Federal Tax Authority Service Guide

Corporate Tax Registration

2025

Service Card Template
English
Service Code	396-002-026-000
Main Service	Registration
Service Name	Corporate Tax Registration
Categories of Customers	All persons required to or entitled to register for Corporate Tax with the FTA.
Service Type	Registration
Service Classification	Government to Government Services, Government to Business Services, Government to Customer Services
Service Category	Variation service
Service Description	This service enables all persons subject to Corporate Tax to submit a registration application to the Federal Tax Authority, in order to obtain a Corporate Tax Registration Number and comply with the applicable tax obligations.
Channels and Working Hours for Providing the Service	EmaraTax platform: 24 hours a day, 7 days a week
Time Required to Submit Application	25 minutes
Time Required to Complete Application by the FTA	20 business days from the date the completed application was received
Obligation to Sign-up	Applicable
Required Documents and Forms	Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if available). Commercial Registration Certificate, or any official document issued by the licensing authority. Valid Trade Licence, including branch licences (if applicable). Emirates ID and passport of any owner holding more than 25% ownership, and of authorized signatories. Proof of authorization for the signatory. Accepted file type is PDF format, and the maximum size for each file is 15 MB.
Procedures and Steps	Create an account on "EmaraTax" portal by registering with your email ID and Phone number or login using your existing ID and password. Create your new taxable person profile or select the relevant taxable person from the taxable person list. You will see the option to register for Corporate Tax. Please select this option and complete your registration.
FAQs	Please click on the link below and navigate to "Corporate Tax". https://tax.gov.ae/en/faq.aspx
Fees	Free of charge
Relevant Publications
Terms and Conditions	In accordance with the provisions of the Corporate Tax Law and the executive decisions issued there under, all taxable persons must register and obtain a Corporate Tax Registration Number in the United Arab Emirates. A natural person is required to register if the total revenue generated from conducting business or business activities exceeds AED 1 million within a calendar year. The following sources of income are excluded from the calculation of revenue earned by the natural person: Salary Private investment income Real estate investment income The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT. Note: UAE branches of domestic companies are an extension of their "parent" or "head office" and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT.