UAE Corporate Tax Registration Deadline and AED 10,000 Penalty
UAE corporate tax registration deadlines are set by FTA Decision No. 3 of 2024, and missing yours brings a fixed AED 10,000 administrative penalty. Today the two rules that catch most businesses are simple: a company incorporated in the UAE must register within three months of incorporation, and an individual whose business turnover exceeds AED 1 million in a calendar year must register before 31 March of the following year. The Federal Tax Authority’s waiver initiative cancels the late registration penalty if you file your first corporate tax return, or annual declaration if exempt, within seven months of the end of your first tax period. Returns are normally due within nine months.
- Work out your registration deadline from the table below.
- Register in EmaraTax, logging in with UAE PASS.
- If you are already late, file your first return within seven months.
Registration deadlines
These are the deadlines that apply to businesses set up, or becoming taxable, from 1 March 2024 onwards.
| Who | Deadline |
|---|---|
| Company incorporated or established in the UAE, including free zone companies | Within 3 months of incorporation or establishment |
| Foreign company effectively managed and controlled in the UAE | Within 3 months after the end of its financial year |
| Individual whose business turnover exceeds AED 1 million in a calendar year | Before 31 March of the following year |
| Non-resident company with a permanent establishment | Within 6 months of the establishment existing |
| Non-resident company with a UAE nexus | Within 3 months of the nexus arising |
| Non-resident individual | Within 3 months of becoming a taxable person |
For individuals, the AED 1 million test counts turnover from business activities, not salary, investment income or personal real estate income. Someone whose freelance or sole establishment turnover crosses AED 1 million in 2026 must register before 31 March 2027.
Deadlines for businesses that existed before March 2024
Resident companies that already existed on 1 March 2024 had a one-off deadline in 2024 based on the month their licence was issued, whatever the year. These dates still matter if you are disputing a penalty.
| Licence issued in | Registration deadline |
|---|---|
| January or February | 31 May 2024 |
| March or April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August or September | 31 October 2024 |
| October, November or December | 30 November 2024 |
| No licence on 1 March 2024 | 31 May 2024 |
Where a business held more than one licence, the earliest issue date applies. The FTA later clarified that these timelines apply even to businesses that had stopped trading or planned to.
The AED 10,000 penalty and the waiver
Failing to apply for corporate tax registration on time carries a fixed administrative penalty of AED 10,000, whatever your size or tax due. The FTA’s waiver initiative, launched in 2025, gives a way out.
| Waiver rule | Detail |
|---|---|
| Condition | File your first corporate tax return, or annual declaration if exempt, within 7 months of the end of your first tax period |
| Penalty already paid | Eligible businesses can ask for it back through EmaraTax |
| Example | First tax period ending 31 December 2025, so file by 31 July 2026 |
The waiver works only if the first return is filed within the seven months, which is two months earlier than the normal nine-month filing deadline. For a business whose first tax period ends on 31 December 2026, the same rule would mean filing by 31 July 2027, provided the initiative still applies then. Check your eligibility in EmaraTax before relying on it, as the FTA can adjust or end the initiative.
Return and payment deadlines
A corporate tax return, and any tax due, must be filed and paid within nine months of the end of the tax period. For a business on the calendar year, the 2025 return was due by 30 September 2026, and the 2026 return is due by 30 September 2027. Registration and filing deadlines are separate: registering late cannot be fixed by filing on time, and filing late brings its own penalties.
Rates and Small Business Relief
| Item | Rule |
|---|---|
| Taxable income up to AED 375,000 | 0% |
| Taxable income above AED 375,000 | 9% on the amount above the threshold |
| Small Business Relief | Resident businesses with revenue of AED 3 million or less can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026 |
Small Business Relief does not remove the need to register or file. You still register on time and claim the relief in your return.
How to register
Registration is done in EmaraTax, the FTA’s online platform, and the FTA’s website notes that its services are available through UAE PASS, so you need a verified UAE PASS account, as our UAE PASS guide explains. Have your trade licence, the Emirates ID and passport of the owners or authorised signatory, and your company’s founding documents ready. Once approved, your corporate tax TRN appears in EmaraTax, and suppliers or clients can check a TRN using our TRN verification guide. Many businesses use a registered tax agent for registration and returns. More services are in our UAE government services guide.
Frequently asked questions
What is the corporate tax registration deadline for a new company?
A company incorporated in the UAE on or after 1 March 2024 must register within three months of incorporation.
What is the penalty for late corporate tax registration?
A fixed administrative penalty of AED 10,000. It can be waived if you file your first return or annual declaration within seven months of the end of your first tax period.
Do freelancers need to register for corporate tax?
Yes, if business turnover exceeds AED 1 million in a calendar year. Registration is due before 31 March of the following year.
When is the corporate tax return due?
Within nine months of the end of the tax period. For a calendar-year business, the 2026 return is due by 30 September 2027.
Last verified: November 2026 against FTA Decision No. 3 of 2024, the Corporate Tax Law and the FTA’s late registration penalty waiver initiative. This is general information, not tax advice; confirm your position in EmaraTax or with a registered tax agent.
Written by Roman Shah · Reviewed by the UAEexplained editorial team
Sources: Federal Tax Authority, Ministry of Finance
Spotted something that has changed? Tell us here and we will re-check it.
