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The UAE Corporate Tax registration deadline depends on the type of person and when the registration obligation arises. For a UAE company incorporated or otherwise established on or after 1 March 2024, the general deadline is three months from the date of incorporation, establishment or recognition. Different timelines apply to older entities, natural persons and non-resident persons.
The current FTA Corporate Tax Registration service page, updated on 19 August 2026, continues to direct persons to Federal Tax Authority Decision No. 3 of 2024 for the applicable registration timelines. This decision has been effective since 1 March 2024.
Table of Contents
Key Takeaways
- A UAE company incorporated or established on or after 1 March 2024 generally has three months from incorporation, establishment or recognition to register.
- A Free Zone company that is required to register generally follows the same three-month rule where it is incorporated or established in the UAE on or after 1 March 2024.
- Older UAE companies and other legal entities had fixed 2024 deadlines based on the month of licence issuance; those deadlines have now passed.
- A resident natural person generally registers by 31 March of the year following the calendar year in which business turnover exceeds AED 1 million.
- Late Corporate Tax registration can result in an AED 10,000 administrative penalty, subject to the separate late-registration penalty waiver initiative where its conditions are met.
What is the Corporate Tax registration deadline for a new UAE company?
A UAE company or other legal entity incorporated, established or recognised in the UAE on or after 1 March 2024, including a Free Zone company, must generally submit its Corporate Tax registration application within three months from the date of incorporation, establishment or recognition. The legal trigger is therefore the formation or recognition date, not simply the date on which the company first considers registering.
Businesses that have recently incorporated can use Beaufort Associates’ UAE Corporate Tax registration services for assistance with the registration application and supporting documents.
What were the registration deadlines for companies formed before 1 March 2024?
Companies and other legal entities treated as UAE resident for Corporate Tax purposes and incorporated, established or recognised before 1 March 2024 were given fixed deadlines based on the month in which their licence was issued, regardless of the year of issuance. These deadlines ran from 31 May 2024 to 31 December 2024 and have now passed. Where more than one licence existed, the earliest licence issuance date was used.
Month of licence issuance
Registration deadline
January or February
31 May 2024
March or April
30 June 2024
May
31 July 2024
June
31 August 2024
July
30 September 2024
August or September
31 October 2024
October or November
30 November 2024
December
31 December 2024
A company or other legal entity treated as UAE resident for Corporate Tax purposes that did not have a licence when the decision became effective had three months from 1 March 2024 to register.
Do free zone companies have the same Corporate Tax registration deadline?
Yes. A Free Zone company that is required to register and is incorporated or otherwise established in the UAE on or after 1 March 2024 generally follows the same three-month registration timeline as other UAE companies. Free Zone status does not by itself remove a registration obligation, even where the company expects to qualify for the 0% Corporate Tax rate on qualifying income (income that meets the conditions of the Free Zone Corporate Tax regime).
Businesses that need broader support on Free Zone treatment, qualifying income or other technical issues can refer to our Corporate Tax consultancy in the UAE.
What is the Corporate Tax registration deadline for natural persons?
A resident natural person carrying on a business or business activity in the UAE must generally register by 31 March of the following Gregorian calendar year if total turnover (gross business revenue) from those activities exceeds AED 1 million in a calendar year. Salary, personal investment income and real estate investment income are excluded from the turnover test under the applicable rules.
For example, if an individual exceeds the AED 1 million business turnover threshold during 2026, the general registration deadline is 31 March 2027.
What are the registration deadlines for non-resident persons?
For a non-resident company or other legal entity that becomes subject to Corporate Tax on or after 1 March 2024, the deadline depends on how its UAE tax presence arises. A person with a permanent establishment (for example, a fixed place of business through which a foreign company conducts business in the UAE, where the legal conditions are met) generally has six months from the date the permanent establishment exists. A person with a UAE nexus (a specified connection with the UAE under the Corporate Tax rules) generally has three months from the date the nexus is established.
A foreign company or other legal entity incorporated, established or recognised on or after 1 March 2024 and treated as UAE resident because it is effectively managed and controlled in the UAE generally has three months from the end of its financial year to submit the registration application. Different timing rules applied to persons that were already within the resident registration category before 1 March 2024, so older cases should be reviewed separately.
Where residence, permanent establishment or nexus is unclear, obtaining UAE Corporate Tax services before filing the application can help determine the correct registration position.
What happens if the Corporate Tax registration deadline is missed?
Failure to submit a Corporate Tax registration application within the applicable timeframe can result in an administrative penalty of AED 10,000. The penalty is separate from any Corporate Tax that may eventually be payable and can arise simply because the registration application was submitted late.
The FTA also operates a late-registration penalty waiver initiative. Where the conditions are met, the AED 10,000 penalty can be waived if the first Corporate Tax return, or annual declaration where applicable, is submitted within seven months from the end of the first tax period or first financial year, as applicable. The initiative does not replace or extend the original registration deadline.
What should a person do after Corporate Tax registration?
After registration is approved, the person should confirm its Corporate Tax registration number, tax period (the financial period for which Corporate Tax is calculated and filed) and filing obligations in EmaraTax. Registration is only the first compliance step. A person required to file a Corporate Tax return must later submit it within the applicable filing timeframe.
For the next stage of compliance, see our UAE Corporate Tax return filing services.
How can Beaufort Associates help with Corporate Tax registration?
Beaufort Associates can review the applicable registration timeline, compile the required supporting documents and prepare the Corporate Tax registration application through EmaraTax. This is particularly useful where the business has multiple licences, a Free Zone structure, foreign ownership, a non-resident presence or uncertainty over when the registration obligation arose.
Businesses and individuals approaching or already past their deadline can contact Beaufort Associates for Corporate Tax registration support in the UAE.
Frequently Asked Questions
How long does a new UAE company have to register for Corporate Tax?
A UAE company or other legal entity incorporated, established or recognised on or after 1 March 2024 generally has three months from that date to submit its Corporate Tax registration application.
What is the Corporate Tax registration deadline for a free zone company?
A Free Zone company that is required to register and is established in the UAE on or after 1 March 2024 generally has three months from its date of incorporation, establishment or recognition to register for Corporate Tax.
What is the penalty for late Corporate Tax registration?
The FTA currently states that late Corporate Tax registration attracts an administrative penalty of AED 10,000. A separate waiver initiative can remove the penalty where its conditions, including timely filing of the first Corporate Tax return or annual declaration where applicable, are satisfied.
Does the seven-month late-registration waiver change the registration deadline?
No. The waiver initiative does not extend the Corporate Tax registration deadline. It provides relief from the AED 10,000 late-registration penalty where the prescribed conditions are met.
Faraz Khan
Last Reviewed on 8th September, 2026
This page sets out our understanding of corporate tax filing based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.
Sources
Primary sources referenced on this page:
- Federal Tax Authority Decision No. 3 of 2024 - The Timeline Specified for Registration of Taxable Persons for Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments; issued 22 February 2024, effective 1 March 2024. Official source
- Corporate Tax Public Clarification CTP001 - Registration Timelines for Taxable Persons for Corporate Tax, issued 4 June 2024. Official source
- Federal Tax Authority - Corporate Tax Registration service page - Current service requirements, AED 10,000 late-registration penalty and registration process; page updated 19 August 2026. Official source
- Federal Tax Authority - Corporate Tax Late Registration Penalty Waiver Initiative - Current seven-month first-return condition and waiver scenarios. Official source
- Corporate Tax Public Clarification CTP006 - Waiver of Administrative Penalty for Failure to Submit a Corporate Tax Registration Application within the Specified Timeline. Official source
We have referenced the legislation in force as at the last review date. The UAE tax framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.
