Who Needs to Register for Corporate Tax in UAE?

Published: April 2026 | Reading time: 4 minutes

Quick Answer

All businesses operating in the UAE must register for corporate tax, regardless of their profit level. This includes Mainland companies, Free Zone companies, and foreign entities with a permanent establishment in the UAE.

Mandatory Registration Requirements

You must register for corporate tax if:

You have a trade license in any UAE emirate
You are a foreign company with a permanent establishment in UAE
You are a natural person conducting business under a commercial license
Your business was incorporated after June 1, 2023

Registration Deadlines

Existing businesses: Register by May 31, 2024 (deadline passed - late registration penalties apply)
New businesses: Register within 3 months of incorporation
Businesses reaching threshold: Register within 3 months of exceeding AED 375,000

Who is Exempt?

Government entities
Extractive businesses (subject to separate rules)
Non-extractive natural resource businesses
Qualifying public benefit entities
Businesses with revenue below AED 1,000,000 (Small Business Relief available)

Free Zone Companies

Free Zone companies must also register for corporate tax. However, they may qualify for 0% tax on qualifying income if they maintain adequate substance and comply with transfer pricing rules.

What Happens If You Don't Register?

Failure to register for corporate tax can result in:

Penalties up to AED 50,000
Late payment fees of 14% annually
Inability to renew your trade license
Legal action from FTA

How AcontPro Can Help

Our corporate tax experts handle your complete registration process. We ensure accurate documentation, timely submission, and full compliance with FTA requirements.

Learn more about our Corporate Tax Services →

Frequently Asked Questions

Do I need to register if my business has no income?

Yes. All businesses with a trade license must register for corporate tax, even if they have zero income or are operating at a loss.

What documents are required for registration?

Trade license, passport copies of shareholders, Emirates ID copies, financial statements (if available), and contact information.

Is there a registration fee for corporate tax?

No. Corporate tax registration is currently free through the FTA portal.

Can I register for corporate tax myself?

Yes, but many businesses prefer using professional consultants to avoid errors and delays. AcontPro can handle the entire process for you.

Need Help with Corporate Tax Registration?

Contact AcontPro today for expert assistance with your corporate tax registration.

Call us: +971 4 220 5870 | Email: info@acontpro.com