Corporate tax registration is now required by law for almost all businesses and many individuals in the UAE. Whether you operate an LLC (limited liability Company) in mainland Dubai, an offshore company in Ras al-Khaimah, or are a freelancer with a business license, the Federal Tax Authority (FTA) requires you to register and apply for a corporate tax registration number (TRN).

This guide contains all the documents you need for corporate tax registration for all types of businesses in all emirates. It will help you avoid delays, fines and unnecessary interactions with the authorities.

We’ll also show you how G12‘s PRO services can handle the process for you, from compiling the right documents to submitting your application via FTA’s EmaraTax portal. Follow the rules without the hassle of paperwork.

Who Needs To Register For Corporate Tax In The UAE?

The UAE corporate tax system introduced by Federal Decree No. 47 of 2022 applies to:

• Legal entities: All companies registered in the UAE, whether onshore, in a Free Zone or as an offshore company. Branches in the UAE are registered under their parent company.
• Natural persons (private individuals): Sole proprietorships, professional license holders and individuals with a business income exceeding AED 1 million per year.
• Special cases: Holding companies, dormant companies and certain investment vehicles may also be subject to registration requirements, regardless of whether they generate trading income.

Corporate Tax Rate In The United Arab Emirates

Under the UAE corporate tax system, most companies are taxed at the following rates:

• 0% on taxable income up to AED 375,000.
• 9% on taxable income above AED 375,000.

A different tax rate may also apply to certain large multinational companies under the OECD Pillar 2 rules. Companies in free zones that meet the qualifying income requirements can continue to benefit from a 0% tax rate on qualifying income, but must register and comply with all reporting requirements.

Corporate Tax Return Deadlines And Fines

The free trade agreement has set strict deadlines:

• New companies: Companies established on or after March 1, 2024, must be registered within three months of the date of registration.
• Existing companies: must register by the specified deadline (varies depending on the financial year).
• Individuals: Individuals who meet the income threshold must register before the published FTA registration deadline.

Late registration will result in a Fine of AED 10,000. However, there is a penalty waiver program for those who register and file their first tax return on time.

Our PRO services include monitoring deadlines, preparing documents and liaising with the FTA, so you don’t risk fines for late registrations.

Document Requirements For Mainland Companies

Businesses on the mainland require a license from the respective emirate’s economic authority, such as Dubai’s Department of Economy and Tourism (DET) or Abu Dhabi‘s Department of Economy and Development (DED). Required documents include:

• Valid approval (copy )
• Copies of the shareholder passport
• Copies of shareholders ‘ Emirates IDs (for residents)
• the authorized signatory
• Proof of eligibility: Power of attorney, board resolution or registration certificate proving eligibility
• Company contact details: postal address, post office box, email address, telephone number
• Branch details (if applicable): Copies of branch authorisations

Our PRO specialists work directly with relevant licensing authorities, such as DET or DED, to obtain and review all necessary documents for Chinese companies.

Document Requirements For Companies In Free Zones

All companies in the free zone, including those subject to a 0% income tax, must register. Required documents include:

• Free trade permits for free zones
• Certificate of registration (if issued by the free trade zone)
• Copies of shareholders’ passports and Emirates ID cards
• the authorized signatory
• Proof of authority: Power of attorney or board resolution
• Company contact details

Some free zones may also require your articles of association to verify shareholder or signatory information. If your company qualifies for the 0% tax rate, you must also meet the free zone’s “qualifying income requirements” to receive this benefit.

Document Requirements For Offshore Companies

Offshore companies (e.g., RAK International Corporate Centre, JAFZA Offshore) use slightly different document terminology:

• Certificate of Registration: Used instead of a business license
• Articles of Association and Bylaws
• Copies of the shareholder passport
• the authorized signatory
• POA or board resolution Signatory’s power of attorney
• Contact details for the company and the signatory

If your offshore company generates income from or is managed from the UAE, you must be able to provide financial documentation upon request from the FTA.

Document Requirements For Natural Persons (Individuals)

Individuals with income from business activities must register if their annual turnover exceeds AED 1 million. They will need the following:

• Business license or freelance permit (if applicable)
• Copy of passport
• Copy of Emirates ID card (for residents)
• Proof of identity and authorization of authorized representative ( only if you authorize another person to register)
• Personal contact details

If you operate without a formal license but still exceed the income limit, registration is still required.

Required Documents Depending On Company Type

The exact documents required for corporate tax registration in the UAE depend on your business structure. The following table serves as a quick reference to see what is needed for onshore companies, free zone companies, offshore companies and individuals.

Device Type: Required Documents

Mainland Companies: Trade license, shareholder passport and UAE ID card, authorized signatory ID card, power of attorney/board resolution, contact details, and branch information.

Companies in Free Trade Zones: Trading license, registration certificate, shareholder ID, authorized signatory ID, power of attorney /board resolution, contact information.

Offshore Companies: Certificate of incorporation, MOA/AOA, shareholders’ passports, identification for authorized signatory, termination order/board resolution, contact details.

Person: Trade license (if applicable), passport, UAE ID, agent ID and award-winning certificate (if used), personal contact details.

New Vs. Existing Businesses: Document Preparation

• New businesses: Register once your business license or certificate of registration has been issued.
• Existing Businesses: Before applying, verify that all information in your business license and MOA is current.
• Consistency is key: name, passport number and UAE ID number must match exactly on all documents.

How To Submit Documents For Corporate Tax Registration

Corporate tax registration is done online via the FTA’s EmaraTax portal. G12‘s PRO team handles every step for you, ensuring your application is accurate, complete and approved quickly.

The process is as follows:

1. EmaraTax Account or Log in to Your AccountGo to the EmaraTax portal and log in with your UAE passport details. If you don’t already have an account, you will need to register before continuing.
2. Fill Out The Application Form For Corporate Tax RegistrationPlease complete all required fields with accurate company and personal information. Incomplete or incorrect information may delay approval.
3. Upload ReceiptsSubmit all required documents as PDF files or clear images. Make sure the file names and content match the information in your application.
4. Submit and answer questions about free trade agreementsPlease submit the complete application and respond to any questions or requests to resubmit the FTA as soon as possible.

The FTA typically processes applications for business tax registration within 20 business days, provided all documentation is correct. Delays may occur if the FTA requests additional information.

Secure Your Business Tax Registration Today

The UAE corporate tax system leaves no room for guesswork. Every taxpayer must register, and the FTA requires complete and accurate documentation.

Preparing your documents early will speed up approval and reduce the risk of costly delays.

If you are unsure of which documents are relevant to your situation, or if you need expert assistance, G12 ensures that your business tax return is filed correctly and on time.

Our PRO team handles the entire process from start to finish, including any resubmissions, so your registration is approved quickly and flawlessly.

Contact US today to obtain your business registration number and comply with UAE tax regulations.

Frequently Asked Questions (FAQ)

Question: Do I have to submit audited annual accounts if I want to register for corporate tax?

Answer: G12‘s PRO team can help you prepare this in advance so you are ready when the FTA requests it.

Question: How do I register my business license for corporate tax purposes?

Answer: No. You will need a valid business license or certificate of registration before you can register. If your business is still in its early stages, G12 can expedite your license application and proceed directly with your business tax registration once it has been issued.

Question: What happens if my documents are written in a language other than Arabic or English?

Answer: You must submit an official translation certified by a UAE translator. G12 provides legal translations and ensures that the final versions meet FTA application standards.

Question: Do I have to pay for business tax registration?

Answer: FTA does not charge any registration fees. All costs incurred are for professional support. G12 offers a complete service package. Our PRO team manages the process from start to finish, preventing errors and delays.