Who must register for Corporate Tax?

All taxable persons

All taxable persons must register for Corporate Tax and obtain a Corporate Tax Registration Number via EmaraTax.

Source: tax.gov.ae· as of Jun 2026· Not legal or financial advice
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More on Tax filing

When is the Corporate Tax return due?Within 9 months of the tax-period endWhat is the Corporate Tax period?The financial year (generally 12 months)Where do UAE businesses register and file taxes?The EmaraTax portalHow often is VAT filed and when is it due?Quarterly or monthly, within 28 days of period end