UAE Corporate Tax Registration 2026

Complete Compliance Guide | Avoid AED 10,000 Penalties | Expert FTA Guidance

Tax Rates and Applicable Thresholds

The UAE employs a tiered tax rate structure designed to support small and medium enterprises:

• 0% Tax Rate: Applicable on taxable income up to AED 375,000.
• 9% Tax Rate: Applicable on the portion of taxable income that exceeds AED 375,000.
• Different Rate for Large Multinationals: Large Multinational Groups (Pillar Two): Subject to a Domestic Minimum Top-Up Tax to ensure a minimum effective tax rate of 15%, applicable to multinational enterprise (MNE) groups with consolidated global revenues exceeding €750 million, in line with OECD Pillar Two rules.

Mandatory Registration: “Taxable Person” Definition

A “Taxable Person” is broadly defined and includes the following entities:

• Juridical Persons: All UAE-incorporated companies (LLCs, PJSCs, etc.), entities established in Free Zones, and public and private entities.
• Natural Persons: Individuals (freelancers, sole proprietors) conducting a business or business activity under a license/permit. Registration is mandatory if their total turnover exceeds AED 1,000,000 in a Gregorian calendar year.
• Foreign Legal Persons: Entities managed and controlled in the UAE, or those with a Permanent Establishment (PE) in the UAE.

Unsure if you’re a Taxable Person? Book a Free 15-Minute CT Liability Assessment with a Globoprime FTA-certified advisor to clarify your status before the deadline.

Entities Exempt from Registration

Certain entities are explicitly exempt from Corporate Tax, though some may still need to formally inform the FTA:

• Government and public sector entities.
• Businesses engaged in the extraction of natural resources (subject to Emirate-level taxation).
• Qualifying Public Benefit Entities.
• Individuals’ salary, investment, and real estate income in a personal capacity.

Standard CT Rates & Thresholds

The UAE employs a tiered tax rate system:

Small Business Relief (SBR) Expiry

SBR allows eligible resident businesses with revenue ≤ AED 3,000,000 in the relevant tax period (and all previous tax periods) to elect to be treated as having zero taxable income for Corporate Tax purposes.

The 2026 Deadline: Under current legislation (Ministerial Decision No. 73 of 2023), this relief is available only for tax periods ending on or before December 31, 2026.

Action Required: Businesses benefiting from SBR should prepare for the standard Corporate Tax regime (0% on taxable income up to AED 375,000 and 9% thereafter) for tax periods beginning in 2027, unless the relief is formally extended by the authorities.

Download our exclusive “2026 SBR Expiry & Transition Checklist” to plan your post-2026 tax strategy effectively.

The Free Zone 0% Regime & The “De Minimis” Rule

Qualifying Free Zone Persons (QFZPs) can benefit from a 0% CT rate on “Qualifying Income”. Maintaining this status requires strict adherence, most notably to the De Minimis Requirement:

• The Rule: A QFZP’s “non-qualifying revenue” must not exceed the lower of AED 5,000,000 or 5% of total revenue in a tax period.
• The Risk: Exceeding this threshold causes all income for that period to become taxable at the standard 9% rate. Understanding your revenue streams is essential.

Pre-Registration Checklist: Gather Your Documents

Before logging in, ensure you have digital copies (PDF, max 15MB each) of the following:

• Valid Trade License (all pages) or Certificate of Incorporation.
• Memorandum of Association (MOA) or Partnership Agreement.
• Emirates ID and Passport copy of any owner holding 25% or more ownership, and all authorized signatories.
• Proof of Authorization for the signatory (e.g., Board Resolution, Power of Attorney).
• Audited or management financial statements (if available at the time of registration).

Step-by-Step Walkthrough of the EmaraTax Portal

Following the FTA’s prescribed workflow ensures a smooth submission:

1️⃣ Access & Authentication

Log in to tax.gov.ae using existing FTA credentials or UAE PASS.

2️⃣ Create/Select Taxable Person

If your entity is not listed, create a new “taxable person” profile.

3️⃣ Initiate CT Registration

From the dashboard, select the “Corporate Tax” tile and click “Register.”

4️⃣ Declare Entity Type

Accurately select your legal form (e.g., UAE Private Company, Free Zone Establishment).

5️⃣ Input License Details

Enter your trade license number, issuing authority, and expiry date exactly as they appear.

6️⃣ Declare Business Activities

Add all activities listed on your license. The portal uses a standardized activity code list.

7️⃣ Detail Ownership Structure

Add all beneficial owners holding 25% or more, uploading their ID documents.

8️⃣ Provide Contact Details

Submit the official business address where core activities are performed.

9️⃣ Appoint Authorized Signatory

Designate and verify the individual legally empowered to sign the application.

🔟 Review and Validate

Meticulously review all entered data against your source documents.

1️⃣1️⃣ Submit Application

Electronically sign and submit. You will receive a confirmation reference number.

1️⃣2️⃣ Application Processing

The FTA typically processes applications within 20 business days. Monitor your dashboard and email for status updates or requests for additional information.

1️⃣3️⃣ Receive Tax Registration Number (TRN)

Upon approval, your unique Corporate Tax TRN will be issued via the portal. This number must be quoted on all returns and correspondence.

Essential Documents for Filing and Audits

• Financial Statements: Audited financials prepared under IFRS (or IFRS for SMEs) are strongly recommended and mandatory for Qualifying Free Zone Persons (QFZP). Even unaudited management accounts must be robust.
• General Ledger & Trial Balance: The complete transactional record of the business.
• Supporting Evidence: Invoices, contracts, payroll records, bank statements, and inventory lists.
• Fixed Asset Register: Details of capital assets with depreciation calculations.
• Tax Calculations & Workpapers: Detailed schedules showing the derivation of taxable income from accounting profit.

Registration & Filing Deadlines

Penalty Structure for Non-Compliance

The FTA imposes a strict, escalating penalty regime:

• Late Registration: AED 10,000 (fixed).
• Late Filing of Return: Under Cabinet Decision No. 75 of 2023, the penalty is AED 500 for each month of delay for the first 12 months, and AED 1,000 for each month thereafter. There is no “AED 1,000 per return” cap. A significant delay can cost tens of thousands.
• Late Payment of Tax: A monthly penalty calculated at 14% per annum, applied for each month or part thereof, on the unsettled Payable Tax amount, starting from the day following the due date and imposed on the same date monthly thereafter. Note: Effective April 14, 2026, this changes to 14% per annum under Cabinet Decision 129.
• Incorrect Tax Return: AED 5,000 per error, capped at AED 50,000 per return.

Top FTA Audit Triggers & How to Avoid Them

Beyond registration, ongoing compliance is key. Common audit triggers include:

• Transfer Pricing Violations: Transactions with related parties not at “arm’s length.” Ensure proper documentation for transactions over AED 200,000,000.
• Financial Reporting Gaps: Inconsistencies between CT returns and audited financials prepared under IFRS or IFRS for SMEs.
• Free Zone Compliance Failures: Breaching QFZP conditions or the De Minimis threshold without proper disclosure.

Forming a Tax Group

Eligible resident juridical persons (95%+ common ownership) can apply to form a Tax Group, filing a single consolidated return. This requires careful assessment of eligibility and submission of a formal application via EmaraTax.

Utilizing Tax Loss Relief

Taxable persons can carry forward incurred tax losses indefinitely to offset against future taxable income. A key relief allows offsetting up to 75% of the taxable income in any subsequent tax period. This is a vital tool for strategic financial planning.

Corporate Tax Deregistration

If your business ceases to be a Taxable Person (e.g., liquidation, cessation of all activities), you must apply for deregistration. This involves filing a final tax return, settling all CT liabilities and penalties, and submitting a formal deregistration request through EmaraTax.

1. The Essential Registration

Best for: Freelancers, Sole Establishments & Small Mainland LLCs
Get your Tax Registration Number (TRN) quickly and correctly.

• ✅ Eligibility Assessment: Confirming your “Taxable Person” status.
• ✅ Document Review: Ensuring Trade License & MOA match FTA requirements.
• ✅ EmaraTax Profile Setup: Creation of your official portal account.
• ✅ TRN Issuance: Submission and tracking until your certificate is issued.

Turnaround: 3-5 Business Days.

2. The “Compliance Shield” (Most Popular)

Best for: Free Zone Entities (DMCC, JAFZA, etc.) & SMEs aiming for SBR
Go beyond registration. Secure your tax position and eligibility for exemptions.

• ✅ Everything in Essential Package.
• ✅ Free Zone 0% Qualification Check: Initial assessment of “Qualifying Income.”
• ✅ Small Business Relief (SBR) Analysis: Strategy to claim the AED 3M exemption.
• ✅ Fiscal Year Alignment: Strategic advice on selecting your first Tax Period.
• ✅ Penalty Protection Guarantee: We cover the fine if registration is late due to our error.

3. Enterprise & Tax Groups

Best for: Holdings, Multi-License Companies & Complex Structures
Strategic structuring to minimize liability and simplify filing.

• ✅ Tax Group Formation: Application to consolidate multiple licenses into one Tax Return.
• ✅ Transfer Pricing (TP) Overview: High-level review of related party transactions.
• ✅ Complex Entity Registration: For Foundations, Foreign Branches, and PJSCs.
• ✅ Dedicated Tax Manager: Direct access to a Senior Tax Advisor.

Why UAE Businesses Choose GloboPrime Corporate Services?

• FTA-Certified Tax Agents: We don’t just fill forms; we provide legal tax advice.
• 100% Acceptance Rate: Zero rejections on managed applications to date.
• Audit-Ready Records: We set you up correctly from Day 1 to withstand future FTA audits.
• Transparent Pricing: No hidden fees. Flat-rate service charges.

Need a custom quote? Call our Tax Desk directly at +971 2 6344789 or email info@globoprime.ae for an immediate response.

Q1: What is the UAE corporate tax registration deadline for 2026?

The deadline depends on your business type. Existing companies have a staggered deadline based on their license issuance month, while new companies must register within 3 months of obtaining their trade license. Always verify the latest schedule on the FTA’s EmaraTax portal.

Q2: Do freelancers in Dubai need to register for corporate tax?

Yes, if their annual business turnover from freelance activities under a license exceeds AED 1,000,000. If below this threshold, registration is not mandatory unless voluntarily chosen.

Q3: What is the penalty for late corporate tax registration in the UAE?

The Federal Tax Authority imposes an immediate administrative penalty of AED 10,000 for missing the corporate tax registration deadline.

Q4: Can a Free Zone company with mainland clients pay 0% tax?

A Qualifying Free Zone Person (QFZP) can pay 0% on “Qualifying Income.” However, income from mainland clients is typically “non-qualifying.” If this non-qualifying revenue stays below the AED 5,000,000 / 5% De Minimis threshold, the 0% rate can be maintained. Exceeding it makes all income taxable at 9%.

Q5: What are the documents required for corporate tax registration?

The core documents include a valid Trade License, Certificate of Incorporation, Memorandum of Association, passport/Emirates ID of owners and signatories, and proof of signatory authority. Free Zone companies need additional documents like their Establishment Agreement.

Why Globoprime is Your Trusted FTA Compliance Partner

• FTA-Certified Expertise: Our team, led by seasoned professionals, includes former FTA specialists and certified tax agents who understand portal intricacies and audit defense.
• Beyond Registration – Holistic Compliance: We provide Corporate Tax Health Checks, transfer pricing documentation, IFRS-compliant financial restructuring, and ongoing filing support.
• Technology-Driven Precision: We use proprietary compliance management tools to ensure deadline tracking, accuracy, and seamless document handling.
• Industry-Specific Strategies: Tailored advice for Free Zones, family businesses, startups, and multinationals navigating the new 15% Pillar Two rules.

Our 2026 Corporate Tax Readiness Package

For businesses engaging before March 31, 2026, we offer a special package including:

• Guaranteed Registration Service (Penalty protection if deadline missed due to our error).
• 2026-2027 Strategic Compliance Roadmap.
• Small Business Relief Expiry Impact Assessment.
• Two Annual Corporate Tax Return Preparations.

Contact our experts at info@globoprime.ae or call +971 2 6344789 to ensure your business is fully prepared for 2026 and beyond.

Disclaimer: This guide provides general information on UAE Corporate Tax. It does not constitute legal or tax advice. Specific advice should be obtained from qualified tax professionals. Regulations may change; always verify current requirements with the Federal Tax Authority or your advisor. Last Updated: February 2026.