UAE Corporate Tax Registration Deadline for Natural Persons: Register Before 31 March 2025 to Avoid AED 10,000 Penalty

The UAE Federal Tax Authority (FTA) has announced that all natural persons conducting business activities in the UAE must register for Corporate Tax before 31 March 2025. Failure to comply will result in a penalty of AED 10,000.

What is Corporate Tax Registration?

Corporate Tax Registration is a mandatory requirement for businesses and individuals engaged in business activities in the UAE. It ensures alignment with the UAE’s new tax framework and helps maintain compliance with FTA regulations.

Who is Considered a “Natural Person”?

As per the FTA, a natural person refers to any human being, regardless of age or residency. A natural person is required to register for corporate tax only if they are engaged in business activities in the UAE. This includes:

• Sole Establishments
• Individual Partners in Unincorporated Partnerships

Who Must Register?

If a natural person’s total business turnover exceeds AED 1 million in the calendar year 2024, they are considered a taxable person and must register for corporate tax by 31 March 2025.

Corporate Tax Return Filing Deadline

After registration, you must submit your Corporate Tax Return by 30 September 2025.

Required Documents for Corporate Tax Registration

For Natural Persons:

• Valid Trade License (if applicable)
• Emirates ID or Passport

For Legal Persons:

• Emirates ID / Passport of the Authorized Signatory
• Proof of Authorization for the signatory

How to Register for Corporate Tax

• If you are a new user, register an account in EmaraTax portal, If you are a existing user access your account with login credentials or UAE Pass.
• Next step add taxable person to your profile or select relevant person from the taxable person list.
• Lastly you will see the option to register for Corporate Tax Select this option to complete your corporate tax registration process.

Exemptions from Corporate Tax Registration

Certain businesses are exempt from corporate tax, including:

• Entities engaged in extraction of natural resources
• Dividends and capital gains from qualifying shareholdings
• Qualifying intra-group transactions and business reorganizations

UAE Corporate Tax Rates

• 0% on taxable income up to AED 375,000
• 9% on taxable income above AED 375,000

Penalty for Non-Compliance

Businesses or individuals who fail to register by the specified deadline will face a penalty of AED 10,000, as per the Ministry of Finance.

Why Choose YUGA Accounting & Tax Consultancy?

Navigating corporate tax regulations in the UAE requires in-depth knowledge and expertise. At YUGA Accounting & Tax Consultancy, we provide comprehensive corporate tax services in UAE, including:

• Corporate Tax Registration
• Tax Planning
• Financial Audits
• Corporate Tax Return Filing

Our experienced consultants ensure your business meets the Corporate Tax Registration Deadline and stays fully compliant with FTA regulations—helping you avoid penalties and focus on growth.

Partner with YUGA Accounting & Tax Consultancy for trusted accounting and tax services in the UAE. Let our experts guide you through every step of the tax compliance process.

FOR MORE INFORMATION, CONTACT US :

Phone : +971 52 1952 532 / +971 4 240 1110

Mail-Id : [email protected]

Website : www.yugaaccounting.com