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Corporate Tax Registration in the UAE – Trusted Compliance by LexVerge
Register. Comply. Grow.
As part of the UAE’s commitment to international tax standards and sustainable economic development, Corporate Tax was introduced under Federal Decree-Law No. 47 of 2022. It is now mandatory for all eligible businesses to register with the Federal Tax Authority (FTA) and obtain a Corporate Tax Registration Number (TRN) to operate legally, avoid penalties, and remain compliant.
At LexVerge, we simplify the complex regulatory environment by offering end-to-end Corporate Tax Registration services—ensuring accuracy, compliance, and peace of mind.
What is Corporate Tax in the UAE?
Corporate Tax is a direct tax levied on the net profits of businesses operating in the UAE. Introduced in 2023, it is designed to diversify national revenue, increase global transparency, and align with OECD tax standards.
UAE Corporate Tax Rates:
0% on annual taxable income up to AED 375,000
9% on taxable income above AED 375,000
0% for Qualifying Free Zone Persons (QFZPs) on qualifying income
9% on non-qualifying income even for QFZPs
Who Must Register for Corporate Tax?
Corporate Tax registration is mandatory for the following persons:
1. Juridical Persons (Legal Entities)
Mainland companies
Free Zone entities (including Qualifying Free Zone Persons)
Foreign companies with a Permanent Establishment (PE) or Nexus in the UAE
2. Natural Persons (Individuals)
Freelancers, sole proprietors, and individuals earning business income exceeding AED 1 million/year
Note: Even businesses eligible for Small Business Relief (revenue < AED 3 million) must register first to avail exemption.
3. Exempt Persons (with Notification/Approval)
Government and government-controlled entities
Extractive/non-extractive resource businesses (with MOF notification)
Public Benefit Entities, Investment Funds, Pension Funds (with FTA or Cabinet approval)
Documents Required for Corporate Tax Registration
For Juridical Persons (Companies):
Valid Trade License
Certificate of Incorporation
Memorandum & Articles of Association
Passport & Emirates ID of Authorized Signatory
Valid Emirates ID and UAE Mobile Number
Proof of Office Address (Tenancy Contract or Ejari)
For Natural Persons:
Emirates ID
Passport Copy
Trade License (if applicable)
LexVerge ensures your application is complete, compliant, and submitted with zero errors.
Corporate Tax Registration Process in UAE – Step-by-Step with LexVerge
Step 1: Create EmaraTax Profile
Register your business profile on the FTA’s EmaraTax portal.
Step 2: Add Taxable Person
Initiate the Corporate Tax registration by selecting the correct legal entity or natural person category.
Step 3: Enter Business Details
Provide incorporation details, trade license, and business activities.
Step 4: Upload Mandatory Documents
Attach all supporting documents in the approved format.
Step 5: Assign Authorized Signatory
Nominate an individual authorized to represent the business for tax purposes.
Step 6: Review & Submit Application
Carefully verify all entries and documents before submitting. An acknowledgment with a reference number is generated post submission.
Post-Registration Obligations
Once registered, businesses must:
File Corporate Tax Returns annually (within 9 months of financial year-end)
Maintain proper accounting records as per UAE tax laws
Stay updated with FTA guidelines to avoid penalties
LexVerge offers full compliance support, including CT return filing, tax planning, and QFZP advisory.
Why Choose LexVerge for Corporate Tax Registration?
At LexVerge, we combine local regulatory expertise with Big 4-level execution to ensure smooth and accurate tax onboarding.
✅ FTA-Certified Tax Agents & Consultants
✅ Accurate EmaraTax Application Handling
✅ QFZP Structuring & Advisory
✅ Late Registration Support & Penalty Mitigation
✅ Post-Registration Filing, Advisory, & Compliance
We stay ahead of regulatory updates so you stay compliant—always.
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