Corporate Tax Registration

Who Needs to Register for Corporate Tax?

✅ UAE Resident Companies

• Juridical persons incorporated in the UAE (including Free Zone entities).

• Foreign companies that are effectively managed and controlled in the UAE.

• Natural persons conducting business activities in the UAE above a certain threshold.

✅ Non-Resident Companies

• Foreign entities with a Permanent Establishment (PE) in the UAE.

• Businesses earning UAE-sourced income and meeting nexus criteria set by the FTA.

✅ Qualifying Free Zone Persons (QFZP)

• Must meet FTA-prescribed conditions to benefit from a 0% CT rate on qualifying income.

✅ Corporate Tax-Exempt Entities (Subject to FTA Approval)

• Government entities and government-controlled businesses.

• Extractive and non-extractive natural resource businesses.

• Qualifying investment funds, pension funds, and public benefit entities.

Corporate Tax Registration Process

1️⃣ Eligibility Assessment: We determine your business’s tax classification and obligations under UAE Corporate Tax Law.
2️⃣ Document Preparation: Compilation of necessary business and financial documents for FTA submission.
3️⃣ Online Registration with FTA: Submission of the Corporate Tax registration application through the FTA portal.
4️⃣ FTA Review and Approval: The FTA reviews the application and issues the Corporate Tax Registration Number (TRN) upon approval.
5️⃣ Ongoing Compliance: Businesses must maintain tax records, file periodic tax returns, and ensure compliance with FTA regulations.

Penalties for Non-Compliance

Failure to register for Corporate Tax within the prescribed timeline may lead to:

❌ Administrative penalties from the FTA.
❌ Legal and financial risks due to non-compliance.
❌ Ineligibility for tax benefits such as exemptions and tax grouping.