Corporate Tax Registration Timeline
The Federal Tax Authority (FTA) has announced the deadlines for corporate tax (CT) registration in the UAE for taxable persons. The FTA introduced clarity by issuing Decision No. 3 of 2024, issued on 26 February 2024 (effective 1 March 2024).
This decision specifies the precise timeline for initiating the registration process for Corporate Tax, ensuring compliance among taxable entities.
The UAE’s Corporate Tax (CT) operates under a self-assessment regime, meaning that a person is responsible for assessing whether they are within the scope of Corporate Tax and must fulfil any Corporate Tax obligations. Generally, persons who determine they are within the scope of Corporate Tax are required to register for Corporate Tax. This registration enables them to fulfil their Corporate Tax obligations, including submitting a Corporate Tax Return and paying any Corporate Tax due.
Key Highlights
1. Timeline for Registration of Resident Persons:
Juridical persons classified as Resident Persons, incorporated or established before the decision’s effective date, must submit their Tax Registration application based on the month of license issuance, irrespective of the year. The deadline for submission varies from 31 May 2024 to 31 December 2024, depending on the issuance month. Please refer to the table below for specific deadlines:
| Date of License Issuance | Deadline for Submitting Tax Registration Application |
| 1 January – 31 January | 31 May 2024 |
| 1 February – 28/29 February | 31 May 2024 |
| 1 March – 31 March | 30 June 2024 |
| 1 April – 30 April | 30 June 2024 |
| 1 May – 31 May | 31 July 2024 |
| 1 June – 30 June | 31 August 2024 |
| 1 July – 31 July | 30 September 2024 |
| 1 August – 31 August | 31 October 2024 |
| 1 September – 30 September | 31 October 2024 |
| 1 October – 31 October | 30 November 2024 |
| 1 November – 30 November | 30 November 2024 |
| 1 December – 31 December | 31 December 2024 |
| Where a person does not have a licence at the effective date of this decision. | (3) three months from the effective date of this decision. |
The license with the earliest issuance date is used for entities with multiple licenses.
2. Timeline for Registration of Newly Established Resident Persons:
| Category of Person | Deadline for Tax Registration |
| Resident Persons established after this decision, including Free Zone Persons. | Within three months of incorporation, establishment, or recognition. |
| Persons established under foreign jurisdiction laws but effectively managed and controlled in the State. | Within three months from the end of the Financial Year. |
3. Timeline for Registration of Non-Resident Juridical Persons
| Category of Person | Deadline for Tax Registration |
| Non-Resident Persons prior to the effective date with a Permanent Establishment in the State. | Nine months from the Permanent Establishment’s existence date. |
| Non-Resident Persons prior to the effective date with a nexus in the State. | Three months from the effective date of this Decision. |
| Non-Resident Persons on or after the effective date with a Permanent Establishment in the State. | Six months from the Permanent Establishment’s existence date. |
| Non-Resident Persons on or after the effective date with a nexus in the State. | Three months from the date of establishment of the nexus. |
4. Timeline for Registration of Natural Persons
| Category of Person | Deadline for Tax Registration |
| Resident Natural Persons conducting business activities during 2024 with a turnover exceeding 1 Mn. | By 31 March of the subsequent Gregorian calendar year. |
| Non-Resident Natural Persons conducting business activities during 2024 meeting tax requirements. | Within three months from meeting the tax criteria. |
5. Late Registration and Penalties
Failure to comply with the registration timelines results in administrative penalties of AED 10k.
XB4 is a prominent and seasoned tax consultancy Firm in the UAE, offering professional services to assist businesses in managing their tax obligations effectively. Our experienced professionals provide comprehensive assistance to businesses in navigating the registration process and meeting their CT obligations. For expert guidance on CT registration and compliance in the UAE, contact XB4 today.
