The United Arab Emirates, long known for its tax-free business environment, has introduced a federal corporate tax system that officially took effect in 2023, with ongoing compliance and registration requirements extending into 2025. This marks a major shift in the UAE’s fiscal framework, aligning the country with global standards for business transparency and economic sustainability.
Under the new law, businesses operating in the UAE are now required to register for corporate tax with the Federal Tax Authority (FTA)—regardless of whether they are ultimately liable to pay tax. For companies, freelancers, and entities operating in the Mainland, Freezones, or through branches, registration is not optional—it’s a legal obligation.
While the standard corporate tax rate is 9% on taxable profits exceeding AED 375,000, navigating the registration process, understanding exemptions, and ensuring compliance can be overwhelming—especially for small businesses and foreign investors unfamiliar with the FTA system.
That’s where SH Typing Center steps in.
With deep knowledge of UAE regulations and hands-on experience with FTA registration portals, SH Typing Center provides fast, accurate, and fully compliant corporate tax registration UAE support—so you can meet your deadlines and avoid penalties with complete peace of mind.
Whether you’re just starting a business or managing a portfolio of entities, we’ll make your corporate tax registration smooth and stress-free.
What Is Corporate Tax in the UAE?
In an effort to align with global tax standards and diversify its economy, the UAE introduced a federal corporate tax system, with the law officially coming into effect for financial years starting on or after June 1, 2023. By 2025, corporate tax registration has become mandatory for most UAE-based entities, regardless of whether they owe any tax.
Corporate tax in the UAE is a direct tax imposed on the net profits of businesses. Unlike VAT, which applies to goods and services, corporate tax targets the actual earnings of legal entities operating in the UAE.
Who Must Register for Corporate Tax in the UAE?
Under the new regulations, the following types of entities are required to register with the Federal Tax Authority (FTA):
- Mainland companies (LLCs, sole establishments, civil companies, etc.)
- Freezone companies (even if they benefit from 0% tax under qualifying criteria)
- Foreign legal entities with a permanent establishment or income source in the UAE
- Branches of foreign companies
- Freelancers and self-employed individuals (if their net profit exceeds the tax threshold and they operate under a commercial license)
Even if a business qualifies for 0% tax, it must still register, file returns, and maintain financial records.
Tax Rates & Thresholds
- 0% tax on taxable profits up to AED 375,000 – supporting small businesses and startups.
- 9% corporate tax on profits exceeding AED 375,000.
- 0% tax for qualifying Freezone entities, provided they meet all conditions set by the FTA (e.g., doing business only within the Freezone or internationally, and not with the UAE mainland).
What Qualifies as Taxable Income?
Taxable income generally includes:
- Revenue from sales of goods and services
- Consultancy fees or professional income
- Rental income and royalties
- Investment income (in some cases)
- Any other business activity generating profits in the UAE
Certain exemptions may apply to:
- Government-owned entities
- Natural resource-related businesses
- Public benefit organizations
- Intra-group transfers and restructurings (under specific rules)
SH Typing Center helps you understand your business classification, whether you’re taxable or exempt, and ensures your registration is filed correctly with the FTA.
Who Needs to Register for Corporate Tax in the UAE?
The Federal Tax Authority (FTA) has made it clear: corporate tax registration is mandatory for nearly all business entities operating in the UAE—regardless of whether they expect to pay tax. Registration is required to stay compliant, avoid penalties, and demonstrate proper business conduct.
Here’s a breakdown of who must register:
Mainland Companies
All mainland businesses licensed by the Department of Economy and Tourism (DET) or other local economic departments must register for corporate tax—even if they are small businesses or are currently not generating taxable income. This includes:
- LLCs (Limited Liability Companies)
- Sole proprietorships
- Civil companies
- Partnerships
Mainland companies are typically subject to corporate tax on all income generated inside and outside the UAE (unless a specific exemption applies).
Freezone Companies
Even though Freezone businesses may benefit from 0% corporate tax, they are still required to register with the FTA.
- Qualifying Freezone Entities: Must meet strict conditions (e.g., income from within the Freezone or internationally, not the UAE mainland) to maintain a 0% rate.
- Non-qualifying Freezone Entities: Subject to the standard 9% corporate tax rate.
Whether your Freezone business is eligible for exemptions or not, registration and compliance are non-negotiable.
Foreign Entities with UAE-Sourced Income
Foreign companies or organizations with a permanent establishment in the UAE or those generating income from UAE-based operations (e.g., services, contracts, or rental income) must also register.
This includes:
- Branch offices
- Representative offices
- Foreign consultants operating under UAE-based contracts
Freelancers and Small Businesses
Freelancers, influencers, and independent professionals operating under freelance permits or trade licenses must register if:
- Their annual net profit exceeds AED 375,000
- They operate under a formal license (not on a tourist visa)
Even those falling below the threshold must register, though they won’t owe tax unless they cross the income limit.
Timelines & Deadlines Set by the FTA
The FTA has assigned staggered registration deadlines based on the month your license was issued. Missing your deadline may result in:
- AED 10,000 fine for late registration
- Difficulty in renewing business licenses
- Long-term compliance risks
SH Typing Center stays updated with FTA deadlines and ensures you register on time—helping you avoid fines and stay worry-free.
Step-by-Step: Corporate Tax Registration Process
Registering for corporate tax in the UAE is now a legal requirement for nearly all business entities. While the process may seem straightforward, missing details or incorrect submissions can result in delays or penalties. At SH Typing Center, we take the guesswork out of the equation—handling each step with accuracy and compliance.
Here’s how the corporate tax registration process works, step-by-step:
1. Create or Access Your FTA Account
To begin, you must have an account on the Federal Tax Authority’s EmaraTax portal. This secure government platform is used to manage your business’s tax profile.
- If you’re a new business, SH Typing Center helps you create a new FTA account with accurate business and contact information.
- If you already have a VAT account, we assist in accessing and updating your existing login to avoid duplication or errors.
2. Prepare Business and License Details
Before you fill out the registration form, it’s important to gather all relevant business documentation. This includes:
- Trade license copy
- Emirates ID and passport of the business owner(s)
- Authorized signatory details
- Legal structure (LLC, sole establishment, etc.)
- Financial year-end and group structure (if applicable)
SH Typing Center verifies your documentation and ensures everything meets FTA standards—minimizing rejections or follow-up delays.
3. Submit Corporate Tax Registration Form
Using the EmaraTax platform, the tax registration form must be completed with correct business activity details, income information, and legal classification.
Our team will:
- Complete the full application on your behalf
- Select the appropriate tax group or standalone entity status
- Translate and upload any supporting documents if required
Every form is double-checked for accuracy by SH Typing Center before submission.
4. Receive Tax Registration Number (TRN)
Once the application is approved by the FTA, you will receive your Corporate Tax Registration Number (TRN)—this serves as your official proof of registration.
- SH Typing Center tracks your application status and provides real-time updates
- We also issue you a printed and digital copy of your TRN confirmation for your records
Why Let SH Typing Center Handle It?
- No technical barriers – we manage the portal, documents, and uploads for you.
- No missed deadlines – we stay updated on FTA timelines and file your application before cutoff dates.
- No guesswork – our experts handle everything end-to-end, giving you time to focus on running your business.
Avoid fines, delays, and frustration—SH Typing Center makes corporate tax registration UAE easy, fast, and compliant.
