The UAE introduced federal Corporate Tax (CT) from 1 June 2023. Every UAE business — mainland or free-zone — must register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN).
The headline rate is 9% on annual profits above AED 375,000, with a 0% rate for qualifying free-zone businesses on qualifying income. We handle the FTA registration and onboarding to the EmaraTax portal.
Key benefits
- Mandatory legal compliance. Failure to register attracts AED 10,000 penalty per violation.
- Tax planning clarity. Know your tax position before the financial year closes.
- Free zone benefits. Properly classify free-zone income to maintain 0% rate.
- Group taxation. Form a tax group with subsidiaries for consolidated reporting.
Documents required
- Trade licence
- Memorandum of Association
- Passport / Emirates ID of authorised signatory
- Establishment Card
- Bank account details
- VAT registration (if applicable)
How the process works
- Eligibility & classification. Confirm whether you fall under standard, free-zone or small-business categories.
- EmaraTax onboarding. Create FTA account on the EmaraTax portal.
- Registration submission. File application with the FTA.
- TRN issuance. Tax Registration Number is issued, typically within 5–10 days.
Who is this for?
- All UAE mainland and free-zone companies
- UAE branches of foreign companies
- Natural persons with UAE business income > AED 1m