A Guide to UAE Corporate Tax Registration on Emaratax Platform for HFZA Companies

HFZA Corporate Tax Registration And Filing : Free zones are a crucial component of the UAE economy and have a key role in attracting foreign investment that plays a pivotal role in the country’s development. To this end, special rules were introduced in the corporate tax law (the law) of the UAE.

Article 3 of the law states that zero per cent corporate tax (CT) is applicable on the qualifying income of a qualifying free zone person. All other income of such a person is subject to tax at nine per cent unless it is exempt or out of the scope.

In the law, it is very clear that CT is applicable to the free zone persons and the tax rate can be zero per cent or nine per cent based on the nature of the income. Since the free zone persons are taxable, so they are liable to comply with the CT law. They are legally responsible for registering for CT, calculating taxable income, submitting the annual return, making tax payment and complying with other provisions of CT law. For clarification purposes, there is no threshold to register business for corporate tax. If business is in losses and expects no income in next year also still they need to apply for CT registration

What is the procedure for registering for UAE Corporate Tax?

You can access the complete guide to Corporate Tax Registration here.
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