Corporate Tax has become a core part of doing business in the UAE. Since its introduction in June 2023, every company is required to register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN). For this, the UAE government has launched EmaraTax, a digital tax platform designed to simplify compliance for businesses.

This guide explains everything you need to know about registering for Corporate Tax in the UAE through EmaraTax in 2025, including eligibility, step-by-step instructions, and compliance tips.

What is Corporate Tax in the UAE?

Corporate Tax is a federal tax on business profits. It applies to both local and international companies operating in the UAE.

• 0% – for taxable income up to AED 375,000
• 9% – for taxable income above AED 375,000
  

Purpose of Corporate Tax:

• Strengthen UAE’s position as a global hub for investment.
• Ensure transparency and alignment with international tax standards.
• Support the UAE’s long-term development and economic diversification.
  
  

Where Do You Register for Corporate Tax?

All registrations are done online through the EmaraTax portal, which is managed by the Federal Tax Authority (FTA).

EmaraTax integrates with UAE PASS, government systems, and banking platforms to create a seamless experience. It allows businesses to:

• Register for Corporate Tax and VAT
• File and pay taxes
• Update records
• Manage refunds and correspondence
  
  

👉 If you already have an FTA e-Services account, you can log in with your credentials. New users can sign in using UAE PASS.

Step-by-Step Guide to Register for Corporate Tax in EmaraTax

Here’s how businesses can complete the registration:

1. Login to EmaraTax

• Visit EmaraTax Portal.
• Sign in using your FTA credentials or UAE PASS.
• Go to your dashboard → select Corporate Tax.

2. Start the Registration

• Click “Register” under the Corporate Tax section.
• Read the guidelines carefully and confirm.
• Click “Start” to begin.
  

3. Provide Business Details

• Select your Entity Type (e.g., LLC, PJSC, Establishment).
• Enter your trade license information.
• Add business activities exactly as per the trade license.
• If you have branches, provide branch details.
  

4. Add Ownership Details

• Add details of all shareholders with 25% or more ownership.
• Upload relevant documents (MOA, POA, etc., if applicable).
  

5. Provide Contact Information

• Enter the registered office address of your business.
• Avoid using third-party addresses (e.g., accountant’s office)
• Foreign businesses must appoint a Tax Agent in the UAE.
  

6. Authorized Signatory

• Add the details of the person authorized to sign on behalf of the company.
• Upload proof (Power of Attorney / MOA).
  

7. Review & Submit

• Review all details carefully.
• Tick the declaration box.
• Submit the application.
  

Once submitted, you’ll receive an Application Reference Number.

What Happens After Registration?

• FTA Review: Your application will be reviewed.
• Approval / Rejection: FTA may approve, reject, or request more details.
• TRN Issued: Upon approval, you will receive your Tax Registration Number.
• Compliance: You must begin filing corporate tax returns as per UAE tax deadlines.

Timeline of Corporate Tax Compliance in 2025

📊 [This section can be converted into an infographic for visual clarity]

• January – March 2025 → Renewal of VAT and CT registrations (if applicable).
• June 2025 → Deadline for first Corporate Tax filing (for companies with a financial year ending Dec 2024).
• Quarterly / Annual → Filing deadlines based on your accounting year.
  
  

Related: Navigating VAT Compliance for Startups in Dubai | Free Zone Company Taxation in UAE | Company Liquidation and Tax Obligations

Quick Checklist for Corporate Tax Registration in EmaraTax

UAE trade license and company documents ready
Shareholder and ownership details
Business activity information
Registered office address in the UAE
Authorized signatory details + proof of authorization
Valid UAE PASS account / FTA credentials

FAQs on Corporate Tax Registration in UAE

1. Is Corporate Tax registration mandatory in the UAE?
Yes. All businesses, including Free Zone companies (with exceptions), must register and obtain a TRN.

2. How much does it cost to register?
There is currently no government fee for corporate tax registration.

3. Can Free Zone companies register?
Yes. Free Zone businesses must register, even if they qualify for a 0% Free Zone Corporate Tax regime.

4. How do I pay corporate tax online?
Payments are made directly through EmaraTax via GIBAN transfers or FAB Magnati Pay.

5. What happens if I don’t register?
Failure to register can result in penalties and fines under FTA regulations.

Conclusion

Registering for Corporate Tax in the UAE is a mandatory compliance requirement for every business. With the EmaraTax platform, the process has become straightforward, digital, and efficient.

For businesses that find the process complex, consulting a tax advisor or FTA-approved agent is highly recommended to ensure error-free compliance.

Looking for professional assistance? Our team at Finanshels can guide you through Corporate Tax registration, VAT compliance, and business restructuring in the UAE.