Corporate tax registration UAE: who applies, what to upload, when

The FTA registration service page lists juridical persons subject to corporate tax under FTA Decision No. 3 of 2024, plus natural persons whose business turnover in the UAE exceeds AED 1 million in a calendar year. A UAE branch of a domestic company does not register separately, because the FTA treats it as part of the head office. The FTA can also require certain exempt persons to register.

A VAT registration does not cover this. The FTA corporate tax FAQs state that taxpayers must register for corporate tax even if they are already registered for VAT.

For companies incorporated in the UAE on or after 1 March 2024, including free zone companies, the window is three months from incorporation. A foreign company effectively managed and controlled in the UAE has three months from the end of its financial year. Resident individuals who cross the AED 1 million turnover line register by 31 March of the following year. Companies that existed before March 2024 had staggered dates during 2024 based on their licence issue month, and those dates have passed.

The FTA review takes up to 20 business days from a complete application, so filing on the last day leaves no room for a resubmission request.

Upload each file as a PDF of up to 15 MB:

• Certificate of incorporation, memorandum of association or partnership agreement, where available.
• Commercial registration or other licensing document, and the valid trade licence including branch licences.
• Emirates ID and passport for any owner above 25% and for authorised signatories.
• Proof of the signatory's authority.

Sign in to EmaraTax with UAE Pass, create or open the taxable person profile, then choose Register from the corporate tax action menu. The FTA estimates about 25 minutes to complete the form. The financial year you enter here drives every later deadline, so check it against your licence and audit engagement before submitting.

In HelloBooks you can attach the licence, MoA and Emirates ID scans to the company record so the accountant finds them in one place. The AI agent reads the licence issue date from the document and reminds you of the three-month window; a person still completes and submits the EmaraTax form. Firms that onboard many new companies can ask us to customise that reminder flow via hello@hellobooks.ai.