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UAE corporate tax registration deadline and requirements

The Federal Tax Authority of the UAE (FTA) has announced new registration deadlines for corporate income tax purposes. According to the provisions of Decision No. 3, UAE resident legal entities that were established (or deemed to be established) before 01.03.2024 are required to register by a date depending on the month of issuance of the legal entity's license.

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UAE corporate tax registration deadline and requirements

Posted 29 February 2024

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The FTA has released a table indicating the ultimate deadlines for registering as a corporate income taxpayer based on the license issuance date.

Below is the table from the FTA’s decision:

Date of Licence issuance irrespective of year of issuanceDeadline for submitting a Tax Registration application
1 January – 31 January31 May 2024
1 February – 28/29 February31 May 2024
1 March – 31 March30 June 2024
1 April – 30 April30 June 2024
1 May – 31 May31 July 2024
1 June – 30 June31 August 2024
1 July – 31 July30 September 2024
1 August – 31 August31 October 2024
1 September – 30 September31 October 2024
1 October – 31 October30 November 2024
1 November – 30 November30 November 2024
1 December – 31 December31 December 2024
Where a person does not have a Licence at the effective date of this Decision(3) three months from the effective date of this Decision
Important:

So, if previously there was some uncertainty regarding the registration deadline, specifically that a company had to register as a corporate income taxpayer at any point before submitting the initial profit tax return, these deadlines are now more clearly defined.

Additionally, categories of legal and physical entities have been identified, each having separate registration rules as corporate income taxpayers. These categories include

  • non-resident companies in the UAE with a presence in the UAE;
  • non-resident individuals in the UAE;
  • resident individuals in the UAE.

To learn more on these categories, please feel free to get in touch.

Note:

In addition to announcing the registration deadlines, a separate resolution has outlined the consequences for delayed registration. Specifically, companies failing to register on time will face an administrative penalty of AED 10,000.

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