Time frame for registering corporate tax in the United Arab Emirates

The allocated time periods for submitting registration requests for corporate tax include legal persons (residents and non-residents) and natural persons (residents and non-residents).

Firstly, for a resident legal person that was established, formed, or recognized in any other way before March 1, 2024; must submit a registration request for corporate tax as follows:

The month of issuance of the license regardless of the issuance year	Maximum deadline for submitting the tax registration request
January or February	May 31, 2024
March or April	June 30, 2024
May	July 31, 2024
June	August 31, 2024
July	September 30, 2024
August or September	October 31, 2024
October or November	November 30, 2024
December	December 31, 2024

If the legal person did not have a license on March 1, 2024; it must submit the registration request within a maximum of three months, i.e., by May 31, 2024. If the legal person has more than one license, the earlier license date is used to determine the maximum deadline for submitting the tax registration request.

As for a resident legal person that was established, formed, or recognized in any other way under the prevailing legislation in the country, including a person established in a free zone on or after March 1, 2024; it must submit a registration request for corporate tax within a maximum of three months from the date of establishment or recognition.

Moreover, a resident legal person established, formed, or recognized in any other way under the legislation of another country or foreign jurisdiction and effectively managed and controlled in the country on or after March 1, 2024; it must submit a registration request for corporate tax within a maximum of three months from the end of the person's fiscal year.

Secondly: If the legal person is a non-resident and has a permanent establishment in the country before March 1, 2024, it must submit a registration request for corporate tax within a maximum of nine months from the date of the permanent establishment in the country. As for a non-resident legal person with a connection to the country before March 1, 2024, it must submit a registration request for corporate tax by May 31, 2024.

Regarding a non-resident legal person, if it becomes so on or after March 1, 2024, and has a permanent establishment in the country, it must submit a registration request for corporate tax within a period not exceeding six months from the date of the permanent establishment in the country. As for a non-resident legal person with a connection to the country on or after March 1, 2024, it must submit a registration request for corporate tax within a maximum period of three months from the date of establishing the connection.

Thirdly: A resident natural person engaging in business or business activities in the country during the calendar year 2024 or subsequent years and exceeding the total revenues earned by them during a calendar year, as stipulated in the relevant tax legislation, must submit a registration request for corporate tax by March 31 of the subsequent calendar year.

Fourthly: A non-resident natural person engaging in business or business activities during the calendar year 2024 or subsequent years and exceeding the total revenues earned by them as stipulated in the relevant tax legislation, must submit a registration request for corporate tax within a maximum of three months from the date of meeting the conditions for tax liability.

Administrative fines will be imposed on taxpayers who fail to submit registration requests for corporate tax within the specified periods outlined in the authority's decision for each category of corporate taxpayers. This is in accordance with Cabinet Decision No. (75) of 2023 regarding administrative fines associated with the implementation of Federal Decree-Law No. (47) of 2022 concerning corporate and business tax, and its amendments.

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