The introduction of UAE Corporate Tax has fundamentally changed how businesses operate and comply with tax regulations in the UAE. One of the most critical obligations under the Corporate Tax Law is registration with the Federal Tax Authority (FTA). In 2025, enforcement has intensified, and failure to register on time has resulted in AED 10,000 penalties even for companies with no tax payable.
What Is UAE Corporate Tax Registration?
Corporate Tax registration is the process of enrolling a business with the Federal Tax Authority as a taxable person. Upon registration, the FTA issues a Corporate Tax Registration Number (CTRN), which is mandatory for filing returns, responding to audits, and maintaining compliance.
Who Must Register
Registration is mandatory for mainland companies, Free Zone companies (including those eligible for 0%), foreign branches, and natural persons conducting business activities above the prescribed thresholds.
Registration Deadlines
For most new companies, registration must be completed within three months of trade license issuance. Failure results in an automatic AED 10,000 penalty.
Documents Required
Trade License, Memorandum of Association, Emirates ID, passport copies, contact details, and financial year confirmation are required.
Registration Process
Businesses must register through the FTA e-Services portal by submitting entity details, confirming the financial year, and receiving a CTRN upon approval.
Common Mistakes
Common errors include assuming VAT registration covers Corporate Tax, late registration, and incorrect financial year selection.
Conclusion
Corporate Tax registration is the foundation of compliance in 2025. Early registration prevents penalties and reduces audit risk.