Corporate tax registration is a legal obligation separate from paying tax. An entity within scope must register whether or not it made a profit, and whether or not it expects to pay anything.
Who is in scope
- Mainland companies incorporated in the UAE
- Free zone entities, including those that may qualify for a preferential rate
- Branches of foreign companies with a UAE presence
- Natural persons conducting business above the relevant threshold
The free zone misunderstanding
Qualifying free zone persons may benefit from a preferential rate on qualifying income. That is a question about the rate, not about registration. The registration obligation applies regardless, and treating the two as the same thing is how free zone companies end up with an avoidable penalty.
Deadlines and penalties
Deadlines are tied to entity type and licence issuance date, and for many categories they have already passed. The Federal Tax Authority applies a fixed administrative penalty per entity for late registration. If you are unsure of your position, send us your trade licence and we will tell you where you stand before anything else.