UAE Corporate Tax Registration User Manual

How to register for corporate tax in the United Arab Emirates?

UAE Corporate Tax Registration User Manual : This manual will help you complete the Corporate Tax Registration application through the Federal Tax Authority portal. The applicant can be a natural person (For example, Individual), or a legal person (For example, a Public Joint Stock Company, Incorporated, government body).

Login to EmaraTax
https://eservices.tax.gov.ae

UAE Corporate Tax Registration User Manual

You can login into the EmaraTax account using your login credentials or using UAE Pass.
If you do not have an EmaraTax account, you can sign-up for an account by clicking the
‘sign up’ button. If you have forgotten your password, you can use the “forgot
password” feature to reset your password.
● If you login via your registered email and password, on successful login, the EmaraTax
online user dashboard will be displayed. If you had opted for 2 factor authentication,
you will be required to enter the OTP received in your registered email and mobile
number to successfully login.
● If you wish to login via UAE Pass, you will be redirected to UAE Pass. On successful UAE
Pass login, you will be redirected back to the EmaraTax online user dashboard


Taxable Person list screen

UAE CT Registration

On successful login, the Taxable Person list screen is displayed. It displays the list of the Taxable
Person linked to your EmaraTax user profile. If there are no Taxable Person linked to your user
profile, this list will be empty and you would need to create a Taxable) Person

To create a new Taxable Person, enter the mandatory details and click ‘Create’. The new Taxable
Person will be displayed in the list

CT UAE

Select the Taxable Person from the list and click ‘View’ to open the dashboard.


EmaraTax Taxable person dashboard

How to register for corporate tax in the United Arab Emirates?

Click ‘Register’ on the Corporate Tax tile within the Taxable Person dashboard to initiate the
Corporate Tax registration application

UAE Corporate Tax Registration User Manual : Guidelines and Instructions

The ‘guidelines and instructions’ page is designed to help you understand certain important
requirements relating to CT registration in the UAE. It also provides guidance on what
information you should have in hand when you are completing the CT registration application

UAE Corporate Tax Registration User Manual

A screen will appear with guidelines and instructions. Read the guidelines and instructions for CT
Registration and mark the checkbox to confirm. Click ‘Start’ to initiate the CT Registration application.


Entity Details Section

  • The application is divided into a number of short sections which deal with various aspects of the registration process. The progress bar displays the number of sections required to complete the application. The section you are currently in, is highlighted as blue. Once you progress to the next section successfully, the previous section will be highlighted as green.
  • You are requested to ensure that the documents submitted, support the information entered by you in the application. This would help to avoid any rejection or re submission of the application late

Step Action
Select the Entity Type of your business from the list in the entity details section. Note that the input fields in this section may vary based on the entity type selected.

You will be able to see the following list of entity types and respective sub-types in the application:
● Legal Person – UAE Public Joint Stock Company
● Legal Person – UAE Private Company (incl. an Establishment)
● Legal Person – UAE Partnership
● Legal Person – Foreign Company
● Legal Person – Club or Association or Society
● Legal Person – Trust
● Legal Person – Charity
● Legal Person – Foundation
● Legal Person – Federal Government Entity
● Legal Person – Emirate Government Entity
● Legal Person – Other
● Natural Person – Individual
● Natural Person – Sole Proprietorship/Establishment or Civil Company
● Natural Person – Partner in a Partnership
● Natural Person – Other
However, registration is currently only available for the below entity and sub-types:
● Legal Person – UAE Public Joint Stock Company
● Legal Person – UAE Private Company (incl. an Establishment)

You may click on ‘Save as draft’ to save your application and return to continue working on your
application later. After completing all the mandatory fields, click ‘Next Step’ to save and proceed to the
‘Identification Details’ section

UAE Corporate Tax Registration User Manual : Identification Details

Main License Details

UAE Corporate Tax Registration User Manual - identification

Depending on the ‘Entity Type’ selected, you are required to provide the main trade license
details in the identification details section

Click on ‘Add Business Activities’ to enter all the business activity information associated with the
trade license.

Enter the mandatory business activity information and click on Add.

Business activities

Ensure that the information about all your business activities is included. The activity code will get populated on the screen

Click on ‘Add Owners’ to enter all the owners that have a 25% or more ownership in the entity
being registered

CT owner details

Enter the mandatory owner information and click on Add.

UAE Corporate Tax Registration User Manual

Select ‘Yes’, if you have one or more branches, and add the local branch details. For each branch,
enter the trade license details and associated business activities and owners list. The registration will be in the name of head office meeting the relevant criteria. Registration will not be performed in the name of Branch. Even if you are operating via branches in more than one Emirate, only one CT registration is required.

After completing all mandatory fields, click ‘Next Step’ to save and proceed to the ‘Contact Details’ section. Enter the registered address details of the business.

Do not use another company’s address (for example, your accountant). If you have multiple addresses, provide details of the place where most of the day-to-day activities of the business are carried out.

If you are a foreign business applying to register for UAE CT, you may choose to appoint
a tax agent in the UAE. In such cases, provide the necessary details.

After completing all mandatory fields, click ‘Next Step’ to save and proceed to the ‘Authorized Signatory’ section. After entering the required information for an Authorized Signatory, click ‘Add’. Evidence of authorization may include a Power of Attorney or Memorandum of Association in the case of legal persons. You can add one or more Authorized Signatory, if required.

After completing all mandatory fields, click ‘Next Step’ to save and proceed to the ‘Review and
Declaration’ section. Click ‘Submit’ to submit the Corporate Tax Registration application.

After your application is submitted successfully, a Reference Number is generated for your
submitted application. Note this reference number for future communication with FTA

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Related: UAE CT , UAE CT Consultants

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