UAE corporate tax registration for companies and people

This is a booming era for the United Arab Emirates thanks to the economic stability. Therefore, from the lottery licensing to the digital nomad residency, things are transforming for the good. Ease in taxation and reporting, like UAE corporate tax in the is creating new financial opportunities.

UAE authorities are fighting the financial crimes, by enforcing the anti money laundering and anti terrorism financing measures. Both the businesses and individuals have to know the filing procedure of the corporate tax in the UAE. Business consultancy and audit firms in Dubai can help you in the registration for taxation big time.

United Arab Emirates is following the rules for global trade set by the Organisation for Economic Co-operation and Development (OECD). Implementation of corporate tax in the UAE is solidifying its position as a hub for international trade and investment. Also, the UAE government is implementing the regulations of the Financial Action Task Force (FATF).

Key takeaways of the UAE corporate tax sector

These are the notable insights of the UAE corporate tax vertical.

• Under Article 51 of the Corporate Tax Law, all taxable persons, mainland and free zone, resident or non-resident, must register with the FTA.
• Businesses and professionals making under AED 375,000 are subject to 0% CT tax rate.
• A competitive 9% CT rate is applicable on entities generating over AED 375,000 income.
• Small Business Relief allows resident persons with revenue up to AED 3,000,000 to elect relief for an eligible tax period.
• The UAE is implementing a 15% domestic minimum top-up tax for large multinationals meeting €750 million consolidated revenue criteria globally.
• Over 640,000 businesses have registered for UAE corporate tax, reflecting broad compliance and enforcement since implementation, as reported by FTA.
• The corporate tax registration service via the FTA portal lists an estimated 30 minutes for submission of application.
• A natural person whose turnover falls below AED 1,000,000 in a subsequent year still must maintain registration and file a nil tax return.
• The FTA requires taxable persons to keep accounting records for at least 5 years from the end of the tax period.
• UAE corporate taxation is set to further decrease the national reliance on the petroleum revenues.
• After full implementation, economists estimate UAE corporate tax will contribute 2–3% to the Gross Domestic Product (GDP) in comping years.

UAE corporate tax registration deadlines to avoid fines

Businesses must take note of the UAE corporate tax registration deadlines of 2025. The Federal Tax Authority (FTA) of the United Arab Emirates has given a reminder to enterprises in this regard. It is part of the FTA’s efforts to streamline tax administration and ensure compliance in the UAE’s corporate sector.

UAE Cabinet’s Decision No. 3 of 2024 outlines the application submission timeline for registration of taxable persons for corporate tax. It does so as per the Article 51 of the Corporate Tax Law of the UAE. Juridical persons have to register for corporate tax according to the months they get approval of business licenses.

• Timelines of corporate tax registration for UAE resident companies
• Timetable of corporate tax registration for non resident juridical persons
• Timeframe of corporate tax registration for natural persons

Now, take a brief look on these.

Timelines of corporate tax registration for UAE resident companies

UAE corporate tax registration deadlines are dependent on the original month of the resident company incorporation. It ensures consistency for businesses in the UAE which are established in the same months. These are the timelines of corporate tax registration for UAE companies built by resident juridical persons.

Company License Issuance Month	Corporate Tax Registration Application Deadline
January or February	31 May 2025
March or April	30 June 2025
May	31 July 2025
June	31 August 2025
July	30 September 2025
August or September	31 October 2025
October or November	30 November 2025
December	31 December 2025

Remember, the year of the license issuance is irrelevant. Also, the date of earliest issuance holds significance in the case of multiple licenses.

Timetable of corporate tax registration for non resident juridical persons

Timelines of the non-resident juridical persons are dependent on their status in the UAE. They can determine their status on the existence of their Permanent Establishment (PE) or the nexus. Accordingly, they have to follow this timeline to submit the tax registration applications with the FTA.

Categories of Non Resident Juridical Persons	Timeline to apply for Corporate Tax Registration
Person having a PE before 1 March 2025	9 months from the date of existence of the PE
Person having a Nexus before 1 March 2025	3 month starting from 1 March 2025
Person having a PE on or after 1 March 2025	6 months from the date of existence of the PE
Person having a Nexus on or after 1 March 2025	3 months from the date of establishment of the nexus

Timeframe of corporate tax registration for natural persons

Natural persons performing business activities in the UAE exceeding the AED 1 million threshold have to register for corporate tax. Also, its terms are dependent on their residency status in the UAE. Eligible natural persons have to submit tax registration application to the FTA as per these deadlines.

Categories of Natural Persons	Deadline to apply for Corporate Tax Registration
Resident Persons	31 March of the year where business activities took place
Non-Resident Persons	3 months from the date of becoming subject to tax

Necessary documents for registering UAE corporate tax

You need to complete the legal paperwork and submit these documents for filing corporate tax in the UAE. Additional documentation requirements may apply depending on the company’s structure, or if it is a foreign company.

• Emirates ID
• Photocopy of the passport
• Contact information of the concerned person
• Copy of the trade license
• Company contacts details, address and P.O. details
• Memorandum of Association (MOA) or Power of Attorney (POA)
• Annual financial audit report

UAE corporate tax registration process on EmaraTax portal

Businesses and juridical persons meeting the criteria by the Federal Tax Authority (FTA) must register for corporate tax in UAE. Finalize your annual accounting records and prepare the necessary documents. Create an account on the EmaraTax portal to become a taxable person, and follow this step-by-step process.

• Entity Details
• Identification Details
• Contact Details
• Authorized Signatory
• Review and Declaration

Now, we look upon these steps of filing the corporate tax in the UAE.

Entity Details

The smart form simplifies entity registration by providing pre-populated fields to avoid errors and ensure accurate information. It allows selecting the appropriate entity type and sub-type, from the two options. However, it currently only allows registration for the two options.

• Legal Person – UAE Public Joint Stock Company
• Legal Person – UAE Private Company (incl. an Establishment)

You have to follow these steps.

• Log in to the official website for accessing the EmaraTax portal.
• Choose your desired taxable person (natural person or a legal person), and select an existing entity from the list.
• Access the “Corporate Tax Tile” on the “Taxable Person Dashboard” and click on “Register” on the “Corporate Tax Registration” bar.
• Review the “Instructions and Guidelines Page”, which outlines eligibility criteria, necessary documents, and key information for the accurate application.
• Click on “Start” to begin the process, and provide company details and documents, to support the information in the application.
• Eligible file types for the supporting documents are PDF, DOC, and DOCX, with a size limit of 15MB.
• Save your application as draft (so that you can return to it later to make any necessary changes).
• After completing all mandatory fields, click “Next Step” to save and proceed further.

Identification Details

In this section, the Registration Assistant allows users to easily upload their Main Trade License details. For example, commercial name, license number, issuing authority, issue date, expiry date. Also, it includes legal name in English and Arabic, and trade name in English and Arabic.

Meanwhile, in the second sub-section, you need to provide a brief description of the primary business activities. For instance, Main Industry, Main Group, Sub-Group, Activity, and Activity Code, and whether owner(s) hold more than 25% of ownership. Moreover, it mentions any branches of the foreign parent company operating within the UAE.

Contact Details

To obtain a trade license in the UAE, provide the complete contact information of your business. It includes country, building name, street, area, city, and preferable contact details (mobile number, landline number, email address). In case, you are a natural person, provide your house address details matching the trade license information.

Authorized Signatory

This registration shortcut simplifies the process of uploading all such necessary information, contact details, and documents for an authorized signatory.

• First and last name
• Mobile number or landline number
• Email address
• Passport(s) of the owner(s) who own at least 25% of the shares
• Copy of the front and back side of the valid Emirates ID for the UAE residents
• Source of authorization, such as a power of attorney or memorandum of association

Review and Declaration

Ensure all information given is complete and accurate, by making all necessary corrections or additions. Once fully satisfied, submit your registration details through the EmaraTax portal. You will receive a confirmation message or notification, signaling your registration is successfully done.

Reasons of UAE corporate tax registration for businesses

These are the motives for registering the UAE corporate tax registration for companies.

• No personal income tax
• Very competitive CT rate
• Tax-free investment income
• Simplified compliance for small businesses
• Exclusive free trade zone perks
• Protection from double taxation
• Group taxation incentives
• Access to financial resources
• Improved cash flows
• Less legal and financial risks

Going ahead, we take a look on these factors.

No personal income tax

One of the UAE’s biggest advantages remains untouched, there’s still no personal income tax. Individuals, including those with investment gains or freelance income, are not subject to the UAE corporate tax. Thus, they can keep their personal finances free from additional levies.

Very competitive CT rate

The UAE corporate tax framework provides one of the region’s most business-friendly systems. A low tax rate of just 9% applies to profits above AED 375,000, while smaller firms remain completely exempt below this threshold. This approach encourages startups and SMEs to grow without facing early financial pressure, making the UAE corporate tax for business both fair and supportive of long-term expansion.

Tax-free investment income

Recent updates have made investing even more appealing. Earnings from approved investment vehicles like Real Estate Investment Trusts (REITs) and Qualifying Investment Funds are now exempt from corporate tax. This clarity boosts investor confidence and encourages greater participation in the UAE’s thriving financial market.

Simplified compliance for small businesses

To ease regulatory challenges, the Small Business Relief initiative offers eligible companies with annual revenue under AED 3 million the option to be treated as having no taxable income. This means they can avoid complex tax calculations until they cross this limit. Accordingly, it reduces their administrative burdens and enables them to focus on growth.

Exclusive free trade zone perks

Free zone enterprises have a major advantage when it comes to corporate tax in the UAE. Companies classified as “Qualifying Free Zone Persons” and meeting specific economic and operational criteria can enjoy a 0% tax rate on eligible income. Maintaining proper business substance and avoiding restricted activities ensures they retain these tax incentives.

Protection from double taxation

The UAE has an extensive network of double taxation agreements covering more than 100 countries. Subsequently, it ensures that many businesses do not have to pay taxes twice on the same income. By registering under the UAE corporate tax regulations, companies can benefit from reduced withholding taxes and enhanced global trade opportunities.

Group taxation incentives

Parent companies and their subsidiaries operating within the country can apply for group taxation, allowing them to file as one consolidated entity. This streamlines tax administration, reduces costs, and simplifies compliance, providing a more efficient way to manage corporate tax on businesses across multiple entities.

Access to financial resources

Being fully tax-compliant boosts business credibility. Registered firms find it easier to open corporate bank accounts, apply for loans, and secure investor trust. Financial institutions are far more likely to support businesses that adhere to UAE corporate tax standards.

Improved cash flows

Proper registration and strategic tax planning empower companies to manage their finances more effectively. Businesses can retain more earnings, improve liquidity, and make well-informed investment decisions, enhancing their ability to grow sustainably under the UAE corporate tax system.

Less legal and financial risks

Ignoring compliance can lead to heavy penalties, audits, or even legal consequences. Registering and following UAE tax laws protects businesses from unnecessary risks and ensures smooth operations without disruptions.

Eligibility criteria for UAE corporate tax for businesses

United Arab Emirates requires businesses, local/foreign judicial persons, and natural persons taking part in business to register for corporate tax. Natural persons with taxable income over AED 375,000 are subject to a 9% corporate tax rate in the UAE. Whereas, those natural persons earning less than 375,000 Dirhams are exempt from the corporate tax in the UAE.

You get a tax registration number after the approval of the application. Corporate tax returns are due for filing within nine months of the effective end date. Exempt cases from the corporate tax have to file the returns on the 0% rate with the FTA.

Entities subject to the UAE corporate tax

In the UAE, corporate tax applies to both mainland and free zone companies that generate taxable profits above AED 375,000. This includes limited liability companies, public and private joint-stock companies, and foreign entities operating through a permanent establishment in the UAE. Even individuals conducting business or freelance activities under a commercial license may fall under corporate tax obligations if their income meets the taxable threshold.

Exempt entities from the UAE corporate tax

Certain organizations enjoy corporate tax exemptions to support national growth and strategic sectors. These include government entities, government-controlled companies carrying out sovereign functions, extractive businesses engaged in natural resource activities, and qualifying public benefit entities such as charities and foundations. Pension or investment funds that meet specific criteria can also qualify for exemption, provided they are registered and approved by the UAE’s Federal Tax Authority (FTA).

Annual taxable income for the UAE corporate tax

Taxable income is calculated from a company’s net profit as per its financial statements, adjusted for any exemptions, deductions, or disallowed expenses. This means interest caps, entertainment costs, and non-business-related expenses are excluded. Profits below AED 375,000 are taxed at 0%, while profits exceeding this threshold are subject to 9% corporate tax. Businesses must maintain proper accounting records and file annual returns to remain compliant with the UAE tax laws.

Exempt assets from the UAE corporate tax

Some assets and transactions are exempt from corporate tax to encourage investment and corporate restructuring. These include gains from the sale of qualifying shareholdings, intra-group transfers, and business restructurings that meet FTA requirements. Assets held by exempt entities or used for sovereign or charitable purposes are also excluded from tax liability. This approach allows businesses to reinvest in growth while maintaining transparency under UAE’s evolving tax framework.

Corporate tax for UAE freelancers and influencers

The digital businesses are transforming the corporate ecosystem of the United Arab Emirates. Technology-driven people are earning valuable income with freelancing and remote work. Implementation of the corporate tax for UAE freelancers and influencers is a hot topic.

United Arab Emirates is known for its ease of doing business in the MENA region and globally. Implementation of the tax-friendly regime is boosting the economic prospects of the UAE. Low rate of the corporate tax for UAE freelancers is highly rewarding for the remote workers and social media influencers.

Both freelancers and influencers have flexibility in tax registration and compliance with the authorities. People working from home have to better understand the enforcement of this new taxation in the United Arab Emirates. This blog provides a comprehensive overview of the corporate tax for UAE freelancers and influencers.

Considerations for corporate tax for UAE freelancers

These are some important things to consider to understand the impact of corporate tax for UAE freelancers and influencers.

• Understanding tax status
• Income threshold for eligibility
• Monitoring of valid earnings
• Timeline for registration
• Maintenance of records

Next, we briefly discuss these considerations.

Understanding tax status

Properly identify your tax status in the UAE, by understanding the distinction between natural persons and juridical entities. Because, the AED 1 million earning threshold is only applicable to the freelancers and influencers operating as the natural persons. Freelancing professionals and influencers operating as juridical entities are subject to corporate tax irrespective of the income threshold. It directly affects your tax obligations in Dubai and the broad UAE.

Income threshold for eligibility

Annual revenue of AED 1 million (USD 272,257) is an important threshold in terms of corporate tax eligibility. Freelancers and influencers earning over AED 1 million per year are bound to pay corporate tax in the UAE. Whereas, freelance professionals making less than AED 1 million annually are exempt from the UAE corporate tax.

Monitoring of valid earnings

Authorities evaluate all types of earnings by the freelancers and influencers for the purpose of tax calculation. For example, social media activities, paid articles, sponsored posts, video shout-outs, brand endorsements, vlogs, etc. So, it is crucial to account for every penny that you earn through freelancing, or influencer marketing.

Timeline for registration

Freelancers and influencers generating over AED 1 million annually must register for corporate tax by 31st March of next year. This system helps independent freelance workers to assess and fulfill their tax obligations on their income levels before time. AED 1+ million earnings till 31st December 2024 require freelancing professionals to register for CT by 31st March 2025.

Maintenance of records

Using good accounting practices and maintaining of accurate records after is vital for adhering to tax regulations. Likewise, it is necessary for maximizing potential tax benefits in the UAE. As, it serves as a financial diary, saving time and reducing future bookkeeping and accounting reporting hassle.

Other deliberations for corporate tax for UAE freelancers

Here are some more things to contemplate for the corporate tax for UAE freelancers and influencers.

• Taxable income calculation
• Revenue source and platform diversity
• Small business relief program

Moving forward, we take a look on these deliberations.

Taxable income calculation

Knowing the mechanism of the calculation of the taxable income is crucial for freelancers and influencers in the UAE. Offset the legitimate business expenses from the deductible costs to determine the actual taxable income. Even if the taxable income exceeds AED 1 million threshold, 0% rate on the first AED 375,000 is available. Salary withdrawals, even if done at arm’s length, are not deductible when calculating the taxable income for sole proprietorship.

Revenue source and platform diversity

UAE’s revenues driven by freelancing, remote working, and social media influencing make a significant part of its digital economy. The income of social media influencers from brand endorsements, sponsoring content, and other social networking activities is liable for tax purposes. Also, platform diversity is important, as earnings from mediums like Instagram, YouTube, and TikTok combine.

Small business relief program

UAE’s small business relief program rewards freelancers with annual turnovers over AED 1 million, but under AED 3 million. If they keep proper accounting records of their earnings, they can qualify for this relief. Also, this program is very beneficial for many qualifying influencers in the UAE.

FTA treats freelancers and influencers meeting revenue requirement as not having taxable income for the relevant tax period. Accordingly, it leads to substantial tax savings for those who qualify. However, once their turnover passes AED 3 million, they have to submit the corporate tax in the future.

Benefits of the UAE CT filing for freelancers/influencers

The UAE government has come up with a freelancing visa in response to the global rise in remote work. Dubai freelance permit is very appealing to Emirati nationals and expatriates having the desire for self-employment. Abu Dhabi freelancer license offers flexibility, legal compliance, and the freedom to work in a dynamic business environment.

UAE residency for freelancers and influencers fully supports creativity and innovation. It provides a straightforward way to operate independently, while accessing the powerful infrastructure and global connections of the UAE. These are the advantages for freelancers and influencers in the UAE.

• Be your own boss
• Easy to register
• No local sponsor requirement
• More money-making prospects
• Going virtual is possible
• Less administrative burden

Let us discuss the rewards that freelancers and influencers get in the UAE.

Be your own boss

Freelancing visa in the UAE allows techie professionals to set their own work schedule. It gives them freedom to live anywhere within Dubai or the UAE, enabling them to choose their work location. Subsequently, they can sponsor their family members, to obtain the UAE residency, providing stability and access to essential services.

Easy to register

The application process for a freelance visa in the UAE is less complex than other visa types. This makes it accessible for professionals looking to start or expand their freelancing careers in Dubai and throughout the UAE. On top of this all, corporate tax on UAE freelancers is very reasonable as well.

No local sponsor requirement

Freelance visa in the UAE offers a unique opportunity for individuals to work independently without a local sponsor. It provides freelancers greater control over professional activities and business decisions. Also, no need of local sponsorship means reduction in operational costs for influencers.

More money-making prospects

The dynamic market of the UAE presents many opportunities to capitalize on for the revenue generation. Freelancers and influencers can take on several clients at the same time. They can onboard multiple projects simultaneously for increasing their income in Dubai and across the UAE.

Going virtual is possible

Many freelancers do not require any physical corporate workplace. It empowers freelancers and influencers to work from home. Or, they can run operations from any other location that suits their work style, like co-working spaces as well.

Less administrative burden

Freelancers and influencers often have fewer obligations concerning bookkeeping. Consequently, it reduces administrative burden on them in the terms of financial reporting. Therefore, it allows them to focus more on their work, rather then remaining busy in regulatory compliance.

Challenges in UAE corporate tax vertical and solutions

Companies may face these hiccups in the UAE corporate tax scene and can try these remedies.

• Managing a mix of free zone, mainland, offshore, and dormant entities increases complexity: Forming a unified structure helps optimize the UAE corporate tax while ensuring seamless compliance across all jurisdictions.
• Adjusting taxable income for exempt earnings, disallowed provisions, and interest caps: Using the ERP automation ensures precise calculations and smooth reporting under corporate tax in the UAE.
• Many inter-company dealings lack bench-marking: Implementing transfer pricing policies and agreements ensures transactions align with arm’s length standards and strengthens documentation under UAE corporate tax for business.
• Claiming a 0% rate requires ongoing monitoring: Establishing SOPs and qualifying income reviews guarantees continued eligibility and reduces non-compliance risks for UAE corporate tax on companies.
• UAE branches of foreign firms risk tax exposure: Maintaining proof of non-revenue activity, employee roles, and documentation prevents permanent establishment classification and related liabilities.
• Overseas entities with management activities in the UAE risk residency issues: Conducting board meetings abroad and keeping an EC&M file ensures proper control and compliance.
• Grouping entities may simplify management but removes the USD 100,000 threshold: Tracking eligibility and liabilities internally helps manage joint tax responsibility efficiently.
• Filing, registration, and documentation deadlines are often missed: Setting a compliance road map, ERP alerts, and audit-ready systems ensures accuracy and readiness throughout the tax year.
• Freelancers and online sellers without trade licenses remain uncertain about their tax duties: Evaluating online income levels and consulting the FTA or tax experts ensures timely compliance.
• Small entrepreneurs and part-time business owners are unfamiliar with new UAE CT laws: Staying well-informed through the official FTA updates prevents future penalties.

KWS ME helps in UAE corporate tax filing compliance

We at KWS Middle East simplify the entire process of UAE corporate tax registration for both companies and individuals, ensuring full compliance with the Federal Tax Authority (FTA) without the usual complications. Our experts handle every step, from assessing your business structure and determining your tax obligations to preparing and submitting all the required documentation through the EmaraTax portal. We make sure your trade license, Memorandum of Association, Emirates IDs or passports, and financial details are correctly aligned with FTA standards to secure your Corporate Tax Registration Number (CTRN) quickly and efficiently.

For individuals such as freelancers, consultants, and sole proprietors, KWS ME provides hands-on support in evaluating whether your business income meets the AED 1 million threshold for mandatory registration. Our team manages the end-to-end filing process, including preparing income proofs, business permits, and bank details, ensuring everything is accurately reported. Also, we assist free zone entities in verifying their eligibility for the 0% corporate tax rate by maintaining qualifying status and compliant accounting records.

With a focus on precision, compliance, and personalized guidance, KWS Middle East acts as your trusted partner in navigating the UAE’s evolving tax landscape. Hence, it assists you to avoid penalties and confidently operate within the country’s corporate tax framework. Call us at +97180059763, email us at info@kwsme.com, or WhatsApp us at +971509664705 right now.

Conclusion

UAE corporate tax registration isn’t just a compliance formality, it’s a strategic move that shapes your business credibility and growth potential. Whether you’re a company or an individual conducting business, registering for corporate tax ensures you’re on the right side of the law. It positions your brand as transparent and trustworthy in a highly competitive market.

The journey may seem complex at first, understanding thresholds, preparing accurate financials, and aligning with FTA guidelines. Nevertheless, it is a crucial step toward long-term sustainability. More importantly, it opens doors to structured financial planning, access to business incentives, and smoother cross-border operations.

For professionals and business owners alike, timely and accurate registration demonstrates accountability and builds investor confidence. In short, the UAE corporate tax registration is not just about the taxation compliance. Rather, it is about building a business that’s ready to thrive under global standards of governance and growth.

UAE’s federal tax authority approves, rejects, or requests re-submission of a corporate tax registration application after the filing. The tax regulatory authority of the UAE sends an email notification, if additional information is necessary. FTA duly informs the applicant and updates the application status on the dashboard.

Taxation consultancy firms in Dubai provide corporate tax registration services to help companies comply with the UAE laws. By utilizing these services, businesses can minimize legal risks, maintain compliance, and efficiently negotiate tax difficulties. Connect with KWS Middle East to ensure proper UAE taxation, regulatory reporting, and prevention of financial penalties.

FAQs about the UAE corporate tax

These are the answers to the common questions regarding the corporation tax in the UAE.

Author bio