UAE Corporate Tax: Registration, Rates & Exemptions

Corporate Tax Registration

Corporate Tax (CT) - is a federal direct tax levied on the net profits of corporations and other businesses. Corporate tax registration is the **mandatory process** by which a business formally enrolls with the **Federal Tax Authority (FTA)** via the EmaraTax portal to obtain its Tax Registration Number (TRN).

The purpose of registration is to ensure full compliance with tax laws, enabling the business to fulfill its obligations, file tax returns, and pay taxes on its profits. The system is designed to be highly competitive, offering a **0% tax rate on taxable income up to AED 375,000** and a standard 9% rate on income exceeding that threshold.

Who must register for corporate tax in the UAE ?

All UAE-resident juridical persons (LLCs, PSCs, PJSCs, etc.)
Foreign companies with a permanent establishment or nexus in the UAE
Free zone entities (even if eligible for 0% tax)
Natural persons conducting business activities exceeding the FTA threshold
Branches and subsidiaries of local or foreign companies

Note : Even if your business qualifies for 0% tax (e.g., small business relief or free zone incentives), registration is still mandatory.

What’s included in our Corporate Tax Registration service ?

What We Do	Why It Matters
Assess registration eligibility and deadlines	Ensures timely compliance and avoids penalties
Prepare and validate required documents	Reduces risk of rejection or delays
Complete EmaraTax registration and profile setup	Official FTA portal for corporate tax
Submit registration and track status	Ensures confirmation and follow-up
Provide post-registration guidance	Helps you prepare for filing and compliance

Urgency motivator : FTA has active automated monitoring — missing your window leads to fixed penalties.

How to register for corporate tax in the UAE

1 . Create or access your EmaraTax account
2 . Complete the corporate tax registration form
3 . Upload required documents (see below)
4 . Submit and track application status
5 . Receive your Corporate Tax Registration Number (TRN)

KWS handles this entire process for you — or guides your team step-by-step.

Documents required for corporate tax registration ?

Document	Purpose
Trade licence and MOA	Confirms legal identity and activity scope
Emirates ID and passport of owners	Verifies authorised signatories
Financial statements or trial balance	Supports economic substance and eligibility
Lease agreement or utility bill	Confirms business location
Additional documents (if free zone or foreign entity)	Validates exemption or special status

Deadlines and penalties ?

Most businesses must register within 3 to 6 months of the start of their first tax period.
Late registration may result in penalties of AED 10,000 or more.
KWS ensures you register on time and avoid unnecessary fines.

Free zone and foreign company considerations ?

Free zone companies must register even if they expect to qualify for 0% tax.
Foreign companies with UAE-sourced income or a permanent establishment must register.
KWS helps assess your obligations and prepares the correct registration path.

Why KWS ?

Registered tax agents with EmaraTax experience
Fast turnaround and fixed-fee packages
Free zone and foreign entity expertise
Post-registration support for filing and compliance 500+ UAE tax registrations completed (incl. free zones & foreign entities)

FAQs

What services does KWS offer?

KWS offers a comprehensive suite of services, including accounting, payroll processing, tax preparation, financial advisory, and global payroll solutions.

What is corporate tax registration in the UAE ?

It’s the process of registering your business with the FTA to comply with the UAE’s corporate tax regime.

How do I register for corporate tax on EmaraTax ?

You must log in to your EmaraTax account, complete the registration form, and upload required documents. KWS can handle this for you.

What is the deadline for corporate tax registration in the UAE ?

It depends on your license issue date and financial year. Most businesses must register within 3–6 months of their first tax period.

Can free zone companies register for corporate tax ?

Yes — registration is mandatory even if you expect to benefit from a 0% rate.

What penalties apply for late registration ?

The FTA may impose a fixed penalty of AED 10,000 for late registration.

Can consultants register on my behalf ?

Yes — KWS is authorised to register your business and manage the process end-to-end.

How do I check my registration status ?

You can log into EmaraTax and view your application status. We also track and notify you once approved.

Corporate Tax Registration Service