Corporate Tax Advisory
UAE Tax Registration & Compliance
Register with the Federal Tax Authority, file on time, and keep your business compliant with UAE Corporate Tax — whether you're on the 0% rate or the 9% standard rate.
- Timeline
- Registration typically clears within 20 business days
- Standard rate above AED 375K
- 9%
- Profit up to AED 375,000
- 0%
- Small Business Relief threshold
- AED 3M
- Late registration penalty
- AED 10,000
UAE Corporate Tax, in Plain Terms
The UAE introduced federal corporate tax under Federal Decree-Law No. 47 of 2022, applying to financial years starting on or after 1 June 2023. The Ministry of Finance sets policy; the Federal Tax Authority (FTA) runs registration, collection and enforcement through its EmaraTax portal.
Almost every business needs to register — mainland companies, free zone entities, and even sole establishments above a turnover threshold. Registering is a separate step from getting a Tax Registration Number (TRN) for VAT: the two are not the same, and holding one does not cover the other. This catches out businesses that assume their existing VAT registration is sufficient.
Evolva handles corporate tax registration, ongoing filing, and the judgement calls in between — confirming your correct first tax period, assessing free zone qualifying status, and keeping your compliance calendar so penalties don't creep up on you.
Corporate Tax Rates
Three numbers cover the vast majority of UAE businesses: 0%, 9%, and, for large multinational groups, 15%.
| Taxable income / status | Rate | Notes |
|---|---|---|
| Taxable profit up to AED 375,000 | 0% | Protects small businesses and startups. |
| Taxable profit above AED 375,000 | 9% | The standard UAE corporate tax rate. |
| Revenue at or below AED 3 million | Effective 0% via Small Business Relief | Elective — must be claimed each period. |
| Qualifying Free Zone Person — qualifying income | 0% | Only where every QFZP condition is met. |
| Qualifying Free Zone Person — non-qualifying income | 9% | De minimis limit: the lower of 5% of revenue or AED 5 million. |
| Large multinational groups (revenue ≥ AED 3.15 billion) | 15% | OECD Pillar Two domestic minimum top-up tax. |
Foreign tax credits may reduce UAE corporate tax where income has already been taxed abroad, subject to the law's conditions — worth modelling properly for cross-border groups rather than assuming.
Who Must Register
The law casts a wide net. Being under the profit threshold is not, by itself, a reason to skip registration.
Mainland Companies
Every mainland LLC and PJSC registers, regardless of profit or trading history.
Free Zone Entities
Mandatory even for a Qualifying Free Zone Person taxed at 0% on qualifying income — 0% tax does not mean no registration.
Sole Establishments & Freelancers
Required once annual turnover exceeds AED 1 million; below that, registration is not required.
Branches of Foreign Companies
Required where the branch constitutes a UAE permanent establishment.
Holding Companies
UAE holding entities register like any other juridical person, even with no trading activity.
The EmaraTax Registration Process
The steps are straightforward on paper — the mistakes we see are almost always in the detail.
Confirm your tax period and prepare documents
We establish your correct first tax period before anything is submitted — get this wrong and every later deadline shifts with it.
Create your Taxable Person profile
Set up on EmaraTax via UAE Pass, with business details and licensed activities entered to match your trade licence exactly.
Add authorised signatory & supporting documents
Trade licence, Emirates ID and passport copies, and proof of the signatory's authority to act for the business.
Review and submit
A full check against the FTA's requirements before submission — this is where most rejections are avoided.
FTA review & TRN issuance
A clean, complete application is typically approved within around 20 business days.
Documents Required for Registration
Have these ready before you start and the application moves smoothly.
For a Company
- Valid trade licence
- Memorandum / Articles of Association
- Certificate of incorporation, where applicable
- Emirates ID and passport copies of owners and shareholders
- Authorised signatory ID and proof of authorisation
For a Sole Establishment
- Valid trade licence
- Emirates ID and passport copy
- Registered address and contact details
For Every Applicant
- Business activity details matching the trade licence
- Financial information and confirmed tax period
- Bank account details (IBAN)
Deadlines & Penalties
Deadlines depend on when your business was incorporated or, for individuals, when you crossed the turnover threshold.
| Situation | Deadline / Penalty |
|---|---|
| New company, incorporated on/after 1 March 2024 | Register within 3 months of incorporation |
| Existing company (pre-2024 licence) | Per FTA Decision No. 3 of 2024 — these deadlines have passed; register immediately if you haven't |
| Natural person, turnover above AED 1 million | Register by 31 March of the following year |
| Late registration | AED 10,000 fixed penalty |
| Late return filing | AED 500/month for the first 12 months, AED 1,000/month after |
| Late payment of tax | 14% per annum, charged monthly on the unpaid amount |
The FTA will waive the AED 10,000 late-registration penalty if your first corporate tax return is filed within 7 months of your first tax period's end, rather than the usual 9 — ask your consultant whether this route applies to you.
Why Work With Evolva on Corporate Tax
Registration is usually where clients start with us — filing, free zone assessments and FTA queries are where the ongoing relationship earns its keep.
Correct From the First Filing
We confirm your tax period, entity classification and free zone status before anything reaches the FTA.
Transparent, Fixed Pricing
A quoted fee before we start — no hourly surprises once complexity appears.
One Dedicated Consultant
The same person manages your registration, your filings, and any FTA correspondence in between.
Free Zone QFZP Assessment
We review your qualifying income and activity against the conditions that determine your 0% rate — before the FTA does.
Ongoing Compliance, Not Just Registration
Filing reminders, record-keeping guidance and Small Business Relief elections, tracked against your actual deadlines.
Frequently Asked Questions
Ready to get started with Corporate Tax Advisory?
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Get in Touch Today
The experts at Evolva are seasoned professionals in business setup, accounting, and auditing services. They are skilled at providing unique, tailored solutions to every client, and are always ready to answer any questions you may have.
