Registration, deadlines and penalties

When must I register for Corporate Tax, and what if I am late?

Depends on the details: keep good documents

In short: A company created on or after 1 March 2024 must register within 3 months of being created. An individual whose business income goes over 1,000,000 AED registers by 31 March of the next year. Registering late means a 10,000 AED fine, which is cancelled if you file your first return within 7 months of the end of your first tax year.

The basic rule

Every business that has to pay Corporate Tax must register and get a tax number (official term: Tax Registration Number, TRN) on time. The FTA can also register a business itself.

When it is different

Companies that existed before 1 March 2024 had deadlines based on the month their licence was issued; those dates have passed, so register now if you have not.
Waiver: file the first tax return within 7 months from the end of the first tax period; a penalty already paid is credited back.
Natural persons below AED 1,000,000 of business turnover do not register.

Documents to keep

Trade licence
Memorandum of association
Passport and Emirates ID of the owner
Proof of authority if someone files for you

How safe is it?

Depends on the details: keep good documents Medium: easy to fix if you act early.

When to ask a professional

Ask if your registration is late or your first period is unusual (longer or shorter than 12 months). Who can confirm it for your own case: an FTA-registered tax agent (a tax professional approved by the UAE tax authority), or the optional year-end review in SoloBooks.

Check it with the free calculator: Corporate Tax deadline calculator →

Sources

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated, unofficial English translation) — Art. 51(1) and 51(3)
FTA Decision No. 3 of 2024 on the Corporate Tax registration timeline — Art. 3, 5 and 6
Cabinet Decision No. 75 of 2023 on Corporate Tax administrative penalties, as amended — Table, item 14
FTA news (7 May 2025): waiver of the late Corporate Tax registration penalty — Conditions of the waiver

Last verified: 19 October 2026

General information, not tax advice. Your situation may differ.

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