Late on registration or your return? Penalties run monthly

UAE Corporate Tax
Registration & Filing

Every UAE company must register, even with zero profit. Your return is due within 9 months of your financial year end. Late registration costs AED 10,000; late filing adds AED 500 every month.

Small Business Relief ends with tax periods closing on or before 31 December 2026: this is the last year to use it.

9%
Above AED 375,000
9 Months
Filing Window
AED 10,000
Late Registration
Do I Need to Register?Estimate My Tax

Get Help With Your Corporate Tax

Tell us what you need. We reply by email and, with your consent, put you in touch with a UAE registered tax agent.

💰 Tax Estimate

Corporate Tax Estimate

A first estimate from revenue and expenses. It is not a tax computation: your return needs adjusted accounting figures.

Fill in the details to see your tax estimate

📍 Compliance Roadmap

Corporate Tax Registration Timeline

10 steps from obligation check to ongoing compliance under Federal Decree-Law No. 47 of 2022.

1

Confirm You Are a Taxable Person

Day 1

All resident companies are taxable persons. Individuals are once business turnover exceeds AED 1,000,000 a year.

2

Register on EmaraTax

Before your FTA deadline

Register through the FTA's EmaraTax portal. Missing your registration deadline costs AED 10,000.

3

Obtain Your Tax Registration Number

After FTA approval

The FTA issues a Corporate Tax Registration Number (TRN) once the application is approved.

4

Confirm Your Tax Period

Immediate

Your tax period normally follows your financial year; it drives every later deadline.

5

Maintain Records

Ongoing

Keep financial records for 7 years after the end of the tax period.

6

Calculate Taxable Income

Year-end

Start from accounting profit, then adjust for non-deductible expenses, exempt income and transfer pricing.

7

Apply Reliefs & Exemptions

Filing period

Consider Small Business Relief (last available for periods ending on or before 31 December 2026), QFZP status and group relief.

8

File Tax Return

Within 9 months

Submit the return via EmaraTax within 9 months of the end of the tax period. Late filing: AED 500 per month for the first year.

9

Pay Tax Due

Same deadline

Corporate tax is payable by the same deadline as the return.

10

Ongoing Compliance

Annually

File every year (even at AED 0), keep records, and respond to FTA queries.

✅ Obligation Check

Do I Need to Register?

A few questions to see whether your business must register for UAE corporate tax.

Question 1 of 425%

Who runs the business?

Behind on Corporate Tax?

Late filing adds AED 500 per month for the first year and AED 1,000 per month after that. The sooner you file, the less it costs.