Prepare for Corporate Tax registration and filing
We clarify the person profile and Tax Period, review the available data, and assemble a working package for the next action.
What needs attention now?
Your answer routes you to a suitable review scope. It is a preliminary check, not tax advice.
What we can prepare
The work depends on the person type, activities, Tax Period and availability of supporting records.
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Scope 01
Profile and registration context
We collect facts on person type, formation date, Free Zone or Mainland status, and actual activities.
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Scope 02
Registration data package
We assemble the information and document list for the agreed registration step.
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Scope 03
Working return preparation
We align the Tax Period, financial data and supporting records for a draft return.
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Scope 04
Review before the next action
We hand over the working package, open questions and a clear action list for client confirmation and filing.
How the work proceeds
Each stage keeps visible any questions that cannot be resolved without client facts and records.
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Stage 01
Understand
We clarify the person type, formation date, Tax Period and current status of the task.
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Stage 02
Review
We compare available records, source data and requirements relevant to the selected action.
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Stage 03
Prepare
We assemble a registration working package or draft return within the agreed scope.
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Stage 04
Handover
We explain open questions, client confirmations and the subsequent filing route.
What the client receives
The content depends on the selected task and available data.
- Document 01Registration or filing task map
- Document 02Document and open-question list
- Document 03Working package for the next action
What the applicable rules say
Only verified general points are shown below. Application to a company requires a separate review of its facts and records.
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Verified point 01
Small Business Relief does not remove the filing obligation: it is elected through the return, and those electing it file a simplified return within the same nine-month deadline. The threshold is AED 3 million of revenue for the relevant and each previous Tax Period and, under Ministerial Decision No. 131 of 2026, applies to periods ending on or before 31 December 2029.
Source: UAE Federal Tax Authority, UAE Ministry of Finance, UAE Ministry of Finance
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Verified point 02
Juridical persons subject to Corporate Tax, including Free Zone Persons, register with the FTA; the business-turnover threshold for a natural person is generally AED 1 million per calendar year.
Source: UAE Federal Tax Authority, UAE Federal Tax Authority
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Verified point 03
A Corporate Tax return and payment are generally due within nine months after the Tax Period ends; a year ending 31 December 2025 is due on 30 September 2026.
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Verified point 04
The late-registration penalty waiver applies only when its conditions are met, including filing the first return or Annual Declaration within the specified seven-month period.
Source: UAE Federal Tax Authority
Official sourcesSources reviewed
Links lead to UAE authority pages or official instruments. The official text takes priority in case of conflict.
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UAE Federal Tax Authority
Corporate Tax Registration service card
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UAE Federal Tax Authority
FTA Decision No. 3 of 2024 on Corporate Tax registration timelines
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UAE Ministry of Finance
Corporate Tax in the UAE: registration, filing and payment overview
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UAE Federal Tax Authority
FTA reminder on Corporate Tax record keeping and filing deadlines
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UAE Federal Tax Authority
Corporate Tax Late Registration Penalty Waiver initiative update
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UAE Federal Tax Authority
FTA confirms Taxable Persons eligible for Small Business Relief must submit simplified Corporate Tax returns within the prescribed legal deadline
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UAE Ministry of Finance
Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022
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UAE Ministry of Finance
Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief
Frequently asked questions
Who generally needs Corporate Tax registration?
Juridical persons within Corporate Tax, including Free Zone Persons, register with the FTA. Separate conditions apply to natural persons conducting business, including a business-turnover threshold.
When is a Corporate Tax return generally due?
The general deadline is usually nine months after the relevant Tax Period ends, and the same deadline applies to the simplified return under Small Business Relief. The exact date must be determined from the period and the person’s circumstances.
Does Small Business Relief remove the filing obligation?
No. On 3 August 2026 the FTA confirmed that the relief does not remove the return obligation — it is elected through the return itself, and those electing it file a simplified return. The threshold is AED 3 million of revenue for the relevant and each previous Tax Period and, under Ministerial Decision No. 131 of 2026, applies to periods ending on or before 31 December 2029; the earlier date of 31 December 2026 still appears in material published before that amendment.
Does this page include formal representation before the FTA?
No. This page does not promise formal representation. The confirmation and filing route is agreed after the task and authority are checked.
Can you guarantee the outcome?
No. The registration and tax position depends on the person type, facts, records and applicable rules.
Request sent
We received the contact details and will reply through the channel provided. This is not confirmation of a tax, legal or regulatory outcome.
General information only, not individual tax or legal advice. The applicable route and deadlines depend on the person type, Tax Period, facts and records. BGA is not an FTA-registered tax agent: filings go through the client’s own FTA access.