025.

ii) A UK freelancer has no PE in the UAE but secured a contract on 1 August 2024 and earned AED 1.5 million by 31 October 2024. The freelancer must register for corporate tax within 3 months i.e. 31 January 2025.

To understand tax obligations on natural persons in detail, read our comprehensive Corporate Tax Guide for Natural Persons.

Penalties for Late Registration

Under Cabinet Decision No. 75 of 2023, if you don’t register for corporate tax, you will face an administrative penalty of AED 10,000.

Example:

A Dubai company with a May license issue month should register by 31 July 2024. If it registers late in August, it will have to pay AED 10,000 as late registration fine.

Once your corporate tax registration is completed, the next important step is to prepare for accurately filing your tax return. To learn step-by-step how to file your tax return accurately, please refer to our corporate tax filing guide.

To conclude: Corporate Tax registration in the UAE is designed in a very simple way, so businesses as well as individuals can meet their obligations efficiently. Whether you have a mainland operation, free zone establishment, branch office, or are a freelance consultant, you should be aware of your deadline and register within the timeframe to prevent fines.

At Vertix Auditing, we help businesses understand their tax obligations, plan registration timelines, and stay fully compliant with FTA rules and regulations. If you want a professional team for handling your Corporate Tax Registration, you can count on Vertix Auditing and leave your tax obligations to our tax experts.

Primary Source: FTA Guide on Corporate Tax Registration Timeline