FREE PRACTICAL GUIDE: How to register your company for corporate tax
How to register a company for Corporate Tax in the United Arab Emirates: EmaraTax guide in 12 steps. The guide is available for free download.
At NEXTCAP , we want to make administrative procedures accessible to entrepreneurs. This free tutorial guides you step-by-step through registering your company for Corporate Tax on EmaraTax, allowing you to complete this formality yourself and avoid potentially high fees charged by intermediary companies.
With your documents ready and the right instructions, you can complete the application quickly . Screenshots guide you through each step to help you select the correct options and avoid common mistakes. Processing and validation by the administration then follow.
Our goal: to save you time, reduce your costs and give you more autonomy in managing your business.
Corporate tax registration is done through EmaraTax, the portal of the Federal Tax Authority (FTA). This guide presents, step by step, the process of a private company incorporated in the United Arab Emirates, specifically a Dubai mainland LLC.
The key point: opening an EmaraTax account in an individual's name does not automatically register their company. The company must have its own Taxable Person Profile , and the Corporate Tax application must be submitted from that profile.
Updated September 30, 2026 · Guide based on the journey of a mainland LLC
Before you begin: documents to prepare
Gather the following documents before opening the form:
The valid Trade Licence ;
The Certificate of Incorporation , when it exists separately;
The current Memorandum of Association (MOA) and the official amendments outlining changes in partners;
The passport and Emirates ID of the authorized signatory;
Proof of his signing authority: MOA, resolution or power of attorney;
The address, official contact details and a description of the activity.
Which MOA should you use? Use the most recent official document that is consistent with the current license and shareholding structure. If no consolidated MOA has been issued, attach the original MOA and any relevant registered amendments.
What is the registration deadline?
For a resident legal entity incorporated in the United Arab Emirates on or after March 1, 2024 , the registration application must, in principle, be filed within three months of its incorporation . Companies incorporated before this date are subject to different deadlines.
Late filing may result in an administrative penalty of AED 10,000 .
The FTA does, however, provide for an exemption from this penalty under certain conditions if the first Corporate Tax return is filed within seven months of the end of the first tax period . Each company's eligibility must be verified; this measure does not eliminate the obligation to register.
Registering for Corporate Tax on EmaraTax: the 12 steps
Access EmaraTax with UAE PASS
Visit the official EmaraTax portal : https://eservices.tax.gov.ae/
Click on "Login with UAE PASS" , then confirm the connection in the UAE PASS app on your phone. Once your login is validated, you will be redirected to your EmaraTax dashboard.
You can then choose the "Taxable Person" user type and begin the process below.
If you already have an EmaraTax account, check that the email address associated with UAE PASS matches the one you wish to access.
Step 1 — Select “Taxable Person”
On the user type selection screen, choose "Taxable Person" . This category includes both individuals and companies. The distinction will be made when creating the taxable profile.
Note: "Tax Agent" and "Tax Agency" refer to tax representatives.
Step 2 — Identify a potential personal profile
If the list of profiles only displays your name, you are in a personal profile .
This profile does not automatically match the LLC you wish to register!
Before starting an application, therefore, check that the company itself appears among the Taxable Persons .
Step 3 — Create the company profile
Click on "Create New Taxable Person Profile" . Enter the English and Arabic names of the company exactly as they appear on its license, then choose the language and communication channel.
The logo is optional. However, the legal spelling and suffixes such as LLC or FZCO must be respected.
Step 4 — Open the correct profile
Once created, the company profile appears in the list of Taxable Persons . Click on "View" under the company name.
Good practice: check the entity name before each step. A single EmaraTax account can grant access to multiple companies.
Step 5 — Launch “Corporate Tax Registration”
In the company dashboard, the Corporate Tax section will display "Not Registered" if the entity is not yet registered. Open its action menu, then click "Register" .
The service can also be accessed from the "Corporate Tax" menu located on the left side of the screen.
Step 6 — Read the prerequisites and begin
The introduction page lists the required documents and the different sections of the application. When your information is ready, click on "Start" or "Proceed" .
Preparing the documents in advance helps avoid incomplete drafts and discrepancies between the form and official documents.
Step 7 — Choose the entity type
For an LLC incorporated in the United Arab Emirates, select "Legal Person – Incorporated" .
Do not choose "Natural Person" or "Legal Person – Foreign Business" for a local LLC.
Step 8 — Choose the company subtype
For a mainland private LLC, select "UAE Private Company (incl. an Establishment)" .
The options for public companies, foundations, or trusts are not the same as for a regular private LLC. The choice may differ for other legal structures; always examine your specific situation.
Step 9 — Attach the constituent documents
An ordinary commercial company answers "No" to the question "Are you a Qualifying Public Benefit Entity?" . Then upload the requested incorporation documents, including the current MOA and, if applicable, the Certificate of Incorporation.
An activity that is useful to the public is not, in itself, sufficient to confer the status of Qualifying Public Benefit Entity .
Step 10 — Determine the tax period
The tax period must correspond to the financial year specified in the company's documents and used to prepare its accounts.
For example, if the fiscal year runs from January 1st to December 31st , choose "January – December" . For a newly incorporated company, also check the dates of its first tax period.
Mistake to avoid: choosing the period solely based on the month of incorporation, without consulting the "Financial Year" clause of the MOA.
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Step 11 — Enter the license and activity details
Select the authority that actually issued the license . For a mainland Dubai LLC, search for the Department of Economy and Tourism / Department of Economic Development under the heading suggested by EmaraTax.
Copy the issue date, legal name, trade name (if any), and the activity listed on the license. Do not confuse this authority with a free zone authority.
Step 12 — Submit and retain the reference number
Review the entire application before submitting it. EmaraTax will then display a submission confirmation along with a reference number : keep it for your records.
Monitor emails associated with the account and the pending requests section.
The FTA may request additional information before approving the registration. Submitting the application does not constitute approval.
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Checklist before submitting the application
The open profile is a good match for the company in question.
The English and Arabic names correspond to the Trade Licence.
The MOA reflects the current situation of the company.
The entity type and subtype correspond to its legal form.
The tax period is consistent with the incorporation documents and accounts.
The licensing authority and the activity are correct.
The signatory has proof of their authority.
The three errors to avoid as a priority are the request launched from the wrong profile , the use of an old MOA and the choice of a tax period without verification of the financial year .
Official sources
FTA — Corporate Tax Registration: https://tax.gov.ae/en/services/corporate.tax.registration.aspx
FTA — Decision No. 3 of 2024, filing deadlines: https://tax.gov.ae/en/content/federal.tax.authority.decision.no.3.of.2024.aspx
FTA — Waiver of Penalties: https://tax.gov.ae/en/content/waiver.of.penalties.aspx
This guide provides general information based on the filing process for a mainland LLC. Applicable rules and EmaraTax screens are subject to change. Each company's situation should be reviewed individually before filing.
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