If you’re running a business in the UAE, understanding the corporate tax registration deadline is essential.
With the Federal Tax Authority (FTA) rolling out strict deadlines for both individuals and companies, missing your registration window could cost you AED 10,000 in penalties.
Whether you’re a freelancer earning side income or managing a growing enterprise, knowing when to register for corporate tax will keep your business compliant and stress-free.
The rules vary depending on your licence date and business type, so it’s important to be well-informed.
This guide walks you through everything you need to know about the UAE corporate tax registration deadline in 2025. Read on to make sure you don’t miss a single step.
What Is the UAE Corporate Tax Registration Deadline?
The UAE corporate tax registration deadline refers to the official date by which businesses and individuals must register for corporate tax with the FTA, as outlined in FTA Decision No. 3 of 2024, effective 1 March 2024.
Deadlines depend on whether you’re a legal person (company) incorporated before or after 1 March 2024, or a natural person (individual) exceeding AED 1 million in turnover.
Who Needs to Register for UAE Corporate Tax?
✅ Natural Persons
Resident individuals conducting business or freelancing in the UAE must register if their annual turnover from business activities exceeds AED 1,000,000 in a calendar year.
Registration must be completed by 31 March of the following year (for example, 2024 turnover → register by 31 March 2025).
Non-resident individuals meeting the criteria must register within three months of meeting the threshold.
✅ Legal Persons (Companies)
All resident juridical persons including mainland LLCs, Free Zone companies, and branches must register within specified timelines set by licence month, or within three months of incorporation if formed on or after 1 March 2024.
📚 Also read: How to Register for Corporate Tax in UAE: 2025 Guide
UAE Corporate Tax Registration Deadlines Based on Licence Issuance Month
For legal entities established before 1 March 2024: Deadlines are based on the earliest issued trade licence, regardless of the year.
| License Month | Registration Deadline |
|---|---|
| Jan – Feb | May 31, 2024 |
| Mar – Apr | June 30, 2024 |
| May | July 31, 2024 |
| Jun | August 31, 2024 |
| Jul | September 30, 2024 |
| Aug – Sep | October 31, 2024 |
| Oct – Nov | November 30, 2024 |
| Dec | December 31, 2024 |
For entities incorporated on or after 1 March 2024: You must register within three months of incorporation, including Free Zone and offshore companies.
What Happens If You Miss the Corporate Tax Registration Deadline?
Failure to register by the deadline results in an administrative penalty of AED 10,000, as per Cabinet Decision No. 75 of 2023, referenced in FTA Decision No. 3.
Penalty Waiver Initiative: How to Avoid or Recover the AED 10,000 Fine
The FTA offers a Penalty Waiver Initiative. You can avoid or get a refund on the penalty if you register and file your first Corporate Tax Return (or exempt declaration) within seven months of your first tax period ending.
For calendar-year filers (2024 period), the deadline is 31 July 2025. If you qualify, the penalty is automatically waived, or refunded if already paid.
How to Register via EmaraTax (Step-by-Step)
- ✅ Create an EmaraTax account. Existing VAT registrants can use their login, or new users register using email and phone.
- ✅ Prepare required documents: trade licence, Emirates ID or passport, company MOA (if applicable), and financial info.
- ✅ Submit the Corporate Tax registration form online and upload documents.
- ✅ Once approved, receive a Tax Registration Number (TRN) from the FTA.
Registration is available 24/7 and typically takes about 30 minutes to complete.
📚 Also read: Smart Business Finance Tips and Strategies
UAE Corporate Tax vs. VAT: Understanding the Differences
VAT registration is triggered by turnover over AED 375,000, while corporate tax for individuals is based on turnover over AED 1,000,000 and for companies based on taxable income thresholds.
VAT and corporate tax have different deadlines and requirements. Businesses must comply with both if applicable.
How to Stay Compliant and Avoid Penalties
✔ Determine your category: individual or company, resident or non-resident
✔ Know your registration deadline based on turnover threshold or licence month
✔ Register early on EmaraTax
✔ Keep accurate records and track turnover or profit
✔ Meet the seven-month filing deadline to qualify for waiver ✔ Seek help from a tax advisor if unsure
Conclusion
Being on top of the UAE corporate tax registration deadline is essential for compliance. Whether it’s knowing who must register, tracking turnover, or taking advantage of the penalty waiver initiative, being informed is your best defense.
For expert accounting and bookkeeping services, turn to Outsource Prime Accountants and Bookkeepers (OPAB). We make VAT registration, return filing, and compliance simple and stress-free.
Have questions or need help with VAT setup and compliance? OPAB is here to assist UAE businesses like yours. Contact us today!
Frequently Asked Questions
Is there a deadline for corporate tax registration in the UAE?
Yes. Companies must register based on licence issuance month or within three months of incorporation if established on or after 1 March 2024. Individuals with business turnover over AED 1 million must register by 31 March of the following calendar year.
What is the penalty for late registration of corporate tax in the UAE?
Failure to register on time can result in an AED 10,000 administrative penalty as per Cabinet Decision No. 75 of 2023.
Is it mandatory to register for corporate tax in the UAE?
Yes. Both resident individuals with business turnover over AED 1 million and all legal entities including Free Zone companies and branches must register, even if eligible for 0 percent tax.
What is the latest on UAE corporate tax?
Corporate tax began in June 2023. FTA Decision No. 3 of 2024 established structured registration timelines for 2024 and beyond. The FTA also introduced a penalty waiver initiative for early filing and continues to publish official guidance on its website.
