Corporate Tax Registration

Introduction to UAE Corporate Tax Registration

Starting from the first financial year that commences on or after 1 June 2023, Companies will be subject to Corporate Tax. Therefore, it is essential for Companies to register with the FTA (Federal Tax Authority) and obtain a Tax Registration Number specifically for Corporate Tax purposes.

When to register for Corporate Tax in UAE

The FTA has extended an invitation to all Taxable Persons for Corporate Tax purposes. This invitation applies to both Public Joint Stock Companies and Private Companies. However, it's important to note that Free Zone Persons will have Corporate Tax Registration available to them at a later stage.

Furthermore, the registration process for Corporate Tax will be introduced for other categories of Taxable Persons, such as natural persons conducting Business or Business Activity. The specifics of these categories will be determined and specified by a Cabinet Decision, and the registration for these individuals will open at a later date.

Who is required to register for Corporate Tax?

All companies in UAE are required to register for corporate tax with the Federal Tax Authority (FTA). All taxable persons are required to register for UAE Corporate Tax and obtain a Corporate Tax Registration Number as per the UAE Corporate tax law and following implementing decisions. Even companies that were not previously registered for VAT are also required to register for Corporate Tax. Please note that UAE branches of domestic companies are considered as part of their parent or head office and are not considered separate legal entities for corporate tax registration. Therefore, UAE branches of a domestic juridical person are not required to separately register.

Register for UAE Corporate Tax on the Emaratax Platform

To register for UAE Corporate Tax on the Emaratax platform, follow these steps: Log in or sign up for an EmaraTax account, then click 'Register' on the Corporate Tax tab within the Taxable Person dashboard. Fill in the required information, including Entity Type, trade license details, business activities, owner details, branch information (if applicable), registered address, and Authorized Signatory details. Review the entered information, declare its correctness, and submit the application. At present, the Corporate Tax registration process is applicable to individual legal entities only. If entities wish to form a Corporate Tax Group, they are required to register individually initially. Subsequently, they will have the opportunity to apply for the formation of a Corporate Tax Group at a later stage.

Need help with the Corporate Tax Registration?

For professional assistance and guidance with UAE Corporate Tax Registration, please contact our Corporate tax team at CIT@virtualaccountants.ae . We are here to help you navigate the process smoothly.