Corporate Tax Consultants in Dubai, UAE
Stay 100% FTA-Compliant. Avoid AED 10,000+ Penalties. Save Tax Legally.
A&A Associate is a leading firm of corporate tax consultants in Dubai, UAE, helping businesses register, file, and stay compliant with the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). From mainland enterprises to free zone companies and multinational groups, our FTA-approved tax experts deliver end-to-end corporate tax solutions tailored to your business.
Corporate Tax Registration UAE
Corporate Tax Registration in Dubai & the UAE — EmaraTax TRN, Deadlines & Penalties
Almost every business in the UAE now has to register for corporate tax and hold a Tax Registration Number, including free zone companies on the 0% rate and small firms that will never owe a dirham in tax. A&A Associate has handled corporate tax and accounting for UAE businesses since 2016, and our tax team registers you on EmaraTax, secures your TRN, and keeps your filings clean so the penalties never start.
Book a free consultation with a corporate tax consultant in Dubai: call +971 50 483 6190 or request a callback.
What is corporate tax registration in the UAE?
Corporate tax is a direct tax on business profits. The UAE introduced it under Federal Decree-Law No. 47 of 2022, and it applies to financial years that start on or after 1 June 2023. The Ministry of Finance sets the policy; the Federal Tax Authority runs the system and collects the tax.
Registration is the first step. You sign up on EmaraTax, the FTA's online portal, and once approved you get a corporate tax Tax Registration Number. This is separate from your VAT TRN. Having one does not cover the other.
The headline rate is 9% on taxable profit above AED 375,000. Profit up to AED 375,000 is taxed at 0%, which is the government's way of protecting small businesses and startups. There's also Small Business Relief: if your revenue stays at or below AED 3 million, you can elect to be treated as having no taxable income, and that relief runs until 31 December 2026.
Free zone companies get their own treatment. A Qualifying Free Zone Person can keep a 0% rate on qualifying income, but only if it meets every QFZP condition. Even then, registration is not optional. Free zone or mainland, 0% or 9%, you still register and you still file.
Corporate tax rate in the UAE
Three numbers cover most businesses: 0%, 9%, and, for the giants, 15%.
| Taxable Income / Status | Rate | Notes |
|---|---|---|
| Taxable profit up to AED 375,000 | 0% | Protects small businesses and startups. |
| Taxable profit above AED 375,000 | 9% | The standard corporate tax rate. |
| Revenue at or below AED 3 million | Eff. 0% via SBR | Elective, must be claimed, available until 31 Dec 2026. |
| Qualifying Free Zone Person — qualifying income | 0% | Only if all QFZP conditions are met. |
| Qualifying Free Zone Person — non-qualifying income | 9% | De minimis: non-qualifying income up to lower of 5% of revenue or AED 5 million. |
| Large MNE groups (revenue ≥ AED 3.15 billion) | 15% | Domestic minimum top-up tax under OECD Pillar Two rules, from 1 Jan 2025. |
Foreign tax credits can reduce UAE corporate tax where income has already been taxed abroad, subject to the law's conditions. If your group operates across borders, this is worth modelling properly rather than guessing. Ask about your effective rate.
Who must register for corporate tax?
Most businesses in the UAE. The law casts a wide net, and "my income is under the threshold" is not a reason to skip registration. Here's how it breaks down by entity type.
| Business Type | Registration Required? | Notes and Examples |
|---|---|---|
| Mainland LLC | Yes | Every Dubai LLC, PJSC, and PSC registers, regardless of profit. |
| Sole establishment / natural person | Only if turnover > AED 1M | A freelancer or sole trader under AED 1 million turnover does not register; over it, they must. |
| Free zone company | Yes | Mandatory even for a Qualifying Free Zone Person on 0% qualifying income. |
| Branch of a UAE company | Usually covered by parent | A domestic branch is part of its parent entity, which registers. |
| Branch of a foreign company | Yes, if permanent establishment | A foreign company operating through a UAE PE registers for that PE. |
| Holding company | Yes | UAE holding entities register like any other juridical person. |
| Foreign company | Yes, if managed/controlled in UAE | Tax residency and permanent establishment rules decide this. |
| Government / government-controlled entity | Only if taxable business | Many are exempt persons but may still need to register or notify. |
| Qualifying Public Benefit Entity | Registers/notifies | Listed by Cabinet decision; must maintain conditions. |
If you're not sure which row you fall into, that's exactly the kind of thing a ten-minute call sorts out. Check your status with us.
Who is exempt from corporate tax?
Exempt does not always mean "do nothing." Some exempt persons are exempt automatically; others have to apply to the FTA or notify the Ministry of Finance and keep meeting conditions. The main categories:
- Government entities and government-controlled entities, for their sovereign and mandated activities.
- Extractive businesses (oil, gas, and other natural resources) already taxed at the Emirate level.
- Non-extractive natural resource businesses meeting the law's conditions.
- Qualifying Public Benefit Entities listed by Cabinet decision.
- Qualifying Investment Funds that meet the FTA's conditions.
- Public and private pension and social security funds that qualify and apply.
- Certain wholly owned UAE subsidiaries of the above.
How to register for corporate tax: the EmaraTax process
Registration happens on EmaraTax. The steps are straightforward on paper; the mistakes people make are in the detail. Here's the full sequence.
📋 EMARATAX REGISTRATION — STEP BY STEP
Timeline: a clean, complete application is usually approved within about 20 business days, and often faster. Errors or missing documents are what stretch it out.
Documents required for corporate tax registration
Have these ready before you start and the application goes smoothly.
| Document | Legal Entity (Company) | Natural Person (Sole Trader / Freelancer) |
|---|---|---|
| Valid trade licence | Required | Required |
| Memorandum / Articles of Association | Required | Not Applicable |
| Certificate of incorporation | If Applicable | Not Applicable |
| Emirates ID of owners/shareholders | Required | Required |
| Passport copies of owners/shareholders | Required | Required |
| Authorised signatory ID + proof of authorisation | Required | If Representative Used |
| Registered address and contact details | Required | Required |
| Business activity details | Required | Required |
| Financial information / tax period details | Required | Required |
| Bank account details (IBAN) | Required | Required |
Corporate tax registration deadlines and penalties
The deadline story changed, and most competitor pages haven't caught up. Here's the current position.
New businesses. If you were incorporated on or after 1 March 2024, you register within 3 months of your incorporation date. A company set up in April 2026 registers by the end of July 2026.
Existing businesses. Under FTA Decision No. 3 of 2024, existing companies had staggered deadlines tied to the month their trade licence was first issued. Those deadlines ran through 2024. If you were trading then and never registered, you are already late and the penalty applies. Register now to stop further exposure.
Natural persons. If your business turnover crossed AED 1 million in a calendar year, you register by 31 March of the following year.
Incorporated on/after 1 Mar 2024
Within 3 months of incorporation date.
Pre-2024 Licence
Per FTA Decision 3 of 2024. 2024 deadlines have passed — register now.
Turnover > AED 1M
31 March of the following year.
UAE Permanent Establishment
Within 3 months of establishing the PE.
| Situation | Registration Deadline |
|---|---|
| Company incorporated on/after 1 Mar 2024 | Within 3 months of incorporation |
| Existing company (pre-2024 licence) | Per FTA Decision 3 of 2024 (2024 deadlines, now passed) |
| Natural person over AED 1m turnover | 31 March of the following year |
| Non-resident with a UAE permanent establishment | Within 3 months of establishing the PE |
Why choose A&A Associate
Since 2016, we've handled accounting and tax for more than 250 UAE businesses across trading, construction, real estate, healthcare, and logistics. Our tax work is done by qualified professionals, and our FTA tax agent registration is on file. We give you one dedicated consultant rather than a rotating call centre, we quote a transparent fixed price before we start, and we don't disappear after your TRN comes through. Registration, filing, and the questions in between are all covered.
Speak to Your Dedicated Consultant →Corporate tax services we offer
Registration is where most clients start with us, but it's rarely where the work ends. This page is the hub for our full corporate tax cluster, and each service below has its own dedicated page.
CT Registration & TRN Issuance
EmaraTax registration and corporate tax TRN — the core of this page.
Corporate Tax Filing
On time, every tax period. Clean and compliant.
Tax Deregistration
When you close, sell, or restructure an entity.
Assessment & Voluntary Disclosure
Including responding to FTA queries and corrections.
Transfer Pricing
Analysis and documentation for related-party transactions.
Free Zone QFZP Analysis
Structuring, qualifying status review, and impact assessments.
Compliance & Record-Keeping
Your books standing up to FTA scrutiny.
Tax Planning & SBR Elections
Small Business Relief and group elections.
FTA Representation
Amendments, clarifications, and reconsiderations.
Many clients pair this with our accounting services and bookkeeping, because clean books are what make tax filing painless. See how we can help.
Why businesses choose a professional corporate tax consultant
You can register yourself. Plenty of people do, and plenty of them get a rejection or a wrong tax period they only discover at filing time. Here's the honest comparison.
For a simple mainland company with clean documents, DIY is doable. The moment free zone status, multiple branches, a tax group, or backlog accounts enter the picture, a consultant usually pays for itself. Get a fixed-price quote.
How much does corporate tax registration cost?
Fair question, and the honest answer is: it depends on your setup. Registration for a straightforward single mainland entity with documents in order sits at the low end. Costs rise with complexity: free zone QFZP assessments, tax group formation, multiple branches, or backlog accounting that needs cleaning up before you can file.
What drives the price: the number of entities, whether you're forming a tax group, your free zone status, the state of your existing books, and whether you want registration only or registration plus ongoing filing. We quote a fixed fee after a short call, so you know the number before you commit. No hourly surprises. Ask for your quote.
Common mistakes businesses make
📞 Ready to Register for Corporate Tax — the Right Way?
A&A Associate handles your EmaraTax registration, secures your TRN, and keeps your filings clean. One fixed price. One dedicated consultant. No surprises.
Faq
Here are some common questions about Corporate Tax
What is UAE corporate tax?
UAE corporate tax is a 9% federal direct tax on business net profits exceeding AED 375,000, effective from June 1, 2023, under Federal Decree-Law No. 47 of 2022.
When did UAE corporate tax come into effect?
UAE corporate tax became effective on June 1, 2023, applying to financial years beginning on or after this date.
Who is subject to UAE corporate tax?
All UAE-incorporated companies, free zone entities, foreign companies with a Permanent Establishment in the UAE, and natural persons earning over AED 1M annually from business activities.
What is the corporate tax rate in UAE?
The UAE corporate tax rate is 0% on profits up to AED 375,000 and 9% on profits above AED 375,000. Multinationals subject to Pillar Two pay 15%.
Is corporate tax applicable to free zone companies?
Yes. Free zone companies must register and file corporate tax. However, Qualifying Free Zone Persons (QFZPs) enjoy 0% on qualifying income.
What is a Qualifying Free Zone Person (QFZP)?
A QFZP is a free zone company meeting specific conditions—adequate substance, qualifying income, transfer pricing compliance, audited financials—that allow it to benefit from 0% corporate tax.
How do I register for corporate tax in the UAE?
Register through the EmaraTax portal at eservices.tax.gov.ae by submitting your trade license, MOA, Emirates ID, and authorized signatory details.
What is the deadline for corporate tax registration?
Registration deadlines are staggered based on your trade license issuance month. Late registration attracts an AED 10,000 penalty.
What is the deadline for filing corporate tax returns?
Returns must be filed within 9 months from the end of the relevant tax period.
What documents are required for corporate tax registration?
Trade license, MOA/AOA, Emirates ID, passport copies, authorized signatory information, contact details, and financial year information.
What is Small Business Relief?
Small Business Relief enables UAE resident businesses with revenue ≤ AED 3 million to be treated as having no taxable income, effectively paying 0% corporate tax until 31 Dec 2026.
What income is exempt from UAE corporate tax?
Exempt income includes dividends from UAE companies, qualifying foreign dividends, capital gains on qualifying shareholdings, and intra-group transactions.
Are individuals subject to UAE corporate tax?
Only natural persons conducting business in the UAE with annual turnover exceeding AED 1 million are subject to corporate tax. Salaries, personal investments, and real estate income (non-business) are exempt.
What are the penalties for late corporate tax registration?
Late registration attracts a fixed penalty of AED 10,000.