Corporate Tax UAE Registration Deadline 2025: Don’t Miss Your Window

The UAE implemented corporate tax by the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The law was a turning point in history, taxed the profitability of business organizations, and established the pattern of legal adherence to the law.

Later, Federal Decree-Law No. 60 of 2023 amended specific provisions, introducing the concept of the Top-up Tax for multinational enterprises to align with international taxation standards. Together, these laws form the foundation of corporate tax in the UAE.

Why the 2025 Corporate Tax UAE Deadline Matters

Companies working in the UAE must apply to be registered under the corporate tax and be assigned their Tax Registration Number (TRN) by the FTA. The corporate tax UAE deadline in 2025 is a crucial milestone. Missing it can expose businesses to administrative penalties, reputational risks, and legal consequences under the Corporate Tax Law.

Who Must Register?

• All juridical persons (companies) established in the UAE

• Free Zone entities are subject to corporate tax rules

• Natural persons conducting business activities falling under the scope of the law

When Is Registration Due?

The deadline for corporate tax registration and filing is tied to a company’s financial period. Businesses are required to register and file their first corporate tax return by the due date of their first tax return.

For example:

• If your financial year is 1 January 2024 – 31 December 2024

o Your first corporate tax period will be 1 January 2024 – 31 December 2024.

o Your first tax return will be due by 30 September 2025.

Note: The registration deadline is aligned with your business’s first return filing deadline, which is contingent upon your financial year.

Penalties for Missing the Corporate Tax UAE Registration Deadline

Failure to meet the corporate tax UAE registration requirement by the specified deadline may result in:

• Administrative fines of AED 500 per month (for the first 12 months) imposed by the Federal Tax Authority. Repeated violations will lead to an increase in the fine to AED 1000. 

• Possible suspension of licenses or restrictions on conducting business

• Ineligibility for reliefs or exemptions under the law

Timely registration ensures that businesses can file tax returns smoothly and avoid these consequences.

Corporate Tax Rates in the UAE

The corporate tax in the UAE is structured as follows:

• 0% on taxable income up to Cabinet-determined limit (AED 375,000)

• 9% of taxable income above such threshold

• 0% on qualified income for qualified Free Zone Persons, upon terms and conditions.

• 15% Top-up Tax for multinational groups of enterprises under OECD Pillar Two rules

These provisions focus on international harmonization and fairness and support free zones' and SMEs' competitiveness.

Don’t Delay Your Corporate Tax UAE Registration

The corporate tax UAE deadline in 2025 is more than just a formality—it’s the key to compliance, business continuity, and avoiding penalties. By acting early, businesses can secure their position and ensure complete alignment with UAE tax law.

Ensure your business never misses a deadline. AMCA Auditing provides expert guidance on corporate tax compliance and strategic tax planning.

FAQs

1. Who needs to register for corporate tax in the UAE?

All taxable persons, including UAE-incorporated companies, Free Zone Persons, and natural persons conducting business activities, must register.

2. What happens if I miss the corporate tax UAE registration deadline?

The Federal Tax Authority can impose administrative penalties, and you may face compliance restrictions.

3. Are Free Zone businesses exempt from corporate tax?

Not entirely. Qualifying Free Zone Persons enjoy 0% tax on qualifying income but must still register and comply with FTA requirements.

4. What is the Top-up Tax introduced in 2023?

A 15% Top-up Tax applies to multinational groups to ensure they meet global minimum tax standards under OECD rules.