UAE Corporation Tax Registration

Did you know that all companies in the UAE, whether they be mainland or freezone companies, have to register with the FTA for corporation tax. Even if they will never actually owe any tax.

And if you fail to register on time, you will be hit with a 10k AED penalty.

In the United Arab Emirates (UAE), the Federal Tax Authority (FTA) has established specific deadlines for businesses to register for Corporate Tax (CT). These deadlines vary based on the type of entity, its residency status, and the date of incorporation or commencement of business activities.

1.  Resident Juridical Persons (Established Before March 1, 2024):

For UAE-resident entities incorporated or established before March 1, 2024, the registration deadlines are determined by the month of their trade license issuance, irrespective of the year. The deadlines are as follows:

• January or February: May 31, 2024

• March or April: June 30, 2024

• May: July 31, 2024

• June: August 31, 2024

• July: September 30, 2024

• August or September: October 31, 2024

• October or November: November 30, 2024

• December: December 31, 2024

If a juridical person does not have a license as of March 1, 2024, the registration deadline is May 31, 2024.

2.  Resident Juridical Persons (Established On or After March 1, 2024):

3. Entities incorporated under UAE legislation (including Free Zone entities): Must register within three months from the date of incorporation, establishment, or recognition.