CT Registration Process via EmaraTax
Overview
All Corporate Tax registrations are completed through the EmaraTax portal — the FTA unified tax platform.
Who Must Register?
- Juridical persons (LLCs, PJSCs, etc.)
- Natural persons conducting business activity
- Non-residents with UAE permanent establishments
- Free Zone entities (even if qualifying for 0%)
Registration Timeline
Registration must be completed according to FTA timelines. For most businesses, registration should be done shortly after incorporation or before the end of the first financial year.
Required Documents
- Trade licence — valid UAE business licence
- Articles of association / MOA — establishing the entity
- Passport and Emirates ID — of directors/shareholders
- Financial year end — confirmation of accounting period
- Business activity description — nature of operations
- Ownership structure — shareholders and percentages
Steps
- Log in to EmaraTax (emara.tax)
- Navigate to Corporate Tax registration
- Fill in entity details, business activity, and financial year
- Upload supporting documents
- Submit application
- Receive Tax Registration Number (TRN)
Free Zone Registration
Free Zone entities must register even if they qualify for the 0% rate. They must indicate their Free Zone status and provide relevant documentation.
Penalties for Non-Registration
Failure to register by the deadline can result in penalties of AED 10,000 or more.