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Register for Corporate Tax in Dubai: A Complete Guide for UAE Businesses in 2025

Author 1
Written By Fayas Ismail,
Published on October 27, 2025
Register for Corporate Tax in Dubai: A Complete Guide for UAE Businesses in 2025

In the vibrant core of the UAE's economic powerhouse, Dubai remains a magnet for entrepreneurs, startups, and global corporations, thanks to its cutting-edge infrastructure, prime location, and pro-business ecosystem. Yet, the rollout of corporate tax in UAE has introduced fresh challenges to this dynamic scene. As of October 2025, mastering how to register for UAE corporate tax is more than a mere formality—it's essential for staying compliant, avoiding fines, and keeping your operations nimble. Whether you're running a mainland venture, a free zone powerhouse, or a natural person expanding your footprint, tax registration in the UAE with the Federal Tax Authority (FTA) is non-negotiable.

At Young & Right Accounting and Tax Consultancy—one of the premier accounting firms in Dubai—we excel in demystifying the complexities of corporate tax for businesses like yours. Our seasoned consultants steer you through the intricacies of the UAE corporate tax law, from seamless corporate tax registration in UAE to sustained compliance and smart optimization. In this exhaustive guide, we'll unpack the corporate tax registration process, leveraging the most current FTA directives and our proven expertise. By the end, you'll possess a foolproof blueprint to secure your corporate tax registration number (TRN) and propel your enterprise forward.

The Basics of Corporate Tax in the UAE

Corporate tax in UAE represents a direct levy on the net profits of corporations and enterprises, marking the nation's stride toward economic diversification and harmony with global fiscal norms. For Dubai-based operations, this translates to embracing new corporate tax obligations and crafting savvy strategies to curb corporate tax liability.

Dubai, embedded within the United Arab Emirates (UAE), adheres to the federal corporate tax law enshrined in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. This landmark legislation sets a baseline corporate tax rate of 9% on taxable income surpassing AED 375,000 (roughly USD 102,000), kicking in for financial years beginning on or after 1 June 2023. It encompasses entities operating in the UAE, including mainland setups, free zones, and offshore players, while carving out perks like a 0% rate for qualifying free zone persons (on eligible revenue) and relief for small outfits with turnover under AED 3 million. Note that while the standard is 9%, certain multinational scenarios may trigger a different tax rate like the 15% under global minimum tax rules, though that's not the default here.

Features of UAE Corporate Tax Law

🔹Tax Rate: How Tax Rates Are Structured

The UAE corporate tax regime features a standard rate of 9% applied to taxable income exceeding AED 375,000, providing significant relief for smaller operations with a 0% rate on income below this threshold. This structure is particularly beneficial for startups and SMEs, fostering growth without immediate tax burdens. Additionally, in specific scenarios under the Pillar Two global minimum tax rules—such as for large multinational groups—a tax rate of 15% may come into play, ensuring alignment with international standards while maintaining the core 9% as the default for most businesses.

🔹Exempt from Corporate Tax

Certain entities and income streams qualify for exemptions under the UAE corporate tax law, promoting targeted economic incentives. For instance, qualifying free zone entities can benefit from a 0% tax rate on compliant, qualifying income, provided they adhere to substance requirements and revenue thresholds. Furthermore, dividends and capital gains derived from qualifying shareholdings are fully exempt, shielding investors from additional liabilities. It's worth noting that natural resource extraction activities remain outside this federal framework, instead falling under Emirate-level taxation to preserve existing sector-specific policies.

🔹Applicability: Subject to Corporate Tax

The corporate tax applies broadly to a range of entities operating within the UAE, ensuring comprehensive coverage while allowing for nuanced exemptions. This includes all juridical persons—such as companies and partnerships—as well as natural persons whose annual turnover surpasses AED 1 million. Permanent establishments in the UAE, including branches of foreign entities, are also subject to these rules. However, categories exempt from corporate tax, like certain government bodies or qualifying non-profits, are relieved from actual tax payments but are still required to complete registration for administrative and compliance purposes.

Who Needs to Register for Corporate Tax in Dubai?

Registration is mandatory for all "taxable persons" in the UAE, even if you're exempt from corporate tax—think of it as your entry ticket to the system for invoicing, audits, and adaptability. Per the UAE's corporate tax law, persons are required to register to register with the FTA and obtain a corporate tax registration.

Required to register for UAE corporate tax includes:

→ Taxable Persons:

Juridical entities (companies, partnerships) or natural persons conducting business activities in the UAE with taxable earnings.

  • Juridical Persons: UAE-registered public/private firms, foreign companies within the UAE, partnerships, trusts, nonprofits, government arms, and more.
  • Natural Persons: Solo operators whose annual turnover tops AED 1 million.

Permanent Establishment in the UAE:

Overseas firms with a fixed UAE base, like branches or projects.

UAE Branches of Foreign Entities:

Register for CT independently if they qualify as a PE.

Entities like qualifying state bodies or micro-businesses under relief must still register if requested by the FTA. UAE government operations often skip tax but not the admin.

Branches:

Domestic branches piggyback on the parent company's TRN; foreign ones register with the federal tax as PEs.

Free Zone Entities:

UAE to register for corporate is a must, but snag 0% on qualifying income by hitting substance rules and revenue caps.

From our vantage at Young & Right, we've seen free zone players trip over this, mistaking exemptions for full opt-outs—leading to audits and forfeited perks. If your setup matches these, prioritize UAE corporate tax registration now, especially with fading penalty amnesties.

Registration Timelines and Deadlines for Corporate Tax in Dubai (as of October 2025)

Navigating corporate tax timelines is critical—per the UAE corporate tax, complete the registration within set windows to sidestep penalties. The FTA's Decision No. 47 outlines these, with grace periods via Decision No. 3 of 2024. The June 2025 waiver cushions late tax registration in the UAE, but extensions for pre-June 2023 filers stretch to December 2025 for some.

  • Juridical Persons: Register for UAE corporate tax within 3 months of incorporation or license issuance. Pre-1 March 2024 entities hit a 1 June 2024 cutoff (expired); post-March setups stick to the 3-month rule.
  • Natural Persons: Wrap up by 31 March 2025 for 2024 calendar-year obligations.
  • Permanent Establishment in the UAE: 9 months from UAE operations start.
  • Post-Registration: Tax period returns due 9 months after year-end (e.g., 31 March 2025 end = 31 December 2025 filing).

Corporate tax registration last date lapses can tap the waiver, but proactive moves beat audits. For fresh Dubai incorporations, that 3-month sprint vanishes quick—Young & Right fast-tracks it in days.

Required Documents and Information for Corporate Tax Registration

Dubai's corporate tax registration in UAE is 100% digital via EmaraTax—no paperwork marathons. Upload PDFs/Word files (≤5MB) with your registration application. Tailor to type: natural or juridical.

Required for corporate tax registration:

  • Natural Persons: Emirates ID/passport, trade license (if held), business activity code (auto-fills from description), self as owner.
  • Juridical Entities: Trade license (waived for some govt.), signatory's ID, authorization (POA/board res). Entity type/subtype (e.g., UAE Private Co.), license deets, activities/codes, owners (legal/natural with % shares), branches (licenses/activities/owners if any).

Universal: Primary business address (no shares; PO Box optional), signatory info (self for naturals; proof for entities).

Step-by-Step Guide: Registration Process of Corporate Tax in UAE on EmaraTax

Completing your corporate tax registration in the UAE is now faster and simpler than ever. The Federal Tax Authority (FTA) has designed a user-friendly online system—EmaraTax—to help businesses complete their registration process smoothly and efficiently. Whether you’re a startup or an established company in Dubai, Abu Dhabi, or anywhere across the UAE, this quick guide ensures you understand every step clearly to obtain your Corporate Tax Registration Number (TRN) and stay compliant with the UAE Corporate Tax Law.

1. Access and Login

Start by visiting eservices.tax.gov.ae, the official FTA EmaraTax platform. To begin, you must register or log in using your UAE Pass or a registered email address. This secure sign-in method aligns with international standards for tax compliance, ensuring safe access to your business account.

Once logged in, your dashboard provides an overview of tax services including VAT, Excise, and Corporate Tax UAE. To start, select:
Corporate Tax → Register → Acknowledge → Begin.

2. Start Registration

Click “Register” under the Corporate Tax section. You’ll see an on-screen acknowledgment statement outlining your responsibility to register for corporate tax as per Federal Tax Authority guidelines. Read and confirm to continue.

This section marks the start of your corporate tax setup — the point where businesses are required to register for corporate tax in order to comply with FTA and Abu Dhabi tax authority regulations.

3. Entity Details

Here, you’ll enter details about your company:

  • Entity Type/Subtype: Choose whether you’re a legal entity (LLC, branch, partnership, or free zone company) or a natural person engaged in business.

  • Trade Name, Business Activity, and License: Provide your trade license number, issue authority, and business activity code.

You can draft, save, and revisit the form later before clicking Next. The FTA uses this data to verify your entity type and determine your tax obligations under UAE Corporate Tax (currently at a tax rate of 15% for large multinationals and 9% for other taxable entities).

4. Identification

Provide your identification details:

  • License Information: Attach your valid trade or professional license (if required).

  • Business Activities: Add, describe, and select your activity codes precisely.

  • Owners & Partners: Add each owner’s type, details, and proof of identity.

  • Branches: Include all active branches, if applicable.

This step ensures the Federal Tax Authority and Abu Dhabi Department of Economic Development can verify ownership and business activity. Companies must register for corporate tax and obtain their TRN before the FTA’s deadline to avoid penalties.

5. Contact Details

Add your primary business address, ideally where daily operations occur. This may include your Dubai office, warehouse, or registered virtual address if applicable. Keeping these details accurate ensures smooth communication with the tax authority in Abu Dhabi and across the UAE.

6. Authorized Signatory

Here you’ll designate your authorized signatory—the person responsible for all corporate tax correspondence with the FTA.

  • Enter the full name, Emirates ID, and upload proof of authorization (e.g., Power of Attorney).
    This step is mandatory to meet compliance requirements and authenticate all future submissions made through the EmaraTax platform.

7. Review and Submit

Before submission, carefully review all entered details to ensure accuracy. Once verified, check the declaration box confirming all information is true and correct, then click Submit.

Upon successful submission, you’ll receive a Corporate Tax Reference Number. This is your official proof of corporate tax registration UAE—keep it for all future correspondence with the FTA.

What Happens After Submitting Your UAE Corporate Tax Registration?

Once you submit your corporate tax registration through the Emaratax platform, the Federal Tax Authority (FTA) in Abu Dhabi takes over to process your application. This step is critical for businesses in the UAE, as registration is required for those subject to corporate tax under UAE tax laws. The process ensures compliance with standards for tax transparency and helps combat harmful tax practices, aligning with international standards for tax. After submission, several key steps follow to complete the registration and ensure your business meets the necessary obligations.

  • Processing Time: The FTA processes your application within 20 business days for initial submissions or 40 business days for resubmissions, ensuring a thorough review to meet UAE corporate tax standards.
  • Approval Notification: Upon approval, you’ll receive confirmation via email or the Emaratax dashboard, granting you a Tax Registration Number (TRN) to use for filing your corporate tax return.
  • Filing Requirements: After receiving your TRN, you must file your corporate tax return within 9 months from the end of your tax period, adhering to the 15% tax rate for applicable businesses.
  • Record Retention: Businesses are required to retain records for 7 years to comply with UAE tax laws and support any future audits by the FTA.
  • Rejection and Revision: If your application is rejected, you can revise and resubmit at no additional cost to meet the FTA’s requirements.
  • Updates via Variation Service: For any changes to your registration details, use the FTA’s Variation service to keep your information current and compliant.
  • Consequences of Non-Compliance: Failure to register or late registration may result in penalties, so it’s essential to meet the registration deadline and comply with tax obligations.

Successfully completing your corporate tax registration allows UAE branches of domestic companies and other businesses to operate in compliance with the direct tax framework. By understanding corporate tax requirements and utilizing the Emaratax platform, you can ensure your business meets the FTA’s standards and avoids issues related to non-compliance. For further assistance with corporate tax in the UAE, the FTA provides resources to help businesses navigate their obligations efficiently.

The Role of Corporate Tax in Dubai’s Business Environment

Dubai's corporate tax regime, introduced to align with global standards and drive economic diversification, isn't just a fiscal shift—it's a catalyst for the city's future. Even with a straightforward registration process, the broader ecosystem demands expertise. Partnering with a consultant like those at Young & Right transforms compliance into opportunity. Here's how it shapes your business and why expert guidance is essential:

🔹Compliance with UAE Regulations and Global Standards:

The corporate tax framework requires accurate financial records, timely filings, and adherence to complex rules. It also aligns the UAE with international practices, enhancing transparency in OECD and BEPS discussions. A professional consultant ensures full compliance, reducing penalties while boosting Dubai's reputation as a compliant economy.

🔹Tax Planning, Optimization, and Economic Diversification:

Effective planning minimizes liabilities through deductions, exemptions, and tailored strategies. By reducing oil reliance, the regime fosters growth in tech, finance, and logistics. Consultants analyze your data to optimize your position, turning policy into a driver for diversified, sustainable operations.

🔹Strategic Decision-Making and Attracting Foreign Investment:

Tax policies directly impact operations, growth, and profitability. A regulated environment builds investor confidence, drawing FDI to hubs like Silicon Oasis and DIFC. Consultants provide insights to inform decisions, helping you capitalize on this influx for long-term success.

🔹Free Zone Compliance and Supporting Small Businesses:

Maintaining eligibility for incentives in Dubai’s free zones demands strict adherence to conditions. With a 0% tax rate for income below AED 375,000, the framework nurtures startups and innovation hubs. A consultant ensures you meet requirements without losing benefits, sparking entrepreneurship.

🔹Simplified Filing Process:

From preparation to on-time submission, consultants streamline the entire process, saving time and resources amid Dubai's fast-paced opportunities.

In a city where innovation thrives at lightning speed, these services—guided by experts like Young & Right—aren't luxuries. They're essentials for translating policy into opportunity and achieving sustainable growth.

How Young & Right can Help you with Corporate Tax Services

At Young & Right, we offer a comprehensive range of corporate tax services designed to meet the unique needs of businesses in Dubai and the UAE:

1. Tax Registration and Filing:

We assist businesses in registering for corporate tax, preparing accurate returns, and ensuring timely submissions. Our end-to-end support turns what could be a headache into a hassle-free milestone.

2. Tax Advisory Services:

Our experts provide tailored advice on tax planning, compliance, and optimization, helping you navigate the complexities of UAE’s corporate tax framework. Whether it's leveraging the 0% threshold or structuring for free zone benefits, we customize strategies to your profile.

3. Tax Compliance Audit:

We conduct thorough reviews of your financial records to ensure compliance with tax regulations, identifying and addressing potential risks before they escalate.

4. Free Zone Tax Consultation:

Our team helps businesses in free zones maintain compliance with tax incentive requirements while maximizing benefits. With Dubai's free zones like DMCC and JAFZA booming, this service is in high demand.

5. Transfer Pricing Services:

For multinational corporations, we provide transfer pricing documentation and strategies to meet UAE regulations and international standards, ensuring arm's-length transactions that withstand scrutiny.

Conclusion

Corporate tax is a significant development in the UAE’s financial landscape, requiring businesses to adapt to new regulations and strategies. With the expertise of a professional corporate tax consultant like Young & Right Accounting and Tax Consultancy, your business can navigate these changes seamlessly, ensuring compliance and growth.

Registering for corporate tax in Dubai doesn't have to be daunting—it's an opportunity to fortify your operations. From the 9% rate thresholds to free zone perks, we've covered the essentials. But for personalized advice, our door is open. Contact Young & Right today at [insert contact details] or visit our website to schedule a free consultation. Let's turn compliance into your competitive edge and help your business thrive in Dubai’s competitive market.


Akshaya Ashok
Reviewed By
Fahad Ismail

FAQ

All taxable persons, including companies, partnerships, and natural persons with turnover over AED 1 million, must register. Permanent establishments and foreign branches also need to register.
The standard rate is 9% on taxable income above AED 375,000. Free zone entities may qualify for a 0% rate, and multinational companies may face a 15% rate.
Juridical persons must register within 3 months of incorporation. Natural persons must register by March 31, 2025. Permanent establishments have 9 months from operation start.
Natural persons need an Emirates ID/passport, trade license (if any), and business activity code. Juridical entities need a trade license, signatory’s ID, and ownership details.
Young & Right helps with registration, tax advisory, compliance audits, and ensuring free zone tax benefits are met. We simplify the process for businesses.

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