Best RERA Audit Company UAE: What Developers Must Check First
08/12/2025
YOUNG AND RIGHT ACCOUNTING & TAX CONSULTANCY
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In the dynamic landscape of the United Arab Emirates (UAE), staying compliant with evolving tax regulations is not just a legal requirement—it's a strategic advantage. As Dubai's premier accounting and tax consultancy firm, Young & Right has been at the forefront of helping businesses and individuals navigate these changes, including corporate tax law, registration process, and tax registration in the UAE. With the introduction of the federal Corporate Tax (CT) regime—often referred to as UAE CT—this marks a new era of fiscal responsibility for UAE companies operating in the UAE and engaging in activities in the UAE. If you're searching for how to register for corporate tax UAE, wondering how to register, or seeking to obtain a corporate tax registration, you've come to the right place. This in-depth blog post will demystify the process, deadlines for corporate tax registration, requirements, and ongoing obligations, drawing on the latest guidelines from the Federal Tax Authority (FTA) as of October 2025, including insights into the UAE corporate tax law, UAE CT regime, and UAE tax laws.
Whether you're a startup entrepreneur in Dubai's free zones, a multinational establishing a permanent establishment in the UAE in Abu Dhabi, or a freelancer whose turnover has just crossed the AED 1 million threshold, understanding of corporate tax, corporate tax liability, corporate tax obligations, tax liabilities, and tax obligations is crucial. At Young & Right, we specialize in seamless tax compliance solutions tailored to your business needs, assisting with corporate tax compliance, compliance with UAE standards, and navigating corporate tax complexities. Let's dive into the essentials, starting with the basics of the UAE’s corporate tax regime, which is a form of direct tax, a form of direct tax levied on the net profits of businesses.
The UAE's federal Corporate Tax regime, enacted through Federal Decree-Law No. 47 of 2022, marks a pivotal shift in the nation's economic framework and tax system, including UAE tax practices and meeting international standards for tax transparency and standards for tax. Effective for financial years beginning on or after June 1, 2023, this tax—corporate tax in the UAE—applies to the net profits of businesses at a competitive corporate tax rate of 9% on taxable income exceeding AED 375,000, with tax rates structured to include a 0% rate up to that threshold, making it one of the most business-friendly systems globally and distinct from a different tax rate like the tax rate of 15% in some other jurisdictions. Notably, income up to that threshold enjoys a 0% rate, making it one of the most business-friendly systems globally. This initiative aligns the UAE with international standards set by organizations like the OECD, while bolstering efforts toward economic diversification beyond oil dependency and addressing harmful tax practices.
Administered by the Federal Tax Authority (FTA)—in coordination with entities like the tax authority and Abu Dhabi—the corporate tax regime ensures transparency and fairness in relevant tax matters. Central to compliance is obtaining a unique Corporate Tax Registration Number (TRN) for tax purposes and corporate tax purposes. Registration is mandatory for all taxable persons subject to corporate tax, but even exempt from corporate tax entities—such as government bodies or certain charities—may register voluntarily or upon FTA request to affirm their status, as per the UAE corporate tax law.
For businesses in Dubai, where innovation thrives in sectors like tech, real estate, and tourism, this tax introduces new planning opportunities to prepare for corporate tax. At Young & Right, we've assisted over 500 clients in optimizing their tax positions since the regime's launch, including UAE corporate tax and obtain strategies. Proper registration not only avoids penalties but also unlocks access to tax incentives, such as deductions for R&D or exemptions for qualifying free zone entities controlled in the UAE. If you're unsure about your entity's status, our expert consultants can conduct a free initial assessment to guide you through registering for corporate tax in UAE, helping you apply for a tax registration and complete your registration.
Not every individual or entity in the UAE falls under the corporate tax net, but the definition of a taxable person is broad to capture most commercial activities within the UAE. Understanding who qualifies—who must register for corporate tax, persons are required to register, and those required to register for UAE or required to register for corporate—is the first step in deciding if you need to register for UAE corporate tax or register for UAE corporate tax.
→ Resident Juridical Persons:
These include companies incorporated in the UAE, entities established or recognized under UAE law, or foreign entities whose place of effective management is in the UAE. If your business is headquartered in Dubai or operates mainland, this likely applies to you, as UAE companies are often subject to corporate tax.
→ Non-Resident Juridical Persons:
Foreign companies with a Permanent Establishment (PE) in the UAE—such as a branch office, construction site exceeding 12 months, or service provision through a dependent agent—or those with a nexus (e.g., owning UAE real estate generating income) must register, including those with a permanent establishment in the UAE deriving UAE-sourced income, like dividends from UAE investments.
→ Natural Persons (Individuals):
UAE residents or non-residents engaged in a Business or Business Activity—think sole proprietorships, freelancers, or partners in unincorporated partnerships—must register if their annual turnover exceeds AED 1 million. This threshold kicked in for the first tax period starting on or after January 1, 2024, for the relevant tax period. For context, Business Activity encompasses trading goods, providing services, or investment activities in the UAE, but excludes personal employment income, ensuring only relevant tax activities trigger obligations.
→ UAE Branches of Domestic Companies:
These aren't treated as separate entities; instead, they register under the parent company's umbrella, simplifying compliance for group structures operating in the UAE and business in the UAE.
Certain entities are exempt from corporate tax, sparing them from the 9% rate and often from registration altogether. This includes government-controlled entities, extractive businesses under production-sharing agreements (vital for the oil and gas sector), and qualifying charitable or public benefit organizations. However, the FTA may still require exempt persons to register to verify their status, ensuring no abuse of exemptions.
At Young & Right, we've seen a surge in queries from high-net-worth individuals and small business owners in Dubai's creative industries, like digital marketing agencies or e-commerce ventures, who are just hitting the AED 1 million turnover mark. If your situation involves mixed activities (e.g., both exempt and taxable income), our team can help segregate and structure your affairs for optimal compliance, including corporate tax and obtain a TRN or tax and obtain a corporate registration.
Timely registration is non-negotiable under the corporate tax registration process. The general rule? Register before your tax period starts, or within three months of becoming taxable (e.g., upon incorporation, PE establishment, or turnover threshold breach). For entities predating March 1, 2024, phased deadlines applied based on license issuance, as outlined in deadlines for corporate tax registration.
A temporary waiver on late registration penalties—covering AED 10,000 fines—expired on July 31, 2025, benefiting over 33,900 entities. As of October 27, 2025, strict enforcement is in place, so delays now carry real financial risks for those required to register.
To clarify, here's a summary of key deadlines per FTA Decision No. 3 of 2024 (effective March 1, 2024). Note that many phased deadlines have passed, but ongoing rules apply for new or evolving situations, ensuring corporate tax registration is mandatory where applicable.
These deadlines were phased based on the month of license issuance: For licenses issued in January or February, the deadline was May 31, 2024; for March or April, it was June 30, 2024; for May, July 31, 2024; for June, August 31, 2024; for July, September 30, 2024; for August or September, October 31, 2024; for October or November, November 30, 2024; and for December, December 31, 2024. All of these phased deadlines are now past as of October 2025. If an entity holds multiple licenses, the earliest issuance date determines the applicable deadline, per the UAE corporate tax law.
Registration must occur within three months of incorporation or establishment. These rules remain ongoing for new entities, for those who must register for corporate tax.
For permanent establishments, registration was required within nine months of the PE's existence. For nexus situations, the deadline was May 31, 2024. Most of these deadlines are now past.
For permanent establishments, registration must happen within six months of the PE's existence. For nexus situations, it is within three months of nexus establishment. These rules are ongoing, especially for activities in the UAE.
For those with turnover exceeding AED 1 million in 2024, the deadline was March 31, 2025—this is now past. For subsequent years, registration is due by March 31 of the following year, making these rules ongoing for persons required to register.
Registration must occur within three months of exceeding the AED 1 million turnover threshold. This rule remains ongoing, aligning with UAE must register requirements.
For temporary tax periods under 12 months, register within three months of the period's end. Always cross-check the FTA website for your entity's specifics, as nuances like multiple licenses can affect timelines. Young & Right's compliance calendar tool, available to our clients, flags these deadlines automatically—saving you from costly oversights in corporate tax compliance.
Registering for corporate tax UAE through the EmaraTax platform is straightforward, free, and fully digital via the EmaraTax portal, accessible 24/7, for corporate tax through the EmaraTax and tax through the EmaraTax platform. The FTA aims to process complete applications within 20 business days, though additional information requests require a response within 60 calendar days to avoid rejection. For those preferring hands-on help, Tas’heel Centres offer in-person support to register with the FTA.
Drawing from our hands-on experience at Young & Right, where we've guided hundreds through this process—the steps to register for corporate—the here's a detailed walkthrough for the CT registration application and registration application:
Head to the EmaraTax portal at www.emaratax.ae, a key part of UAE through the EmaraTax. Sign up using your email and UAE mobile number, or log in seamlessly via UAE Pass if you already have a VAT or Excise Tax account. Verify your identity with a one-time password (OTP) sent to your phone.
Pro Tip: If you're new to UAE Pass, it's a secure digital ID linking government services—essential for efficient tax management and to obtain a corporate tax registration.
Once logged in, add a new profile for your entity or individual, or select an existing one (e.g., from prior VAT registration). This profile acts as your digital tax hub, centralizing all compliance activities for direct tax purposes.
Navigate to Tax Services > Corporate Tax > Registration. Click Register for Corporate Tax and input key details:
Accuracy here is paramount—underestimating turnover could lead to audits later, impacting tax rate and corporate tax rate considerations.
We'll cover specifics in the next section, but ensure files are in PDF or Word format, no larger than 5MB each. Uploading attested copies where needed prevents delays in the registration process.
Double-check everything, electronically sign, and submit. You'll get an instant reference number. Monitor progress in your EmaraTax dashboard. Approval delivers your TRN via email and portal—valid immediately for filings and corporate tax return submissions.
Ideal for natural persons without robust digital access, these centers provide guided assistance for a nominal fee to assist with corporate registration.
At Young & Right, we offer a Tax Registration Package that handles Steps 1-5 end-to-end, including document preparation and FTA liaison, ensuring approval in under 15 days for most clients, helping you navigate the corporate tax registration process.
Documentation varies by entity type but must be current, in English or Arabic, and clearly scanned. Inaccuracies can trigger rejections, so our Dubai-based team at Young & Right reviews uploads before submission for corporate tax purposes.
Provide realistic financial estimates; significant variances post-registration may invite FTA scrutiny. For complex structures like holding companies, we recommend including organizational charts to ensure compliance with UAE tax laws.
Good news: Registering for corporate tax UAE incurs zero fees—making it accessible for SMEs. However, the post-waiver era means a AED 10,000 penalty for late registration, escalating with repeated offenses, tied to corporate tax liability.
Beyond registration, watch for:
Investing in proactive compliance through Young & Right averts these pitfalls, often paying for itself via tax savings and better understanding of corporate tax.
Registration is just the start. Here's what follows for ongoing corporate tax obligations and tax obligations:
Submit within nine months of your tax period's end (e.g., September 30 for December 31 year-ends). First returns covered periods ending after December 31, 2023, as part of the corporate tax return process.
Retain accounting books, invoices, and contracts for seven years—digital formats are encouraged for tax practices.
Settle with your return; large taxpayers (turnover > AED 50 million) may opt for quarterly installments, addressing corporate tax rate applications.
Update changes (e.g., address, ownership) within 20 business days via EmaraTax to maintain relevant tax compliance.
If you cease being taxable (e.g., business dissolution), file a final return first.
Non-adherence invites audits and fines. Our ongoing advisory at Young & Right includes automated reminders and record-keeping audits to keep you audit-ready, ensuring full alignment with the UAE’s corporate tax regime and federal tax authority and Abu Dhabi guidelines.
At Young and Right, we're your trusted partner in mastering corporate tax in the UAE, where corporate tax is a form of direct taxation designed to promote fiscal responsibility and economic growth. With years of experience advising startups to multinational firms across Dubai and beyond, our expert team integrates UAE corporate tax registration with your business needs. From free zone innovators in JAFZA to mainland traders in Deira or foreign investors in ADGM, we turn tax challenges into growth advantages. As of October 2025, ahead of tightened FTA deadlines, we've helped hundreds avoid penalties and unlock deductions under the tax rates are structured at zero up to a threshold and a low percentage thereafter. Here's how our services empower your business for those required to register for corporate tax:
We manage FTA registration, TRN issuance, returns, and audits to ensure accurate taxable income and loss carry-forwards. Our strategies prevent penalties via timely installments and dispute resolution—e.g., saving firms significant amounts in PE disputes—while spotting deferral opportunities.
We assess Qualifying Free Zone Person (QFZP) status for zero tax on qualifying income, leveraging de minimis rules. Custom roadmaps for JAFZA or DMCC clients preserve exemptions, cutting effective rates substantially.
We map DTAs for credits, handle OECD-aligned transfer pricing, and model DMTT top-ups. International clients achieve blended rates as low as possible by offsetting UAE taxes.
Annual filings, quarterly reviews, and FTA update tracking keep you compliant amid changes like PER audits—reducing costs considerably for investors.
We provide precision bookkeeping via cloud platforms like Xero and QuickBooks, ensuring full IFRS compliance and seamless FTA e-filing integration. This enables real-time profit tracking, automated reconciliations, and instant access to financial insights—freeing your team for strategic work while maintaining audit-ready records.
From monthly management accounts to annual consolidated financial statements, we deliver end-to-end reporting tailored to UAE CT needs. Our services optimize R&D deductions, expense classifications, and cash flow forecasting, ensuring your books support tax-efficient decisions and pass FTA scrutiny effortlessly.
Specialized for healthcare and pharma, we apply activity-based costing to allocate expenses accurately under UAE CT rules. This maximizes reimbursements from insurers, navigates non-profit exemptions, and identifies cost-saving opportunities—helping providers like hospitals and clinics improve margins while staying compliant.
At Young & Right, we go beyond compliance—we empower your business to leverage tax efficiency for sustainable growth. Whether you are a startup seeking guidance, a free zone entity optimizing for qualifying income, or a multinational structuring operations across the UAE, our team provides tailored corporate tax services that align with your strategic objectives. As the UAE continues to evolve into a global business hub, staying compliant today is the foundation for thriving tomorrow.
Avoid AED 10,000 late penalties and secure your Federal Tax Authority (FTA) compliance today. Let Young & Right handle your entire corporate tax registration
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