How to Register for Corporate Tax in UAE: Step-by-Step Guide for SMEs 2025

 How to Register for Corporate Tax in UAE: Step-by-Step Guide for SMEs 2025

I still remember the phone call from a small business owner in Dubai last month. His voice carried that particular strain of anxiety we all recognize—the kind that comes from staring at a government portal with no idea where to click first. “I’ve got my trade license, I’ve got my Emirates ID, but when I log into this EmaraTax thing, I feel like I’m reading a foreign language,” he said.

He’s not alone. Since the UAE introduced corporate tax in 2023, thousands of SME owners have found themselves in exactly this position. The good news? Learning how to register for corporate tax is actually far simpler than most people expect. It’s just that nobody explains it in plain English.

This guide changes that. No jargon. No assuming you already know the steps. Just a clear, human-friendly walkthrough of exactly what you need to do, when you need to do it, and how to avoid the costly mistakes that catch so many business owners off guard.

First Things First: Do You Actually Need to Register?

Before we dive into the how, let’s address the question I hear most often: “Does this apply to my business?”

The short answer is yes for most businesses, but let’s break it down properly.

Who Must Register for Corporate Tax

According to the Federal Tax Authority (FTA), all taxable persons must register and obtain a Tax Registration Number (TRN)—regardless of whether they actually pay any tax . This includes:

• Mainland companies of all sizes
• Free zone businesses (even those qualifying for 0% tax)
• Sole proprietorships and freelancers earning above AED 1 million annually
• Foreign companies with a permanent establishment in the UAE

Here’s what surprises most small business owners: even if your profits are below AED 375,000 and you pay 0% tax, you still must register . Registration and tax payment are two different things.

The Small Business Relief Lifeline

If your revenue is under AED 3 million annually, you may qualify for Small Business Relief (SBR), which effectively means 0% corporate tax until at least the end of 2026 .

But—and this is crucial—qualifying for relief doesn’t exempt you from registration. You still need to complete the process and file returns. Think of it like having a driver’s license even if you don’t own a car. The license proves you’re a legitimate, registered entity.

Before You Start: Documents You’ll Need

Nothing frustrates business owners more than sitting down to complete a task, only to realize halfway through that you’re missing a crucial document. Let’s prevent that.

Here’s your complete checklist before you log into the FTA portal :

Pro tip: Scan everything as PDF files under 15 MB each. The FTA portal has file size limits, and nothing derails momentum like having to rescan documents halfway through.

How to Register for Corporate Tax: The Complete Walkthrough

Alright, let’s walk through this together. Set aside 30 minutes where you won’t be interrupted, grab your documents, and let’s get this done.

Step 1: Access the EmaraTax Portal

Open your browser and navigate to the FTA’s e-services portal at eservices.tax.gov.ae .

If you’ve registered for VAT before, you already have an account. Use your existing credentials.

If you’re new to the FTA, click “Sign Up” and register using your email and mobile number. You can also use UAE PASS if you have it—it’s faster .

Step 2: Create or Select Your Taxable Person Profile

Once logged in, you’ll need to create a “Taxable Person” profile for your business. This is essentially your business’s identity within the system.

Select the option that matches your entity type from your trade license. Common options include :

• Limited Liability Company (LLC)
• Sole Establishment
• Free Zone Company
• Branch of Foreign Company

Step 3: Navigate to Corporate Tax Registration

From your dashboard, look for the “Corporate Tax” section. You should see a clear option to “Register” .

Click it. You’re now officially in the registration flow.

Step 4: Complete the Application Form

This is the meat of the process. The form will ask for :

• Business details: Trade license number, license issuance date, business activity
• Legal information: Your exact legal structure
• Financial year end: When your accounting year closes (typically December 31 unless you’ve chosen otherwise)
• Contact information: For the business and authorized signatories
• Owner details: For anyone holding more than 25% ownership

Take your time here. Double-check every field against your trade license. Even small typos can delay approval.

Step 5: Upload Your Documents

The portal will prompt you to upload the documents from our checklist .

Important: The system accepts only PDF format. If your documents are in another format, convert them first.

Step 6: Review and Submit

Before hitting that submit button, review every single field. Once submitted, you’ll receive an acknowledgement with a reference number. Save this number—it’s how you’ll track your application .

Step 7: Wait for FTA Review

The FTA typically takes up to 20 business days to review applications . During this time:

• You can log in to track your application status
• If the FTA needs additional information, they’ll notify you via the portal and your registered email/mobile
• You have 60 days to respond to any information requests 

Step 8: Receive Your Tax Registration Number (TRN)

Once approved, you’ll receive your TRN via email and it will appear in your EmaraTax dashboard . Congratulations—you’re now officially registered for corporate tax.

Critical Deadlines You Cannot Afford to Miss

The FTA has established clear registration deadlines based on when your license was issued :

For businesses incorporated on or after 1 March 2024: You have three months from your incorporation date to register .

I know some of these dates have passed. If you’re reading this and haven’t registered yet, don’t panic—but do act immediately. The FTA has shown some flexibility with first-time registrations, but that’s not something to rely on.

The Truth About Penalties (And How to Avoid Them)

Let’s talk about the elephant in the room: fines.

The standard penalty for late registration is AED 10,000 . That’s not nothing for an SME. Additional penalties apply for late filing, incorrect information, or failure to maintain records.

A Ray of Hope: The Penalty Waiver Program

Here’s something many business owners don’t know: In July 2025, the FTA issued a clarification regarding penalty waivers for late registration .

If you missed your deadline but file your first tax return within 7 months of your financial year-end (instead of the standard 9 months), you may qualify for a waiver of the AED 10,000 penalty .

This doesn’t mean you should delay registration. It does mean that if you’re already late, all hope is not lost—but you need to act now.

What Happens After Registration?

Getting your TRN isn’t the end; it’s the beginning of ongoing compliance. Here’s what you need to know:

Annual Filing Requirements

You must file a corporate tax return within 9 months of your financial year-end . For example, if your financial year ends December 31, your return is due by September 30 of the following year.

Record Keeping

Maintain all accounting records for at least 7 years . This isn’t just good practice—it’s the law. The FTA can request documentation years after a transaction.

Update Requirements

If any key business details change (ownership, activities, authorized signatories), you must update your information on EmaraTax within 20 business days .

Common Mistakes SMEs Make (And How to Avoid Them)

After helping dozens of businesses through this process, here are the most frequent pitfalls I’ve seen:

Mistake 1: Assuming “Small Business Relief” Means No Registration

This is the most dangerous misconception. Even if you qualify for 0% tax under SBR, you absolutely must register and file returns . Skipping registration because “I don’t owe anything” leads straight to penalties.

Mistake 2: Incorrect Entity Type Selection

Selecting the wrong legal entity type on the form causes application rejection or significant delays . Double-check your trade license and select exactly what’s written there.

Mistake 3: Missing the Authorized Signatory Requirement

The person submitting the registration must be properly authorized. If they’re not listed in your MOA or trade license as an authorized signatory, include separate proof of authorization .

Mistake 4: Ignoring Related-Party Transactions

Here’s something many SMEs overlook: transactions between related entities (even if it’s just you and another company you own) must be documented and at arm’s length . The era of informal “just move the money” arrangements is over.

One finance professional noted that many businesses are now rushing to retroactively document transactions—which is far from ideal . Start documenting properly from day one.

A Deeper Look: What the First Filing Cycle Revealed

The UAE’s first corporate tax filing deadline passed recently, and it taught us valuable lessons about what compliance really means.

According to Elie Karaky, managing partner at EK Finance, businesses faced two parallel challenges: getting books “tax-ready” after years of light bookkeeping, and interpreting new rules for real-world transactions .

The key insight? “Companies that proactively link their tax positions to contracts, policies, and approvals will be in a far stronger position with the FTA than those relying only on accounting entries” .

Translation: Don’t just record transactions. Document why they happened, how prices were determined, and who approved them.

Another professional observed that many businesses are realizing “simply having accounting software is not the same as having tax-ready financials” . If your accounting system is a spreadsheet and a prayer, now is the time to upgrade.

When to Get Help

You can absolutely handle registration yourself. The process is designed to be accessible, and thousands of business owners have done exactly that.

But there are situations where professional help makes sense:

• Complex group structures with multiple related entities
• Free zone companies navigating qualifying income rules
• Foreign ownership with cross-border implications
• Uncertainty about relief eligibility and which option benefits you most
• Time constraints—sometimes paying for help is cheaper than the hours you’d spend

How Ghalib Consulting Can Support Your Journey

At Ghalib Consulting, we’ve guided countless SMEs through exactly this process. We understand that how to register for corporate tax isn’t just about filling forms—it’s about building a foundation for sustainable compliance and growth.

Our approach is simple: we handle the technical complexity so you can focus on running your business. From document preparation and portal navigation to ongoing compliance and tax optimization, we’re with you every step of the way.

We offer:

• Complete corporate tax registration support
• Small Business Relief eligibility assessment
• Ongoing compliance and filing assistance
• Tax planning tailored to your specific situation

Don’t let tax registration become a source of anxiety. With the right guidance, it’s just another step in your business journey—and one that ultimately makes your company stronger and more credible.

Your Next Steps

If you’re reading this and haven’t registered yet, here’s your action plan:

1. Gather your documents using the checklist above
2. Log into EmaraTax and start your application
3. If you hit a wall, reach out to professionals who can help
4. Once registered, set calendar reminders for filing deadlines
5. Review your accounting systems—are they truly tax-ready?

The businesses that thrive under the UAE’s corporate tax regime won’t be the ones that find loopholes or cut corners. They’ll be the ones that embrace compliance as a foundation for credibility, growth, and long-term success.

Ready to register but want expert support? Contact Ghalib Consulting today. We’ll ensure your registration is accurate, timely, and positioned for optimal tax outcomes—so you can get back to what you do best: growing your business.

📧 Email: ghalib@ghalibconsulting.com
📞 Call: +966-50-7024644