How to Register for UAE Corporate Tax (FTA EmaraTax)
UAE Corporate Tax started with the first financial year that began on or after 1 June 2023. The rate is 0% on taxable income up to AED 375,000. The rate is 9% on the amount above that. Every taxable person must register with the Federal Tax Authority on EmaraTax. This includes companies that expect to pay no tax. When you register, you get a Tax Registration Number. You register online, and it takes about 30 minutes. Your deadline depends on when your business was incorporated or licensed.
At a glance
- Cost:
- Registration via EmaraTax (no fee stated by FTA)
- Total time:
- About 30 minutes to register
- Steps:
- 8 steps
- Where to apply:
- u.ae
Last reviewed November 2026 against official sources. Re-checked every 6 months · next review due May 2027.
The Steps
Follow these in order
Each card shows the phase, expected time, and any cost. Data checked against official UAE sources(November 2026).
0 of 8 steps
- Before You Go Self-check
Confirm you are a taxable person
Check who must register and who is exempt. Read Federal Decree-Law No. 47 of 2022. These people and businesses are in scope. Businesses and individuals who do business under a commercial licence must register. Free-zone businesses must register. Foreign companies that trade in the UAE on an ongoing basis must register. Banking operations must register. Real-estate businesses must register too. Some government entities are exempt. Extractive businesses are exempt. Qualifying public-benefit entities are exempt too.
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- Fill / Prepare Self-check
Determine your registration deadline
Was your business incorporated or set up on or after 1 March 2024? Then you must register within 3 months of incorporation. Was it set up before 1 March 2024? Then your deadline follows the month your licence was issued. For example, a January or February licence means 31 May 2024. A December licence means 31 Dec 2024. Is your company foreign but effectively managed and controlled in the UAE? Then register within 3 months of the end of your financial year. Are you a non-resident with a permanent establishment? Register within 9 months if the establishment existed before 1 Mar 2024. Register within 6 months if it started on or after that date. For a nexus, the deadline is 31 May 2024, or 3 months.
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- Go 10 min
Create or access EmaraTax
Use the FTA e-Services portal. Log in with UAEPass. Do you already pay VAT? Then add a Corporate Tax request to your existing account.
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- Submit & Pay ~30 minutes
Submit the registration request
The registration takes about 30 minutes. The FTA says it has four steps. The portal shows you which documents to upload for your type of business.
Click to mark as done
- Wait Approval varies
Receive your Tax Registration Number (TRN)
You get your TRN when the FTA approves your request. Keep it safe. You need it for all your tax filings and letters.
Click to mark as done
- Follow Up Within 9 months of FY end
File and pay on time
Your tax return is due within 9 months of the end of your financial year. For example, the FTA set 30 September 2026 as the deadline for the financial year that ended on 31 December 2025. By the same 9-month rule, the year ended 31 December 2026 is due on 30 September 2027. This deadline covers both filing and payment. Check the current penalty amounts on tax.gov.ae before you rely on them.
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- Follow Up Before your go-live date
E-invoicing from 2027: a separate duty
Registering for corporate tax does not cover e-invoicing. From 1 January 2027, businesses with annual revenue of AED 50 million or more must send business-to-business and business-to-government invoices as structured data through an Accredited Service Provider, which also reports the tax data to the FTA. Those businesses had to appoint a provider by 30 October 2026. Smaller businesses in scope must appoint one by 31 March 2027 and start on 1 July 2027. Pick your provider from the Ministry of Finance list and onboard through EmaraTax.
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- Follow Up Ongoing
Keep records
Keep the records that support your tax filings. Keep them for at least seven years from the end of the tax period they belong to. The FTA requires this.
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Calculator
UAE Corporate Tax Calculator
Estimate UAE Corporate Tax: 0% on taxable income up to AED 375,000, 9% on the excess. Tax applies to profit, not revenue.
Estimated Corporate Tax
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Effective rate
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Income taxed at 9%
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Estimate only. Estimate only. Excludes Qualifying Free Zone Person treatment (0% on qualifying income, conditions apply) and Pillar Two rules for very large multinationals. Registration is required even when no tax is due. Source: Federal Decree-Law 47/2022, Art. 5 (FTA)
FAQ
Frequently Asked Questions
I expect to owe no tax — do I still register?
Yes, you must still register. You must register even if you expect to pay no tax. The 0% band up to AED 375,000 is a tax rate. It is not an exemption from registration.
What is taxed — revenue or profit?
The tax is on your taxable income, which is your profit. It is not on your revenue. Your profit is your accounting income, adjusted as the law requires. You pay 0% on the first AED 375,000. You pay 9% on the amount above that.
Do free-zone companies register?
Yes. Free-zone businesses are in scope and must register. A Qualifying Free Zone Person may pay 0% on qualifying income, if it meets the conditions. Check the current conditions on tax.gov.ae.
How much corporate tax do I pay on AED 1 million profit?
You pay no tax on the first AED 375,000 of taxable income. The rate there is 0%. You only pay tax on the amount above that, at 9%. On AED 1,000,000 of taxable income, the tax is (1,000,000 - 375,000) x 9% = AED 56,250. Enter your profit in the calculator above to get your exact figure.
What is Small Business Relief in UAE corporate tax?
Small Business Relief helps small businesses. If your revenue is AED 3 million or less, you can choose this relief. The tax authority then treats you as having no taxable income. The relief is available for tax periods that end on or before 31 December 2029. This date comes from Ministerial Decision No. 131 of 2026. That decision extended the old cut-off, which was in 2026. Choosing the relief does not remove your duty to register and file a return. Tick the Small Business Relief box in the calculator to see the result with zero tax.
When is UAE corporate tax due?
You must file your corporate tax return and pay within 9 months of the end of your financial year. For example, the FTA set 30 September 2026 as the deadline for the financial year that ended on 31 December 2025. This deadline covers both filing and payment. Check the current deadline on tax.gov.ae.
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