Insights
Corporate tax registration for new UAE companies
New UAE companies must register for Corporate Tax within 3 months of incorporation. The deadline, the AED 10,000 penalty and the waiver, with sources.
By Aftab Ahmed · · 2 min read
If you set up a company in the UAE recently, Corporate Tax registration is one of the first deadlines you face. It applies to free zone companies too, and it starts counting from the day your company is incorporated, not from when you start trading.
This guide explains the deadline, the penalty for missing it and the waiver that can remove that penalty. Each fact links to its official source.
The 3-month registration deadline
Under FTA Decision No. 3 of 2024 (opens in a new tab), a company incorporated or established on or after 1 March 2024 must register for Corporate Tax within 3 months of its date of incorporation.
That includes companies set up in UAE free zones. Being in a free zone can change how much tax you pay, but it does not remove the duty to register.
For example, a fictional company whose licence was issued on 12 October 2026 would need to register by 11 January 2027.
How to find your incorporation date
Your incorporation date is usually on your trade licence or certificate of incorporation. If your documents show different dates, check with your free zone which one counts, and plan from the earliest.
Registration is done online through EmaraTax, the Federal Tax Authority's portal.
The AED 10,000 penalty for registering late
Cabinet Decision No. 10 of 2024 (opens in a new tab) sets an administrative penalty of AED 10,000 for not registering for Corporate Tax on time.
The penalty waiver
The Federal Tax Authority runs a waiver initiative for this penalty. According to the FTA's announcement (opens in a new tab), the late registration penalty is waived if the company files its first Corporate Tax return within 7 months of the end of its first tax period.
The waiver is a safety net, not a plan. Registering on time is simpler, and it avoids a penalty you then have to get waived.
A simple first-year plan
- Find your incorporation date on your licence.
- Add 3 months and put that date in your calendar, with a reminder a few weeks earlier.
- Register on EmaraTax before the deadline.
- Note the end of your first tax period, so the first return is not missed either.
If you are unsure how the rules apply to your company, speak to a registered tax agent or check with the Federal Tax Authority.