Jan 31, 2025 
Corporate Tax
The UAE’s corporate tax regime is now in effect, and businesses must ensure compliance to avoid penalties. Have you registered for Corporate Tax? If not, now is the time to act and avoid a penalty of AED 10,000.
Key Questions for Businesses:
- Have you registered for Corporate Tax?
- Are you ready to file your first corporate tax return?
- Do you know how corporate tax will impact your business?
Corporate Tax Filing Timeline
Corporate tax returns must be filed within 9 months from the end of the tax period. Understanding the legal requirements and deadlines is crucial to avoid fines and ensure compliance.
Corporate Tax Registration Deadlines
As per Article 51 of Federal Decree-Law No. 47 of 2022, every taxable entity must register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN) within the prescribed deadlines.
FTA Decision No. 3 of 2024: Registration Deadlines
The FTA has set deadlines based on the date of business license issuance.
Date of License issuance irrespective of year of issuance |
Deadline for submitting a 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 (1st March 2024) |
Juridical person incorporated or otherwise established after 1st March 2024.
Category of juridical persons |
Deadline for submitting a Tax Registration application |
A person that is incorporated or otherwise established or recognized under the applicable legislation in the State, including a Free Zone Person |
(3) three months from date of incorporation |
A person that is incorporated or otherwise established or recognized under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the State |
(3) three months from end of financial year of the person |
Timeline for the Tax Registration of Non-Resident Juridical Persons before 1st March 2024.
Category of juridical persons |
Deadline for submitting a Tax Registration application |
A person that has a Permanent Establishment in the State |
(9) nine months from the date of existence of the Permanent Establishment |
A person that has a nexus in the State |
(3) three months from the effective date of this Decision |
Timeline for the Tax Registration of Non-Resident Juridical Persons after 1st March 2024.
Category of juridical persons |
Deadline for submitting a Tax Registration application |
A person that has a Permanent Establishment in the State |
(6) Six months from the date of existence of the Permanent Establishment |
A person that has a nexus in the State |
(3) three months from the effective date of this Decision |
Timeline for Tax Registration of Natural Persons
Category of natural persons |
Deadline for submitting a Tax Registration application |
A Resident Person who is conducting a Business or Business Activity during the 2024 Gregorian calendar year or subsequent years whose total Turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation |
31 March of the subsequent Gregorian calendar year |
A Non-Resident Person who is conducting a Business or Business Activity during the 2024 Gregorian calendar year or subsequent years whose total Turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation |
(3) three months from the effective date of this Decision |
How Spectrum Can Help You
Navigating corporate tax regulations can be complex, but Spectrum Auditing simplifies the process with a structured approach in three key steps:
Step 1: Corporate Tax Impact Assessment and Planning
- Evaluating how corporate tax affects your business operations
- Identifying tax-saving opportunities and compliance measures
Step 2: Corporate Tax Implementation Support
- Assisting with corporate tax registration and procedural compliance
- Ensuring your business structure aligns with tax regulations
Step 3: Year-End Compliance
- Preparing and filing corporate tax returns
- Ensuring accurate financial records and audit readiness
Partner with Spectrum Auditing today. Let’s focus on your success, while you focus on what you do best – running your business.
Contact our Team today for a consultation at +971 4 2699329 or email [email protected] to get all our queries addressed.
