ITC Accounting and Tax Consultancy

Understanding Corporate Tax Registration Process

Corporate Tax is a form of taxation imposed on the profits earned by corporations or businesses. It is a direct tax levied by the government on the income generated by companies, partnerships, or other legal entities engaged in business activities.

Corporate Tax is typically calculated by deducting allowable expenses and exemptions from the company’s total revenue or gross income. The applicable Corporate Tax rate is set by the government and can vary from country to country. In the UAE Corporate Tax is 9%.

In this article we will discuss why Corporate Tax is important, who should register for it, what the registration process is and what would be the required documents for the registration process.

  • Corporate Tax compliance is required by law in the UAE. Businesses are expected to fulfill their tax obligations accurately and on time. Failing to comply with Corporate Tax regulations can lead to penalties, legal consequences, and damage to a company’s reputation.
  • Corporate Tax compliance is essential for maintaining a positive reputation and building trust with stakeholders, including customers, investors, and business partners. It showcases a commitment to ethical and responsible business practices.
  • Finally, being knowledgeable about Corporate Tax laws and regulations allows businesses to effectively plan their financial strategies and optimize their tax liabilities. Understanding tax incentives, deductions, and exemptions can help businesses reduce their tax burden and enhance their competitiveness in the market.
  • UAE companies and other juridical persons that are incorporated or effectively managed and controlled in the UAE.
  • Natural persons (individuals) who conduct a Business or Business Activity in the UAE as specified in a Cabinet Decision to be issued in due course; and
  • Non-resident juridical persons (foreign legal entities) that have a Permanent Establishment in the UAE.
  1. Corporate Tax Registration and Filling – Determine the Tax Authority: Identify the relevant tax authority based on the jurisdiction in which your business operates. In the UAE, the Federal Tax Authority (FTA) is responsible for administering and collecting taxes, including Corporate Tax.
  2. Create an Online Account: Visit the tax authority’s online portal and create an account. Provide the required information and create login credentials for accessing the system.
  3. Submit the Registration Application: Complete the Corporate Tax registration application form online, providing accurate information about your business, such as legal name, address, contact details, and activities. Attach the necessary documents as per the requirements.
  4. Await Verification and Approval: The tax authority will review your registration application and supporting documents. They may conduct additional checks or request further information if needed. Once the verification process is complete, you will receive a notification regarding the status of your registration.
  5. Obtain a Tax Registration Number (TRN): Upon successful registration, the tax authority will issue a Tax Registration Number (TRN) for your business. This TRN is a unique identification number that is used for all tax-related matters.
  6. Understand Tax Obligations and Deadlines: Familiarize yourself with the Corporate Tax obligations, reporting requirements, and payment deadlines specified by the tax authority. This includes understanding the applicable tax rates, filing frequency, and submission of tax returns.
  7. Maintain Compliance: Ensure ongoing compliance with Corporate Tax regulations, such as timely filing of tax returns, accurate reporting of income and expenses, and payment of taxes within the prescribed time frames. Keep records and documentation to support your tax calculations and filings

The necessary documents for registration, which may include:

  • Trade license and commercial registration certificate
  • Memorandum of Association (MOA) and Articles of Association (AOA)
  • Copy of the passport and Emirates ID of the company’s legal representatives
  • Shareholding structure and ownership details
  • Any other documents specified by the tax authority

In conclusion, businesses operating in the UAE must be aware of and compliant with the country’s Corporate Tax rules and regulations. An introduction of corporation tax and its registration procedures have been presented in this reference. Businesses can operate legally, meet their commitments, and support the expansion and development of the UAE economy by adhering to Corporate Tax regulations.

This article was published on  14 July 2023

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