UAE Corporate Tax Registration Deadlines

| |

Businesses in the UAE must note that the government has implemented new deadlines for companies to register for corporate tax. Failing to register by the designated date could result in a Dh10,000 fine (approximately $2,722). Failure to comply within the stipulated time frame can result in legal repercussions. Let us learn all the essential details of UAE Corporate Tax Registration through this article.

UAE Corporate Tax Registration Deadlines

  • Companies established before March 1, 2024: Register based on the month of licence issuance.
    • Example: If your licence was issued in January or February, the registration deadline is May 31, 2024.
    • Multiple licences: For companies with several licences, the deadline is based on the earliest licence issued.
  • Companies established on or after March 1, 2024:
    • Free zones: Register within three months of incorporation/establishment/recognition.
    • Overseas companies managed/controlled in the UAE: Register within three months of the end of their financial year (starting March 1).
    • Overseas companies operating in the UAE before March 1: Register within nine months of commencing operations.
    • Overseas companies doing business in the UAE: Register by May 31, 2024.
    • Overseas companies relocating to the UAE after March 1: Register within six months of starting operations.

UAE Corporate Tax Rates Explained

The UAE’s new corporate tax regime, implemented in June 2023, features a standard statutory rate of 9%.

However, there are important exemptions and details to consider:

Taxable Income under UAE Corporate Tax Registration

  • Dh 375,000 ($102,110) and below: Exempt from corporate tax, meaning a 0% tax rate applies.
  • Above Dh 375,000: Subject to the 9% standard rate.

Turnover Threshold:

Businesses with a turnover exceeding Dh 1 million ($272,200) in a calendar year are subject to corporate tax. This ensures smaller businesses and entrepreneurs are not impacted unless they surpass this threshold.

Income Exemptions:

Income from rental properties and personal investments are not subject to corporate tax. These fall outside the scope of the new regime.


A resident operating an online business with an annual turnover below Dh 1 million would not pay corporate tax. However, if their annual turnover exceeds Dh 1 million, the income  would be subject to the 9% corporate tax rate, excluding income from separate sources like rental properties and personal investments.

Important Tax Exemptions as per UAE Corporate Tax Registration

Exempt Entities:

  • Government and Related: Government entities, government-controlled entities, extractive and non-extractive natural resource businesses.
  • Public Benefit and Investment: Qualifying public benefit entities, qualifying investment funds, public and private pension/social security funds.
  • Indirect Exemptions: Entities wholly owned and controlled by an exempt person, fulfilling specific conditions.

Relief Programs:

Small Businesses: Businesses with annual revenue of Dh3 million or less are also eligible for a new corporate tax relief program, as per the Ministry of Finance’s April 2023 announcement.

How to get UAE Corporate Tax Registration?

Businesses subject to corporate tax in the UAE must register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN).

Corporate Tax Registration Process

  • Submit an application to the FTA.
  • The specific deadlines and required documents may vary depending on your company’s circumstances.

You can seek professional guidance from our experts for detailed instructions.

Take a call from Expert

Tax Return Filing under UAE Corporate Taxation System

  • Taxable businesses: File a tax return to the FTA no later than nine months after the end of your financial year.
  • Tax groups: Parent companies can file a single return for the entire group.

Know all about Corporate Tax on UAE Companies


In conclusion, the UAE’s recent implementation of a 9% corporate tax rate positions it strategically among global financial centres and developed economies. This rate is considerably lower than the average top corporate tax rates in EU countries, OECD countries, and G7 nations. Thus, having UAE Company Registration is beneficial for your business.


How to enable GST e-Invoicing by business?

How to apply for Jagriti Yatra Startup Train?


Leave a Comment