Corporate Tax Registration in the UAE - The Documents You Actually Need (Founder Guide)

Who Must Register for UAE Corporate Tax

The UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) applies to:

Juridical persons (companies)

• Mainland companies

• Free zone companies

• Offshore entities

• Holding companies

• Inactive companies

• UAE branches of local or foreign companies

Natural persons (individuals)

• Sole proprietors

• Freelancers / permit holders

• Individuals earning business income over AED 1 million

If you carry out business activity, you must register, regardless of profitability.

Corporate Tax Rate

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

• 9% on taxable income above AED 375,000

• Free zone companies may qualify for 0% on qualifying income

• Large multinationals may fall under OECD Pillar Two rules

Registration is required regardless of whether your rate is 0% or 9%.

Corporate Tax Registration Deadlines

• New businesses

  • Companies incorporated on or after 1 March 2024 must register within 3 months of incorporation.

• Existing businesses

  • Must register by their assigned FTA deadline (based on financial year).

• Individuals

  • Must register before the deadline published by the FTA.

• Penalties

  • Late registration → AED 10,000 fine

  • (waiver programs may apply if you register and file on time)

Documents Required for Corporate Tax Registration (All Business Types)

Below is the complete list of what the FTA typically requires.

Accuracy matters; mismatched names, wrong passport numbers, or expired documents cause delays.

1) Mainland Companies

You’ll need:

• Trade license copy

• Shareholder passport copies

• Shareholder Emirates ID copies (if residents)

• Authorised signatory passport/Emirates ID

• Proof of authorisation:

  • Power of Attorney (POA),

  • Board resolution, or

  • MOA stating authority

• Company contact details (address, P.O. Box, email, phone)

• Branch licenses (if applicable)

2) Free Zone Companies

Required documents:

• Free zone trade license

• Certificate of incorporation (if applicable)

• Shareholder passports & Emirates IDs

• Authorised signatory passport/Emirates ID

• POA or board resolution

• Company contact information

Some free zones may also request your MOA/AOA to verify structure and authority.

3) Offshore Companies (RAK ICC, JAFZA Offshore, etc.)

Documents include:

• Certificate of incorporation

• Memorandum & Articles of Association

• Shareholder passport copies

• Authorised signatory passport/Emirates ID

• POA or board resolution

• Company and signatory contact details

If the company is managed from the UAE or has UAE-sourced income, expect possible FTA follow-ups.

4) Individuals (Freelancers, Sole Proprietors, Consultants)

Required documents:

• Trade license or freelance permit (if available)

• Passport copy

• Emirates ID copy (if resident)

• Representative ID + POA (if someone else submits on your behalf)

• Personal contact details

If you exceed AED 1 million in business income, even without a license, you must register.

New vs. Existing Businesses: Important Notes

New companies

Register as soon as your trade license or incorporation certificate is issued.

Existing companies

Ensure all documents are up-to-date:

• Correct passport numbers

• Updated Emirates IDs

• Accurate shareholder information

• Matching names across documents

Inconsistencies slow down approval more than anything else.

How to Submit Your Corporate Tax Registration

Registration is done through the FTA’s EmaraTax portal.

• Log in with UAE Pass

  • Create or access your EmaraTax account.

• Complete the application

  • Fill in your business and personal details carefully.

• Upload documents

  • Submit scanned copies in PDF or high-resolution images.

  • Use color scans for passports/Emirates IDs.

• Respond quickly to FTA queries

  • The FTA may request additional documents or clarifications.

Processing time

Usually up to 20 business days, but longer if documents don’t match.

Tip:

Make sure every document matches your licence exactly. One mismatched number can delay approval by weeks.

Final Checklist; What You Need Ready Before Registering

✔ Valid trade license or certificate of incorporation
✔ Passports & Emirates IDs (clear, not expired)
✔ Proof of authorisation for signatory
✔ Accurate company contact details
✔ Consistent names and numbers across all documents
✔ TIN for individuals if applicable
✔ Clear scans in PDF/color

Bottom Line

Corporate tax registration is mandatory; and the FTA expects clean, complete documentation.

The process is straightforward, but mistakes in documents, names, or authority papers are the biggest cause of delays and penalties.

Get your documents in order now, not when the deadline is near.

Let's jump right into it