Accounting clarity in the UAE - powered by AI, reviewed by experts.

🧾 Summary of the Question You're asking for a detailed overview of the corporate tax registration process in the UAE, including: • The steps involved • Requirements for businesses • The duration of the process • Official sources for reference ⸻ 🛠 Suggested Strategy or Action Plan Here's a structured overview of the UAE Corporate Tax registration process, especially for juridical persons (companies): ✅ Step-by-Step Process for Registration As per the FTA's official guide on the Registration of Juridical Persons : 1. Access the EmaraTax Portal • Log in via: https://eservices.tax.gov.ae 2. Submit the Registration Application • Select "Corporate Tax" and complete the online application. • Required details include legal name, trade license, legal form (e.g., LLC), and Emirates ID/Passport of authorized signatory. 3. Upload Required Documentation Common documents include: • Trade license • Memorandum of Association (MoA) or equivalent • Emirates ID or passport copy of signatory • Proof of legal formation (for foreign branches) 4. Wait for FTA Review and Approval • FTA typically processes applications within 20 business days, depending on the completeness of the submission. 5. Receive TRN (Tax Registration Number) • Upon approval, the FTA issues a Corporate Tax TRN, separate from any existing VAT TRN. 6. Comply with Post-Registration Obligations • Start maintaining accounting records per UAE Accounting Standards. • File corporate tax returns annually. • Stay alert for filing deadlines and possible deregistration events. ⸻ ❓ Follow-Up Questions To fine-tune your tax planning and compliance: 1. What legal form is your business (e.g., LLC, sole proprietorship, branch)? 2. Are you already registered for VAT? This streamlines the CT registration. 3. Are you located in a Free Zone? Different registration criteria may apply. 4. Do you anticipate turnover below AED 3 million? You may be eligible for Small Business Relief . ⸻ 📚 Regional Accounting Context • Who Must Register: All Resident Juridical Persons (LLCs, PJSCs, branches, etc.) and some Non-Residents with UAE nexus must register, regardless of taxable income . • Free Zones: Free Zone Persons (FZPs) must also register for CT, even if expecting 0% tax under Qualifying Free Zone Person status . • Sole Proprietorships & Individuals: If the turnover from a business activity (not wages or personal investment) exceeds AED 1 million, the natural person must register for corporate tax . • Small Business Relief: Eligible UAE-resident businesses with revenue under AED 3 million per tax year can elect for this relief and still must register, though they might pay 0% tax . ⸻ ⚠️ Disclaimer This is general guidance based on official UAE tax manuals and should not be considered regulated tax or legal advice. Please consult a certified UAE tax advisor or accountant for case-specific compliance.