Business
Comprehensive Guide to Corporate Tax Registration and Filing in the UAE
The United Arab Emirates (UAE) introduced a federal corporate tax law which came to effect on 1st June 2023. It applies to all businesses operating in the country, with some exceptions. The corporate tax rate is 9 per cent on taxable income exceeding AED 375,000. However, some businesses in the free zones may benefit from a 0 per cent tax rate on qualifying income. This guide will provide you with the essential information on how to register, file, and pay corporate tax (CT) in the UAE, as well as the exemptions and penalties that may apply.
What is Corporate Tax (CT)?
UAE Corporate tax is a direct tax levied on the profit or net income earned by corporations and other entities from their business activities. Corporate tax is also known as corporate income tax or business profits tax.
The UAE corporate tax law, Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, was issued by the Ministry of Finance on 9th December 2022 and establishes a Federal Corporate Tax in the UAE. The law covers all individuals and businesses that have a commercial-license and operate in the UAE, unless they are exempted.
What is the corporate tax rate in the UAE?
The corporate tax rate in the UAE is 9 per cent on taxable income exceeding AED 375,000, effective from the start of the financial year commencing on or after 1st June 2023. Taxable income is the net income or profit reported in the financial statements, adjusted for certain additions and deductions as per the corporate tax law and its executive regulations.
The below table summarizes the corporate tax rates in the UAE:
Who is subject to corporate tax in the UAE?
The CT will apply to a taxable person, who can be either a resident or a non-resident person, on whom the provisions of the UAE CT law are applicable and who is liable to pay CT under the law. The corporate tax applies on both residence and source basis.
Residence basis means that a resident’s income derived from domestic and foreign sources is taxable under UAE corporate tax. Source basis means that the corporate tax applies to a non-resident person’s income earned using the sources within the UAE.
1. A resident person can be:
* a juridical person (such as corporations) that is incorporated in the UAE or
* a foreign juridical person that is effectively managed and controlled in the UAE, or
* a natural person who conducts business or business activities in the UAE and has a turnover of over AED 1,000,000 per Gregorian calendar year from such business or business activities.
2. A non-resident person can be:
* Non-resident juridical persons (foreign juridical entities) that have a Permanent Establishment in the UAE
* Non-Resident Persons deriving State Sourced Income
* Non-resident juridical persons that have a ‘nexus’ in the UAE by virtue of earning income from Immovable Property in the UAE
There are some exemptions and incentives for certain categories of businesses and income under the UAE CT law.
Exempt Persons from Corporate Tax in the UAE
Article 4(1) of the UAE Corporate Tax Law provides exemptions from corporate tax (CT) for particular persons who have strong public interest and policy justifications for not being taxed. These persons are known as exempt persons. They fall into one of four categories:
1. Automatically exempt persons such as Government Entities which include the Federal Government, Local Governments, government departments, government agencies, authorities and public institutions of the Federal Government or Local Governments.
2. Exempt if they notify the Ministry of Finance and meet relevant conditions: This category includes businesses that are involved in either extraction or non-extraction of natural resources can qualify for corporate tax exemption if they satisfy the required criteria.
3. Exempt if listed in a Cabinet Decision and meet relevant conditions: It includes government controlled entities and qualifying public benefit entities.
4. Exempt upon application to and approval by the FTA: Following persons can get an exemption from corporate tax (CT) if they apply to the Federal Tax Authority (FTA ) and show that they fulfill the necessary criteria:
* A public or private pension fund or social security fund that is under the supervision of the relevant authority in the UAE and complies with certain conditions;
* A qualifying investment fund; and
* A juridical person incorporated in the UAE that is fully owned (directly or indirectly) and controlled by one of these exempt persons:
* A government entity,
* A government controlled entity,
* A qualifying investment fund that satisfies the relevant conditions set out in Cabinet Decision No. 81 of 2023;
* A public pension fund or social security fund; or
* A private pension fund or social security fund that meets the relevant conditions laid down in Ministerial Decision No. 115 of 2023.
Corporate Tax Registration in the UAE- Who need to Register?
All Taxable Persons should register for Corporate Tax with the Federal Tax Authority also know as ‘FTA‘ and obtain a Tax Registration Number for Corporate Tax. This needs to be done before a deadline to be determined by the FTA. All Taxable Persons are encouraged to register for Corporate Tax as soon as they become aware that they will be within the scope of Corporate Tax.
Non-Resident Persons that do not have a Permanent Establishment in the UAE and only earn State Sourced Income can choose not to register for Corporate Tax purposes. However, Non-Resident Persons that have a nexus in the UAE (arising from earning income from Immovable Property in the UAE) are required to register.
The FTA can, at its discretion, register a Person for Corporate Tax if, on the basis of information available to it, the FTA believes the Person is a Taxable Person. If a Corporate Tax registered Person ceases to be a Taxable Person for any reason, they should file a Tax Deregistration application with the FTA.
How to register for corporate tax in the UAE?
To register for corporate tax in the UAE, you need to access the EmaraTax portal, which is the official e-service platform of the FTA. The following steps are required for corporate tax registration in the UAE:
1. Gather the required documents: The following documents are required for corporate tax registration.
a. In case of applicant is a Natural person:
* Trade license, where applicable
* Emirates ID / Passport of the applicant
b. In case of application is a Legal Persons:
* Trade license
* Emirates ID / Passport of authorized signatory
* Proof of authorization for the authorized signatory.
2. Create an account on Emaratax portal: To register for corporate tax with Emaratax portal, a taxable person need to follow these steps:
* Step 1: Register or log in to Emaratax portal with your email ID and phone number.
* Step 2: Create or choose the taxable person that you want to register for corporate tax.
* Step 3: Select the corporate tax registration option and fill in the required information.
3. Submit the application and wait for approval: The confirmation email and SMS will be sent to the applicant upon successful submission of the application. The corporate tax ID or number will be issued by the Federal Tax Authority (FTA) within 20 business days of approving the application. A Corporate Tax Registration Number (CTRN) and a tax certificate are issued once the application is approved.
What are the benefits of registering for corporate tax in the UAE?
Registering for corporate tax in the UAE has several benefits for businesses, such as:
* Compliance with the UAE tax laws and regulations, and avoidance of penalties and fines for non-compliance
* Access to the EmaraTax portal, which allows businesses to file their corporate tax returns, pay their corporate tax liabilities, request tax certificates, apply for tax refunds, and communicate with the FTA
* Eligibility for tax treaties and tax incentives that the UAE has with other countries, which can reduce the tax burden and enhance the competitiveness of businesses
* Contribution to the economic development and diversification of the UAE, and support for the government’s strategic objectives and initiatives.
UAE Corporate Tax Return Filing Deadlines
According to Article 51 of the UAE Corporate Tax Law, a person who is liable to pay tax must submit his tax returns to the authorities following their instructions. The taxable person must file such a return within nine months from the end of the applicable tax period or on the date specified by the authority.
All businesses will have different due dates for filing their corporate tax returns depending on their financial year end. For ex. A Taxable Person whose Financial Year ends on 31 December must file and pay their Corporate Tax by 30 September of the next year. If they fail to do so, they will face a penalty.
The Taxable Person or someone who is authorized to act on their behalf, such as a tax agent or a legal representative, can submit the Tax Return.
If a Tax Group is established, the Parent Company is responsible for filing Tax Returns for the entire Tax Group. There is no requirement for each Tax Group member to file a separate return.
The following table shows the deadlines for filing and paying corporate tax in the UAE, based on different financial year start and end dates:
Conclusion
Corporate tax is a new and important development in the UAE tax system that affects all businesses operating in the country. It is essential to understand the corporate tax law and its implications and comply with the corporate tax obligations to avoid penalties and risks. By following this comprehensive guide, you can register and file for corporate tax in the UAE with ease and confidence.
How Farahat & Co. Can Help You with Corporate Tax Compliance in the UAE
Are you looking for a reliable and professional corporate tax consultant in the UAE? Do you want to comply with the new corporate tax law and avoid penalties and fines? If yes, then you need Farahat & Co., the leading tax consultancy firm in the UAE. Farahat & Co. has a team of qualified and experienced tax consultants who can help you with all aspects of corporate tax registration, filing, and payment. They can also advise you on the best tax strategies and solutions for your business, whether you operate in the mainland, offshore, or free zone. Farahat & Co. offers transparent and cost-effective services, and guarantees your satisfaction and peace of mind. Don’t wait, contact Farahat & Co. today. Farahat & Co. is your trusted partner for corporate tax compliance in the UAE.
Hutech Solutions, a CMMi Level 3 Global Product Engineering Services and Solutions Company has been awarded the esteemed NASSCOM SME Inspire Award 2025. This prestigious recognition was presented by the Honourable Minister of Commerce and Industry, Shri Piyush Goyal, and Shri Rajesh Nambiar, President of NASSCOM, at a grand ceremony held at Hotel Shangri-La, New Delhi.
The NASSCOM SME Inspire Awards is an initiative of the NASSCOM SME Council that celebrates the accomplishments of Micro, Small, and Medium Enterprises (MSMEs) in the technology sector. Now in its third edition, the awards recognize outstanding leadership in business growth, delivery capability, innovation, and workplace business practices. Out of hundreds of applications across diverse segments, Hutech Solutions emerged as a leader highlighting its excellence in product engineering innovation and operational efficiency.
The Journey to Success
The journey began in October 2024 when Hutech Solutions submitted its application and supporting documentation. Over the next six months, the team meticulously prepared detailed reports, fact sheets, and data points to meet the stringent jury requirements. In February 2025, Hutech Solutions was shortlisted and invited for the final round of presentations before a distinguished panel of industry leaders. The award announcement on March 20, 2025, marked the culmination of months of hard work and dedication.
“This recognition is more than just an award – it’s an extra boost of motivation for our entire team,” said Pravat Ranjan Rana, Founder and CEO of Hutech Solutions. “We are deeply grateful to NASSCOM for providing a platform that highlights the incredible work of technology SMEs and motivates us to accelerate our growth and innovation.”
The company credits its success to the collaborative effort of its finance team, technology leadership, and associates who meticulously compiled and presented the required documentation and performance metrics throughout the evaluation process.
Driving Excellence and Innovation
Hutech Solutions achievement reflects its strategic focus on innovation, customer-centric solutions, and operational excellence. The company has consistently demonstrated the ability to deliver complex technology solutions, streamline operations, and drive tangible business outcomes for its clients.
Looking Ahead
Hutech Solutions remains at the forefront of innovation, driving excellence through the power of artificial intelligence (AI) and advanced technology. By leveraging AI models, machine learning, and intelligent process automation, Hutech Solutions enhances operational efficiency, improves decision-making, and delivers data-driven insights for business enterprises. The company is poised to expand its success in the BFSI domain, focusing on core banking, wealth management, and retail banking segments. With a strong commitment to AI-driven automation and business process transformation, Hutech Solutions continues to set new benchmarks in technological innovation and industry leadership.
About Hutech Solutions
Hutech Solutions is a leading AI-powered global software services and consulting company, specializing in delivering cutting-edge technology solutions for the Banking, Financial Services, Logistics & Supply Chain, Manufacturing, Travel & Tourism sectors working with Leading Banks, Financial Services, Product Companies and Global Capability Centers (GCCs) in India. With a strong focus on innovation and automation, Hutech Solutions is dedicated to driving customer success through intelligent, scalable, and future-ready solutions.
About NASSCOM
NASSCOM is the premier trade body and the chamber of commerce of the IT-BPM industries in India. NASSCOM is a global trade body with more than 3000 members, which include both Indian and multinational companies that have a presence in India. NASSCOM’s member and associate member companies are broadly in the business of software development, software services, software products, consulting services, BPM services, e-commerce & web services, engineering services offshoring. NASSCOM’s membership base constitutes over 95% of the industry revenues in India and employs over 5.4 million professionals.
For more information, please visit our website at www.hutechsolutions.com
Media Contact:
Swayamprava Nanda
Hutech Solutions
EMail: corporate@hutechsolution.com
+91- 8073989712
Nectar Origin Pvt Ltd, established in 2016, has emerged as a leading producer of high-quality cattle feed in India. With robust production capacity of more than 5,000 metric tons per month, the company is dedicated to transforming livestock nutrition by its ISO 9001:2015 certified production plants, ensuring stringent quality check at each stage of production.
As an industry pioneer, Nectar Origin adheres to BIS-approved standards for its products, and it applies cutting-edge technology along with eco-friendly processes that are certified by the ZED (Zero Defect, Zero Effect) certification. As a known Startup India company, the firm is contributing immensely towards India’s self-reliant vision and sustainable agriculture.
A Nectar origin product, Manka cattle feed is scientifically formulated to improve the health of animals, increase milk yield, and overall yield. Designed in ISI (BIS) standards through an Expert Nutrient Management System, their cattle nutrition contains superior-quality nutrients such as protein, fat, and probiotics for optimal well-being and productivity.
“Poshan Se Bhara, Har Ummeed Par Khara Manka Pashu Ahaar”
The product is crafted by milk experts for the most productive cows and enhances milk yields by enhancing the content of fats and SNF to provide top-quality yield. It also supports reproductive health by enhancing birth rate uniformity to make herd management easier and precisely timed calving intervals, with reduced conception delay. Moreover, their formula enhances immunity, particularly in females, and is manufactured under strict quality control with high-quality raw materials to ensure unparalleled consistency.
Origin’s flagship cattle feed brands to meet the nutrient requirements of high-yielding dairy animals. Probiotic-enriched for effortless digestibility, they avoid bloating and indigestion, making the animals healthier and more productive. Designed to deliver the best growth and performance of milch animals, these feeds serve a quality and balanced diet, culminating in improved milk yield and overall well-being. They propose three significant brands available in the market, explained below:
1. Manka Dhenu
Manka Dhenu is especially designed for highest milk yield with more than 20% protein and under 5% fat for a stronger nutritional level. It facilitates enhanced protein and fat absorption for a high-grade production of milk and its free of additives, thus ensuring secure and healthy feeding. Manufactured according to international quality specifications, it is formulated for comfort of digestibility and optimal acceptability in livestock. It is packed in 25 kg and 50 kg and suitable for feeding 8 to 8 kg daily, and thus an assured option for high-yielding dairy cows.
2. Manka Dhenu-Pro (High Protein)
Manka Dhenu-Pro (High Protein) is formulated to address the high milk-producing dairy breeds with a nutritionally rich formula for improved lactation and digestion. With over 20% crude protein and over 5% fat, it ensures optimal milk quality and production. Formulated to address the particular nutritional requirements of high-yielding animals, it facilitates effective nutrient absorption for continuous productivity. Packed in 25 kg and 50 kg packs, it is a perfect choice to feed 18 kg per day, which makes it a top choice for dairy farmers who want the best performance and health outcomes for their livestock in the long run.
3. Manka Poshak
Designed to promote healthy development and growth of milk, their high-quality cattle feed is enriched with proteins, vitamins, and minerals to provide the best nourishment. It supports muscle building for enhanced performance, immunity, and reproductive function for enhanced herd health. Very palatable with excellent digestibility, it is more than 20% protein and less than 4% fat, an ideal option for high-yielding dairy cows. In 25 kg and 50 kg pack sizes and appropriate to feed 0 to 8 kg per day. In addition to their commitment to cow welfare, Goshri provides sustainable products that increase cow comfort and sustainability.
Continuing its mission of sustainable agriculture and cow comfort, Nectar Origin’s Goshri brand provides a range of sustainable incense products including Sambrani Cups, Dhoop Cones, and Dhoop Sticks.
It is Made of natural ingredients such as desi cow dung, fragrant resins such as gugal and loban, their incense products provide a natural and traditional aromatic experience. Biodegradable in nature, they are eco-friendly and sustainable, doing the least amount of damage to the environment.
Ideal for havan, pooja, meditation, and yoga, they cleanse the air, removing evil vibrations and retaining good ones, as well as infusing a spiritual and peaceful environment. They also benefit man’s health by natural oxygen accumulation, having antibacterial and antiviral properties, and facilitating free flow of positive energy. A share of the profits will go to cow protection and welfare activities, as well as complementing their commitment towards moral and ecological measures.
Nectar Origin Pvt Ltd strives to improve cattle health, improve dairy productivity, and encourage sustainable agriculture. Their research-based cattle feeds and green products seek to benefit farmers, cattle owners, and dairy companies in India.
For more information, distribution interests, or product orders, please call:
Nectar Origin Pvt Ltd
Customer Care: 9693533555 , 9797979522
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