Your step by step EmaraTax corporate tax registration guide
What is the EmaraTax corporate tax registration guide?
The EmaraTax corporate tax registration guide explains how UAE businesses register for corporate tax on the Federal Tax Authority (FTA) portal called EmaraTax. It covers account creation, taxpayer profile setup, document upload, and submission. The guide applies to mainland companies, free zone entities, and natural persons that exceed the income threshold.
EmaraTax is the FTA's single online portal for tax services in the UAE. Every business subject to corporate tax under Federal Decree-Law 47 of 2022 must register through it and obtain a Tax Registration Number (TRN). This guide gives you the screens, fields, and checks in the order you will see them, so you can finish in one session. For wider context on the regime, see our UAE Corporate Tax hub.
Who must register on EmaraTax
Corporate tax applies to most UAE businesses from financial years starting on or after June 1, 2023. The standard rates are 0% on taxable income up to AED 375,000 and 9% above that. Large multinationals with global revenue of EUR 750 million or more face a 15% Domestic Minimum Top-up Tax (DMTT) from January 2025.
Resident persons
UAE incorporated companies, including limited liability companies and private joint stock companies, must register. Branches of foreign companies that operate in the UAE also fall under the regime.
Free zone persons
Free zone entities must register even if they qualify for the 0% rate as a Qualifying Free Zone Person (QFZP). Registration is mandatory regardless of the rate outcome. See Corporate Tax Registration for Free Zone Companies for specifics.
Natural persons
Individuals running a business in the UAE must register if their turnover from business activity exceeds AED 1,000,000 in a Gregorian calendar year.
What you need before opening EmaraTax
Gather the right files first. A clean upload set avoids rejections and resubmissions. For a deeper checklist, read Corporate Tax Registration Documents Required.
- Valid trade license (or licenses if multiple)
- Memorandum of Association or equivalent constitutional document
- Emirates ID and passport copy of each owner and authorised signatory
- Proof of authorisation, such as a power of attorney
- Contact details, registered address, and P.O. Box
- Financial year start and end dates
- Bank account details in the legal entity's name
Files should be PDF, JPG, or PNG, under 5 MB each. Use clear scans without crops on key data.
Step by step EmaraTax walkthrough
The flow below mirrors the live portal at the time of writing. Screen labels can change, but the sequence holds.
Step 1: Create or sign in to your EmaraTax account
Go to the FTA portal and either log in with your UAE Pass or create a new account using an email and phone number. UAE Pass speeds up identity checks for residents.
Step 2: Add the taxable person
From the dashboard, choose Taxable Person, then Add. Select the entity type, such as Legal Person UAE or Natural Person. The form changes based on this choice, so pick carefully.
Step 3: Start the corporate tax registration
Inside the taxable person profile, select Corporate Tax, then Register. The system opens a multi step form with a progress bar across the top.
Step 4: Entity details
Enter the legal name in English and Arabic, license number, issuing authority, and date of incorporation. Add all trade licenses linked to the same legal entity. For groups, add each subsidiary as a separate taxable person.
Step 5: Business activities
Pick activity codes that match your trade license. If you operate in multiple sectors, list each one. Free zone entities should mark the free zone flag and select the specific free zone.
Step 6: Owners and authorised signatory
List shareholders with percentages. Upload Emirates ID and passport for each. The authorised signatory must match the person on the power of attorney or the license.
Step 7: Contact and address
Provide the registered office address, P.O. Box, country, emirate, and phone. Use the address on the trade license to avoid mismatches.
Step 8: Review and submit
Review every section. Tick the declaration. Submit. You will receive a reference number and an email confirmation. The FTA may ask for clarifications by email within 20 business days.
For a screen by screen view, our How to Register Corporate Tax UAE Online walkthrough has annotated steps.
Registration deadlines you cannot miss
The FTA published deadlines based on license issuance month for existing companies, and based on incorporation date for new ones. Missing the deadline triggers an AED 10,000 administrative penalty. Full details are on our UAE Corporate Tax Registration Deadline page.
| Taxpayer type | Trigger | Registration deadline |
|---|---|---|
| Resident company with license issued before March 2024 | License issuance month | FTA schedule by month |
| Resident company licensed from March 2024 onward | Date of incorporation | Within 3 months of incorporation |
| Non resident with UAE permanent establishment | PE created on or after March 2024 | Within 6 months |
| Natural person above AED 1,000,000 turnover | End of the Gregorian year | By March 31 of the following year |
After you submit on EmaraTax
The FTA reviews your application and issues a corporate tax TRN if approved. Save the TRN certificate as a PDF and add it to your finance records. You will use the TRN on invoices, returns, and correspondence.
First corporate tax return
You must file your first return within 9 months of your financial year end. A company with a year ending December 31, 2024 must file by September 30, 2025.
Keeping records
Keep accounting records for at least 7 years. Records must support the figures on the return, including any free zone qualifying income claims.
Small business relief
Resident persons with revenue up to AED 3,000,000 can elect Small Business Relief through tax periods ending in 2026. You still register, file, and tick the relief box in the return.
Common EmaraTax errors and how to fix them
These issues block submission or cause rejection.
- License number mismatch: The number on EmaraTax must match the active license exactly. Renew expired licenses first.
- Owner percentages do not total 100%: Re check shareholder splits, including treasury shares.
- Emirates ID expired: Renew through ICP before uploading.
- Wrong financial year: Use the financial year stated in your MoA, not the calendar year by default.
- Free zone flag missing: Free zone entities that skip this flag cannot claim QFZP status.
Cost and outside help
EmaraTax registration itself has no FTA fee. Tax agents or consultants charge their own fees. Compare ranges and what is usually included in our UAE Corporate Tax Registration Cost page. For the registration process explained without EmaraTax specifics, see UAE Corporate Tax Registration.
How corporate tax connects to UAE e-invoicing
From January 1, 2027, large UAE businesses (AED 50 million or more in revenue) must issue e-invoices through an Accredited Service Provider (ASP) under the Peppol 5-corner Decentralized Continuous Transaction Control and Exchange (DCTCE) model in PINT AE format. Small and medium businesses follow on July 1, 2027 and government entities on October 1, 2027. ASP appointment for Phase 1 is due by October 30, 2026. Penalties under Cabinet Decision 106 of 2025 run from AED 2,500 to AED 50,000 per violation. Your corporate tax TRN ties your e-invoicing records to your tax filings, so register on EmaraTax first.
Read more guides on our UAE Corporate Tax hub to plan registration, returns, and e-invoicing together.
If you want a single platform that handles UAE e-invoicing once your corporate tax registration is in place, get UAE e-invoicing pricing from EInvoice Direct. An accredited service provider is included at no extra charge.
Questions, answered
How do I register for corporate tax in the UAE?
Sign in to EmaraTax with UAE Pass or an email account, add a taxable person, then choose Corporate Tax and Register. Complete entity details, activities, owners, and address. Upload your trade license, MoA, and Emirates ID. Submit and wait for the FTA to issue your corporate tax TRN by email.
Is corporate tax registration on EmaraTax free?
Yes. The Federal Tax Authority does not charge a fee for corporate tax registration on EmaraTax. You only pay if you hire a tax agent or consultant. Costs vary based on entity complexity, group structure, and whether the provider also files your first return. There is no payment screen inside the registration flow.
What documents are needed for EmaraTax corporate tax registration?
You need the trade license, Memorandum of Association, Emirates ID and passport copies of owners and signatories, proof of authorisation, the registered address, financial year dates, and bank account details. Files should be clear PDF or image scans under 5 MB each. Free zone entities also confirm the free zone and any qualifying activity details.
How long does EmaraTax corporate tax registration take?
Filling the form takes 30 to 60 minutes if your documents are ready. The FTA usually reviews applications within 20 business days. Approval can be faster for straightforward mainland companies and slower for groups, free zone entities, or applications with missing data. You receive the corporate tax TRN by email once approved.
Do free zone companies need to register on EmaraTax?
Yes. All free zone entities must register for corporate tax on EmaraTax, even those expecting the 0% Qualifying Free Zone Person rate. Registration is mandatory and separate from the rate election. During the form, mark the free zone flag and select the specific free zone. Failure to register attracts an AED 10,000 administrative penalty.
What happens if I miss the corporate tax registration deadline?
The FTA imposes an AED 10,000 administrative penalty for late corporate tax registration. The penalty applies once per late registration. You still must complete registration on EmaraTax afterwards. To avoid the fine, check your deadline based on your trade license issuance month or incorporation date and submit early with all documents ready.
Can I register for corporate tax without a VAT TRN?
Yes. Corporate tax registration is independent from VAT. If your taxable supplies are below AED 375,000 you may not need VAT registration, but you still register for corporate tax once you fall within the scope. EmaraTax issues a separate TRN for corporate tax. Existing VAT registrants use the same EmaraTax login to add the corporate tax service.
Keep reading
How to complete corporate tax registration in the UAE step by step
Complete corporate tax registration UAE walkthrough on EmaraTax, documents required, common rejection reasons, and what happens after TRN issuance.
Read the guide →UAE Corporate TaxUAE corporate tax registration deadline: dates, rules, and penalties
The UAE corporate tax registration deadline depends on your licence issue month. See the FTA timeline, AED 10,000 late penalty, and next steps to
Read the guide →UAE Corporate TaxCorporate tax registration for free zone companies in the UAE
Corporate tax registration for free zone companies in the UAE: QFZP rules, EmaraTax steps, deadlines, and documents explained in plain English.
Read the guide →This content is informational and does not constitute tax, legal, or financial advice. Consult an FTA-registered tax agent or a licensed UAE audit firm before acting on this information.
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