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Corporate Tax Registration

Golden Falcon Consultants provides complete assistance with corporate tax registration in Dubai and ensures businesses adhere to the new tax laws issued by the UAE government. With corporate tax being an integral part of the UAE's fiscal environment, companies must be aware of the requirements, processes, and timelines to conduct business uninterruptedly and avoid penalties. This guide will give you all the necessary information about corporate tax registration in Dubai, such as eligibility, required documents, and the registration process.

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Corporate Tax Registration in Dubai

Corporate Tax Registration Guide: Requirements, Process & Deadlines

For companies with operations in the United Arab Emirates, corporate tax registration in Dubai is a mandatory requirement, and it is implemented to ensure that companies contribute equally to the national economy. The Federal Tax Authority (FTA) regulates the registration process and ensures compliance.

Who Must Register for Corporate Tax?

Taxable Persons:

  • Mainland UAE companies (LLCs, PJSCs, etc.).
  • Free Zone Entities (unless qualifying for a 0% Free Zone CT regime).
  • Foreign companies with a permanent establishment (PE) or nexus in the UAE.
  • Natural persons conducting business activities (e.g., freelancers, sole proprietors) exceeding AED 1 million in annual revenue.

Exempt Entities:
Government entities, extractive/non-extractive businesses (under certain conditions), public benefit organizations, and investment funds (if compliant with Cabinet decisions).

Process of Corporate Tax Registration:

  • Register on the FTA's online portal ‘Emaratax’.Register on the FTA's online portal ‘Emaratax’.
  • Complete the registration form with proper business details.
  • Upload necessary documents (trade license, Emirates ID, etc.).
  • Define your financial year (e.g., January–December or July–June).
  • Submit the application and await approval by the FTA.

Deadlines for Corporate Tax Registration:

  • The FTA has also laid down different deadlines for established and new companies.
  • Companies are recommended to register early to evade late registration fees.

How to Register for Corporate Tax: Steps & Deadlines

01
Step-by-Step Guide:

Log into the FTA Portal: Go to the Federal Tax Authority's official portal and register for an account.
Complete the Registration Form: Enter the business information correctly, such as trade name, legal form, and financial information.
Attach Supporting Documents: Upload all supporting documents (trade license, Emirates ID, etc.).
Review and Submit: Verify the information entered and apply.
Receive Tax Registration Number (TRN): Once approved, the FTA will issue a Tax Registration Number (TRN), which is used for tax filing and compliance.

02
Key Deadlines:
  • All businesses incorporate on or before 2024 must register as per the deadlines provided by FTA.
  • Newly incorporated businesses need to register within 90 days of license formation.
Corporate Tax Registration

Corporate Tax Registration Timeline in Dubai

The corporate tax registration schedule varies according to the size and type of business:

  • All businesses incorporated on or before 2024 must register as per the deadlines provided by FTA.
  • New Businesses: Must register within 30 days after the start of business operations.
  • Free Zone Companies: Required to register within the period set by the FTA, even if eligible for a 0% tax rate.

Missing deadlines will result in monetary fines and limitations on business activities

Why Choose Golden Falcon Consultants for Corporate Tax Registration in Dubai?

1.Taxable Entities

Mainland Companies:
All UAE mainland businesses (e.g., LLCs, PJSCs, partnerships) regardless of revenue.

Free Zone Entities:
All free zone companies must register, even if eligible for 0% CT. They must comply with reporting requirements and prove "qualifying income" for the 0% rate.

Foreign Companies:
Branches of foreign companies with a UAE permanent establishment (PE).
Foreign entities earning UAE-sourced income (e.g., through real estate, services, or digital activities in the UAE).

Natural Persons (Individuals):
Freelancers, sole proprietors, or individuals conducting business activities with annual turnover exceeding AED 1 million.


2. Special Cases
Tax Groups: Parent companies must register a tax group if they own ≥95% of subsidiaries (same financial year and currency).
Branches of UAE Companies: Branches treated as separate entities (e.g., in another emirate or free zone) must register independently.

Corporate Tax Registration

Exemptions from Corporate Tax Registration

The following entities are exempt from UAE Corporate Tax (subject to conditions):

Government Entities: Federal/local governments and entities performing sovereign functions.
Extractive & Non-Extractive Businesses: Companies in oil, gas, and natural resource sectors (taxed under emirate-level decrees).
Public Benefit Organizations: Charities, NGOs, and public welfare entities approved by the FTA.
Investment Funds:
Funds compliant with UAE Cabinet decisions (e.g., regulated public funds).
Qualifying Pension/Social Security Funds.
Natural Persons:
Individuals with business revenue ≤ AED 1 million/year (e.g., small freelancers).

Corporate Tax Registration Penalty

Failing to register with Dubai corporate tax in the timelines specified can be severely penalized:

  • Late filing penalty: AED 10,000.
  • Incorrect information charge: AED 5,000 for first-time offenses and AED 10,000 for subsequent offenses.
  • Failure to keep proper accounts: AED 20,000.
  • Failure to submit returns: AED 1,000 monthly for the initial 12 months and AED 2,000 afterward.

Golden Falcon Consultants can assist you in evading these fines by facilitating timely and accurate registration.

Corporate Tax Registration

FAQs

Corporate tax registration is the process through which companies register with the Federal Tax Authority (FTA) to meet the corporate tax laws and pay taxes on their taxable income.

All Companies (except Sole proprietorship who earns the revenue below 1 million AED) both in mainland and free zone, will have to be registered for corporate tax.

The corporate tax in Dubai is levied at 9% on net income of more than AED 375,000. Companies earning less than this are charged a 0% rate.

Government agencies, charities, and companies under the Small Business Relief Program are exempt from corporate tax.

Non-registration for corporate tax can attract a penalty of AED 10,000 and further fines for non-adherence.

Every registered company must submit corporate tax returns each year, even if they are eligible for a 0% rate.

Why Choose Golden Falcon Consultants for Corporate Tax Registration in Dubai?

Golden Falcon Consultants are well-versed in corporate tax registration in Dubai. Our professional team will take care of everything, from beginning to end, to ensure your business complies with all the requirements and escapes penalties. Contact us today and make your corporate tax registration easier while protecting your business's financial future.

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