UAE corporate tax registration on EmaraTax — 2026
Most UAE businesses, including free-zone companies, must register for corporate tax on the FTA's EmaraTax portal — even to pay 0%. Here's who must register, the deadline, the AED 10,000 penalty, and how we handle it for you.
What is EmaraTax?
EmaraTax (eservices.tax.gov.ae) is the UAE Federal Tax Authority's online portal for tax. It's where you register for corporate tax, get your Tax Registration Number (TRN), and later file your returns — the same portal also handles VAT.
The rates, in plain English
First AED 375,000
Taxable profit up to AED 375,000 is charged at 0%.
Profit above 375k
Taxable profit above AED 375,000 is charged at 9%.
QFZP qualifying income
A Qualifying Free Zone Person can keep 0% on qualifying income, subject to conditions.
Businesses with revenue up to AED 3 million may also elect Small Business Relief and be treated as having no taxable income, subject to the FTA's conditions and timeframe. Use our corporate tax calculator to estimate your figure.
Who must register?
Registration is mandatory for taxable persons — and that covers most UAE businesses:
- Mainland companies and most free-zone companies (including Qualifying Free Zone Persons that pay 0%)
- Many natural persons running a business or business activity above the FTA's turnover threshold
- You must register and get a TRN even if you expect to pay 0% or elect Small Business Relief
Exempt persons and some categories differ — confirm your specific status with the Federal Tax Authority.
How to register on EmaraTax
Create / log in to EmaraTax
Use your UAE Pass or email to access eservices.tax.gov.ae and open the corporate tax registration.
Enter your business details
Trade licence, legal type, owners/shareholders, business activity and contact details.
Upload documents
Trade licence, Emirates ID and passport of owners/managers, and proof of authorisation.
Submit & get your TRN
The FTA reviews and issues your corporate tax Tax Registration Number once approved.
How Formenzo helps
Tax registration and rates are governed by the UAE Federal Tax Authority — we're not a law firm, and this page is general information, not tax advice. But our tax & accounting service (delivered with our partner YABS where appropriate) takes the work off your plate:
- Corporate tax registration on EmaraTax and your TRN
- VAT registration where your turnover requires or benefits from it
- Bookkeeping so your records and filings stay clean
- Guidance on free-zone qualifying income and the 0% conditions, with deadline reminders
We confirm scope and price in writing first — and we never cold-call.
Questions founders ask
Do free-zone companies need to register for corporate tax?
Yes. Free-zone companies must register on EmaraTax and obtain a TRN, even a Qualifying Free Zone Person paying 0% on qualifying income.
Do I register even if I'll pay 0%?
Yes — registration is mandatory for taxable persons regardless of whether the tax due is AED 0, including under Small Business Relief.
What's the penalty for late registration?
The FTA applies an administrative penalty of AED 10,000 for missing your corporate-tax registration deadline. Register on time to avoid it.
Is this tax advice?
No — this is general information. The Federal Tax Authority governs corporate tax; confirm your obligation, deadline and treatment with the FTA or a tax adviser. We can handle the registration and filing for you.
We'll handle your EmaraTax registration
Corporate tax registration, VAT and bookkeeping — done for you, confirmed in writing, no hidden fees.
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