UAE corporate income tax registration deadline
【New update on Feb 27, 2024】UAE corporate tax registration deadline from UAE Federal tax authority FTA
An important decision was made by the FTA on February 27, 2024 regarding UAE corporate tax registration.
Previously, regarding the deadline for corporate tax registration, all taxable persons were required to register before filing their first corporate tax return.” There was no clear deadline set. However, it seems that many companies have not yet proceeded with registration.
However, due to this decision, we will be required to significantly accelerate the registration process.
After reading this article…
- Learn about the newly announced deadline for UAE corporate income tax registration.
- Understand the newly announced UAE Corporate Income Tax registration obligations for non-residents (branches and representative offices).
- Understand the penalties for late registration of UAE corporate income tax .
About registration deadline
Registration is mandatory for all companies with a license in the UAE. I received a notification that the registration deadline has changed.
The characteristic of registration deadlines is that “registration deadlines are set according to the month in which the company’s license is issued.” Take a look at the table below.
| License issue month ( The year of publication does not matter) | Corporate tax registration application deadline |
| 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 |
For example, but not limited to, a taxable person whose license is issued in January and February 2024 must submit an application for corporate tax registration to the tax authorities by May 31, 2024, regardless of the year of license issuance.
In addition, corporations (including free zones) established under the applicable laws of the UAE on or after March 1, 2024 must apply for corporate income tax registration within three months of the date of incorporation.
For non-residents under tax law (branches, representative offices, etc.)
If you are currently entering the UAE as a non-resident under tax law (branch, representative office, etc.) and have a Permanent Establishment (PE), you must register within 9 months from the time the PE exists.
As a result, branches and representative offices with PE are required to register as soon as possible. We recommend that companies whose PE evaluation is not progressing to take action as soon as possible.
For articles on Permanent Establishment (PE), please check this article.
Individual business owners and freelancers
Individuals operating a business and resident in the UAE and whose turnover exceeds the threshold specified in the tax law (1 million AED) must apply for corporate tax registration by March 31, 2025.
Precautions if you cannot meet the registration deadline
An administrative fine of AED 10,000 will be imposed on companies that fail to register for UAE corporate tax.
Don’t forget to register and reduce your risk of fines by registering early.
Summary
It is important for companies to be aware that the registration deadline has been moved forward and take prompt action to reduce the risk of fines.
If you have any questions about corporate tax registration procedures or would like to request registration, please feel free to contact us.
Click here for FTA announcement information regarding this article↓
