UAE CT Registration Deadlines 2025 and 2026
Starting from 1 June 2023, businesses in the UAE are required to register for Corporate Tax under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. If your company hasn’t registered yet, time is running out — and the FTA has issued very specific deadlines for registration in 2025. This article explains who must register, by when, and what penalties apply for missing the deadline — and how JetUp Tax and Business Consulting can assist you with full Corporate Tax compliance.
Who Must Register for UAE Corporate Tax?
All resident juridical persons, including those in Free Zones, must register with the Federal Tax Authority (FTA), regardless of whether they are subject to the standard 9% rate or benefit from a 0% Free Zone exemption.
This includes, and is not limited to:
- Mainland companies
- Free Zone entities
- Holding companies
- Dormant or inactive companies
- Newly established entities
- Sole Establishments, if revenue exceeded AED 1 mil. (until 31. March after end of tax period)
Important: Even if your business is exempt or has no income, you are still required to register.
Corporate Tax Registration Deadlines
According to FTA Decision No. 3 of 2024, which amends Cabinet Decision No. 75 of 2023, the registration deadlines are now based on the month of the original trade license issuance (not the renewal date).
Here’s a summary of registration deadlines for resident juridical persons incorporated after 1 March 2024:
For entities incorporated after 1 March 2024, e.g. 2025 or 2026, the deadline is 3 months from the date of incorporation.
Penalties for Missing the Deadline
Failure to register for Corporate Tax within the specified deadline will result in a fixed administrative penalty of AED 10,000 in accordance with Cabinet Decision No. 75 of 2023 and its amendments.
Even companies that do not expect to pay any Corporate Tax must still register to avoid this penalty.
How We Can Help
At JetUp, we offer a complete, stress-free Corporate Tax registration service through the FTA’s EmaraTax portal.
Our service includes:
- Eligibility assessment (Are you exempt? Subject to 0%? Taxable at 9%?)
- Complete application submission
- Preparation of required documents (e.g. license, MOA, Emirates ID, etc.)
- Ongoing support for tax return filing and compliance
We serve all types of companies established in mainland, free zone, and offshore across all Emirates.
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