Taxation Services

Corporate Tax Registration in UAE

Corporate Tax applies across the UAE under Federal Decree Law No. 47 of 2022, and registration is the first compliance step for every business in scope. All Taxable Persons including mainland companies, Free Zone entities, and individuals conducting licensed business activity must register with the Federal Tax Authority (FTA) and obtain a Corporate Tax Registration Number, regardless of revenue or whether any tax is ultimately payable.

Registration must be completed within the deadline set by the FTA for your category of business. Missing it, or failing to deregister correctly when a business closes, can result in administrative penalties. We manage the entire process so your standing with the FTA stays accurate.

When Registration and Deregistration Apply

Registration is required when a business becomes a Taxable Person, which for most entities is on incorporation or licensing. Deregistration applies when a business ceases operations, is liquidated, merges, or otherwise stops being a Taxable Person. In each case, the FTA expects timely, properly documented action.

What’s Involved

Eligibility and deadline review : we confirm whether your entity is a Taxable Person, identify the correct registration category, and establish your deadline.
Application preparation : we compile the trade licence, ownership, and authorised signatory details and submit the application through the FTA’s EmaraTax portal.
TRN issuance : we obtain your Corporate Tax Registration Number and confirm your details are recorded correctly.
Deregistration management : when your business ceases activity or leaves scope, we prepare and submit the deregistration application within the required timeframe.
Final obligations : we ensure outstanding returns are filed and any tax settled, as the FTA will not approve deregistration until all obligations are cleared.

Key Benefits

Registration in the correct category, on time.
Avoidance of late registration and late deregistration penalties.
A complete, accurate FTA profile for your business.
A clean exit when a business is closed or restructured.
A single point of contact for all FTA correspondence.

Why Legacy Partners

As a multi disciplinary advisory firm, we handle Corporate Tax registration alongside your wider compliance VAT, accounting, and audit so your obligations stay aligned and nothing falls through the gaps.

Frequently Asked Questions

All Taxable Persons, including mainland and Free Zone companies and individuals conducting licensed business activity, must register and obtain a TRN even those expecting to fall within the 0% band.

Yes. The FTA imposes an administrative penalty for failing to register within the applicable deadline, so registering on time is important.

A business should apply to deregister when it ceases trading, is liquidated, or otherwise stops being a Taxable Person, within the timeframe set by the FTA.

A TRN is the unique identifier issued by the FTA on successful Corporate Tax registration, and it must be used on the Corporate Tax return and other FTA filings.

Registration is completed through the FTA's EmaraTax portal, which is also used for eligibility verification, document submission, and TRN issuance.

A copy of the trade licence, ownership and shareholding details, and identification details for owners and authorized signatories are typically required, along with business activity information.

Yes. Free Zone entities follow the same EmaraTax registration process as mainland companies, though they must separately assess Qualifying Free Zone Person status once registered.

Yes. A newly formed taxable person must register within the timeframe set by the FTA from its date of incorporation or the start of its licensed activity.

Each taxable person registers individually and obtains its own TRN; a tax group is formed as a separate step once each qualifying member is registered.

Individuals conducting licensed business or commercial activity in the UAE, and meeting the thresholds set by the FTA, are Taxable Persons and must register in the same way as corporate entities.

Any change to licence, ownership, or contact details should be updated on the EmaraTax profile, since the FTA relies on this information for correspondence and compliance monitoring.

Engaging an advisor helps confirm the correct taxable person category, applicable deadline, and required documents before submission, reducing the risk of rejected applications or late registration penalties.

Corporate Tax Registration in UAE

When Registration and Deregistration Apply

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

Strategic Partners

Insights On Tax & Audit

Ready to establish your legacy?

Corporate Tax Registration in UAE

When Registration and Deregistration Apply

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

Who needs to register for Corporate Tax in the UAE?

Is there a penalty for late registration?

When should a business deregister?

What is a Tax Registration Number (TRN) and why is it needed?

Which portal is used to register for Corporate Tax?

What documents are typically required to register?

Do Free Zone entities register the same way as mainland companies?

Does a newly incorporated company need to register immediately?

Can a group of related companies register together?

Do individuals running a business need to register?

What happens if registration details change after TRN issuance?

Is professional assistance useful for registration?

Strategic Partners

Insights On Tax & Audit

Ready to establish your legacy?