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UAE Corporate Tax Fundamentals/CT Registration & Thresholds
5 min

Registration Thresholds

The AED 375,000 threshold and who must register.

Registration Thresholds

Mandatory Registration

A person must register for Corporate Tax if their total revenue (from all business activities) exceeds:

  • AED 375,000 in a calendar year, OR
  • AED 1,000,000 (for natural persons)

Voluntary Registration

A person may voluntarily register even if below the threshold, to:

  • Recover input tax (not applicable to CT — this is a VAT concept)
  • Establish a tax profile and compliance history
  • Meet contractual or banking requirements

Natural Persons

Natural persons are subject to CT only on income from business activities conducted under a licence. Employment, personal investment, and real estate income (without a licence) are not subject to CT.

Timeline

Registration must be completed via the EmaraTax portal. The FTA may set specific deadlines based on when the threshold is crossed.

Key takeaways

  • Mandatory registration threshold is AED 375,000 for entities
  • Natural persons are taxed only on licensed business activity
  • Voluntary registration is available
Knowledge check

1. What is the mandatory CT registration threshold for juridical persons?

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This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.