UAE Corporate Tax Registration Deadlines
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UAE Corporate Tax Registration Deadlines: On February 27, 2024, Decision No. 3 of 2024 was issued by the UAE Federal Tax Authority, delineating the timelines for entities to apply for corporate tax registration. The deadline for corporate entities to submit their applications varies based on the issuance date of their license. The initial registrations must be submitted by May 31, 2024.
The Ministry of Finance has announced that companies neglecting to register for UAE Corporate Tax within the specified timelines established by the Federal Tax Authority will incur an administrative penalty of Dh10,000. This penalty applies to businesses that fail to meet the deadline for submitting their Corporate Tax registration applications, according to a statement issued by the Ministry.
Entities established after March 1, 2024, and branches of foreign entities will have different deadlines.
Outlined below are the deadlines for some relevant categories. Failure to meet these deadlines will incur a penalty of AED 10,000.
UAE Corporate Tax Registration Deadlines For Resident Persons:
Corporate entities incorporated or recognized before March 1, 2024, must submit their tax registration applications according to the following timelines:
| Date of Licence issuance irrespective of year of issuance (where a person has more than one Licence, the Licence with the earliest issuance date shall be used) | Deadline for submitting a Tax Registration application |
| January | 31 May 2024 |
| February | 31 May 2024 |
| March | 30 June 2024 |
| April | 30 June 2024 |
| May | 31 July 2024 |
| July | 30 September 2024 |
| August | 31 October 2024 |
| September | 31 October 2024 |
| October | 30 November 2024 |
| November | 30 November 2024 |
| December | 31 December 2024 |
| Where a person does not have a Licence at 1 March 2024 | 3 months from the effective date of the Decision (1 March 2024), i.e. by 31 May 2024 |
A corporate entity established or recognized on or after March 1, 2024, must submit a tax registration application following the timelines below:
| Category of juridical persons | Deadline for submitting a Tax Registration application |
| A person that is incorporated or otherwise established or recognised under the applicable legislation in the UAE, including a Free Zone Person | 3 months from the date of incorporation, establishment or recognition |
| A person that is incorporated or otherwise established or recognised under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the UAE | 3 months from the end of the Financial Year of the person |
UAE Corporate Tax Registration Deadlines For Non-Resident Persons:
A branch of a foreign entity must submit a tax registration application according to the following timelines:
- Within nine months from the date the UAE branch was established if the branch fell under the scope of corporate tax before March 1, 2024.
- Within six months from the date the UAE branch was established if the branch fell under the scope of corporate tax on or after March 1, 2024.
The specific dates are contingent upon the commencement of the branch’s initial tax period.
For any inquiries or assistance regarding this or other tax-related matters, please reach out to the team below.
