The answer
in one screen.
- 01
Corporate Tax registration and VAT registration are separate.
- 02
For ordinary juridical persons, do not use AED 375,000 as a general CT registration threshold.
- 03
Natural persons have separate rules; the FTA currently identifies AED 1 million of business revenue as the registration trigger, with specified exclusions.
- 04
The FTA states an AED 10,000 penalty applies to late CT registration.
- 05
A current waiver initiative can remove or credit that penalty when its conditions are met.
Who needs to register
The Federal Tax Authority states that taxable persons must register for UAE Corporate Tax and obtain a Corporate Tax Registration Number in accordance with the Corporate Tax law and implementing decisions. Certain exempt persons may also be required to register.
A natural person follows a different test: the FTA says registration is required when total revenue from conducting a business or business activities exceeds AED 1 million within a calendar year, excluding specified categories such as salary, private investment income and real-estate investment income.
Do not confuse registration with the tax-rate threshold
A common error is to treat AED 375,000 as a general company registration threshold. That figure appears in other tax contexts and in the general Corporate Tax rate bands, but it does not mean an ordinary taxable company can ignore CT registration until it earns that amount.
Registration obligation, taxable income, tax rate and filing deadlines are separate questions. Treat them separately in the compliance calendar.
How the registration process works
The FTA directs applicants to EmaraTax. In practical terms, prepare the taxable person's legal and licence details, authorised signatory information and the supporting documents requested in the application, then track any clarification request through the portal.
The FTA's current service page says it reviews Corporate Tax registration applications and publishes the applicable service steps and requirements. Use that page as the source of truth rather than an old registration-deadline graphic.
- Create or access the correct EmaraTax taxable-person profile.
- Select Corporate Tax registration and complete the current form.
- Upload the requested entity and authorised-person documents.
- Review the information carefully before submitting.
- Track requests and keep the registration record with the company compliance file.
Late registration and the current waiver initiative
The FTA states that late Corporate Tax registration carries an administrative penalty of AED 10,000.
Its waiver initiative can exempt eligible persons from that penalty when the first Tax Return—or Annual Declaration for relevant exempt persons—is submitted within seven months from the end of the first tax period or financial year. The initiative also covers certain persons who have not yet registered and can credit back a penalty already paid when the conditions are satisfied.
What happens after the registration number arrives
Registration is the beginning of the compliance cycle, not the end. Confirm the tax period, bookkeeping process, related-party or free-zone considerations where relevant, return deadline and who owns each recurring task.
If the company is also within VAT scope, maintain that as a separate registration and filing calendar.
Quick answers
before you act.
Is AED 375,000 the Corporate Tax registration threshold for a UAE company?+
No. The FTA says taxable persons must register in accordance with the Corporate Tax rules. AED 375,000 should not be used as a general company registration threshold.
What is the penalty for late Corporate Tax registration?+
The FTA currently states that the administrative penalty is AED 10,000, subject to the current waiver initiative where its conditions are met.
Where do I register?+
Through the FTA’s EmaraTax platform.
Is Corporate Tax registration the same as VAT registration?+
No. They are separate taxes with separate registration rules and compliance processes.
Does a free-zone company need to think about Corporate Tax?+
Yes. Free-zone status does not remove the need to assess Corporate Tax registration and compliance; special tax treatment depends on specific conditions.
Verify the rule
at the source.
This guide is written from current official material available on 29 September 2026. Requirements can change after publication, so use the linked authority source before a filing or deadline decision.