Corporate Tax Registration Service in the UAE
Corporate tax (CT) is a direct tax imposed on the net income or profits of businesses in the UAE, as reported in their financial statements prepared in accordance with internationally accepted accounting standards. To comply with tax regulations, every taxable person must register for Corporate Tax with the Federal Tax Authority (FTA) within the specified timeframe. This registration process results in the issuance of a UAE Tax Registration Number (TRN), and it is mandatory even if the taxable person is already registered for VAT.
One-Stop Solution for All Your Corporate Tax Needs
Corporate Tax Applicability and Documents
To Whom Does Corporate Tax Apply?
- Entities incorporated in the UAE, including Free Zone entities.
- Natural persons/individuals conducting Businesses or Business Activities in the UAE.
- Non-resident persons having permanent establishments in the UAE or deriving UAE sourced incomes, or having nexuses in the UAE.
Corporate Tax Rates
Taxable Income/ Profit | Corporate Tax Rate (%) |
Up to AED 375,000 | 0% |
Above AED 375,000 | 9% |
Required Documents
- Trade License
- Emirates ID of Owner/ Partners/ Shareholders
- Passport of Owner/ Partners/ Shareholders
- Company Memorandum and Articles of Association
- Power of Attorney (If Applicable)
- Any Other Documents Required by the FTA
Trusted by Many: UAE’s Top Tax Registration Services
Registering for Corporate Tax? Choose the UAE's Best
Contact Our Experts for Hassle-Free Corporate Tax Registration Services
Frequently Asked Questions
Why is the UAE implementing Corporate Tax?
A competitive Corporate Tax regime based on international best practices is expected to cement the UAE’s position as a leading global hub for business and investment and accelerate the UAE’s development and transformation to achieve its strategic objectives.
Introducing a Corporate Tax regime also reaffirms the UAE’s commitment in meeting international standards for tax transparency and preventing harmful tax practices.
To Whom Does Corporate Tax Apply?
- An entity incorporated in the UAE, including a Free Zone entity.
- A natural person/individual conducting a Business or Business Activity in the UAE.
- A non-resident person having a permanent establishment in the UAE or deriving UAE sourced income, or having a nexus in the UAE.
Who will be required to register for UAE Corporate Tax?
All Taxable Persons will be required to register for UAE Corporate Tax and obtain a Corporate Tax Registration Number.
Non-resident Persons earning UAE sourced income but without a Permanent Establishment or nexus in the country are exempt from registration.
Persons seeking to be exempt from Corporate Tax upon application to the Federal Tax Authority (for example an investment fund seeking to be treated as a Qualifying Investment Fund) must first register with the Federal Tax Authority before they can make an application to be exempt from Corporate Tax.
Who is exempt from UAE Corporate Tax?
The following Persons are automatically exempt from UAE Corporate Tax:
- UAE Federal and Emirate Governments, their departments, authorities, and other public institutions.
- Companies wholly owned and controlled by a Government Entity engaged in Mandated Activities, as listed in a Cabinet Decision.
- Businesses involved in the extraction of UAE Natural Resources or related non-extractive activities subject to Emirate-level taxation, provided they meet specific conditions.
- Qualifying Public Benefit Entities listed in Cabinet Decision No. 37 of 2023 or subsequent decisions.
The following Persons can be exempted from UAE Corporate Tax upon approval of an application submitted to the Federal Tax Authority:
- Qualifying Investment Funds meeting prescribed conditions.
- Public or private pension or social security funds meeting the conditions specified in Ministerial Decision No. 115 of 2023.
- UAE juridical persons wholly-owned and controlled by certain exempted entities, engaged in activities specified in paragraph (h) of Clause 1 of Article 4 of the Corporate Tax Law.
Is there a registration threshold for UAE Corporate Tax?
There is no registration threshold for UAE Corporate Tax.
I am already registered for VAT purposes. Do I have to register for UAE Corporate Tax?
Yes. Taxable Persons will be required to register for UAE Corporate Tax even if they are already registered for VAT.
Will businesses be required to register for Corporate Tax if they are exempt from Corporate Tax or have no tax liability?
All Taxable Persons, including those with no Corporate Tax liability, will be required to register for Corporate Tax and obtain a Corporate Tax Registration Number.
What income is exempt from UAE Corporate Tax?
The following income is exempt from UAE Corporate Tax:
- Dividends and profit distributions from UAE incorporated or resident juridical persons, as well as from Participating Interests in foreign juridical persons, are exempt from UAE Corporate Tax.
- Certain other income (e.g., capital gains, foreign exchange gains/losses, impairment gains/losses) from domestic or foreign Participating Interests.
- Income from dividends, capital gains, interest, and royalties of foreign juridical persons or natural persons is exempt, unless attributed to a Permanent Establishment in the UAE.
- Interest and other personal investment and savings income of natural persons in their personal capacity are exempt.
- Income from foreign branches or Permanent Establishments with a “Foreign Permanent Establishment” exemption election.
- Income earned by non-residents from operating or leasing aircraft and ships in international transportation under specific conditions.
- Salaries, wages, allowances, and bonuses received by employees under employment contracts.
Are UAE entities owned by UAE or GCC nationals subject to UAE Corporate Tax?
Yes. UAE Corporate Tax applies uniformly, without distinction between locally or internationally owned entities. Juridical persons incorporated or resident in the UAE, as well as foreign entities with a Permanent Establishment or taxable nexus in the UAE, are subject to UAE Corporate Tax, regardless of the residence or nationality of the individual founders or ultimate owners of the entity.
Is UAE Corporate Tax applicable to businesses in all Emirates?
Yes, the UAE Corporate Tax is a federal tax and will, therefore, apply across all the Emirates.
Where a natural person conducts multiple Businesses that are subject to Corporate Tax, do each of these Businesses need to register / file Corporate Tax Returns separately?
A natural person who conducts multiple taxable Businesses will be considered as one single Taxable Person for UAE Corporate Tax purposes irrespective of how many taxable Businesses or Business Activities he/she undertakes. This means that each natural person should register for Corporate Tax once and prepare a single Corporate Tax Return, which includes the income and expenses from all of their taxable businesses.
Will UAE Corporate Tax replace VAT in the UAE?
No, Corporate Tax and VAT are two different types of taxes, and both will be applicable in the UAE.
Will I be required to pay UAE Corporate Tax in addition to VAT in the UAE?
If you are a registered business for VAT, you will have to pay VAT and Corporate Tax separately. If your business is not registered for VAT, you may still have to pay Corporate Tax.
Will a UAE company with several UAE branches be required to register each branch separately for UAE Corporate Tax?
No, because branches do not have a separate legal personality and are treated as one and the same person as their UAE ‘head office’. The UAE company will need to include details of all of their UAE branches within the registration form.