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What you need to know now
The 2024 licence-month table below is historical. For a UAE-resident juridical person incorporated on or after 1 March 2024, the registration deadline is generally three months from incorporation, establishment or recognition.
The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.
- Do not reuse a 2024 table as a new company’s current deadline.
- Other resident, non-resident and natural-person categories have their own rules.
- Late-registration penalty relief is conditional and should not be assumed.
Read the licence-month table as history
The table in the original March 2024 article concerns the registration timetable introduced for specified existing entities. It should not be recycled as a new deadline whenever a later company is formed. First identify the taxable person and the event that determines its timeframe: incorporation, residence, effective management or the relevant business activity can raise different questions. Retain the original table for historical reference while documenting the rule applicable to the person being assessed now.
Calculate the deadline from documented facts
For a UAE-resident juridical person incorporated on or after 1 March 2024, the general registration timeframe is three months from incorporation, establishment or recognition. Keep the legal document establishing that date with the deadline calculation. Do not substitute the first invoice, first profit or the date the accountant was appointed unless the relevant rule actually uses it. Other categories require their own assessment, so note the category and legal basis rather than copying one entity’s date to another.
Address an overdue case promptly
Where registration appears late, establish the actual chronology and submit the required application with consistent evidence. Keep the acknowledgement and any information requests. Consider the current conditional penalty-waiver initiative separately from the registration obligation: eligibility should be checked against the relevant first-return or declaration conditions. An expectation of relief is not a reason to leave the registration unresolved, and an adviser should not promise that every late application receives an automatic waiver.
Track registration and filing separately
Maintain separate milestones for the registration application, the registration decision and the first return. The annual filing deadline does not replace the registration timeframe. For a large multinational group, also assess the separate Top-up Tax registration rules rather than assuming the ordinary Corporate Tax number completes that process. Assign an owner to monitor each application and retain the decision with the tax calendar. This makes the deadline record understandable after staff changes or later compliance reviews.
YOUR NEXT STEPS
A practical way forward
- 01
Classify the person
Confirm residence, legal form and incorporation or other triggering date.
- 02
Calculate the deadline
Apply the category-specific rule and retain the date calculation.
- 03
Resolve late cases
Register promptly and check the conditions of any available waiver.
CLEAR ANSWERS
Frequently asked questions
What if the old licence-month deadline has passed?
Do not treat the business as exempt. Check its status and regularise the registration.
Is the AED 10,000 penalty always unavoidable?
The FTA describes a conditional first-return or declaration waiver initiative. Check the exact eligibility before relying on it.
Does existing Corporate Tax registration settle a large group’s Top-up Tax registration?
No. Assess the separate QDMTT registration. For a first in-scope Fiscal Year ending before 30 April 2026, the guide specifies 30 November 2026; otherwise the general deadline is seven months after the first in-scope Fiscal Year ends.
Read the original article First published 1 March 2024 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
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 aforeign 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.
VERIFY THE DETAIL
Official sources & further reading
- FTA — Specified registration timeframes, Decision 3 of 2024
- FTA — Corporate Tax Registration service
- FTA — Top-up Tax Scope and Registration TTGREG1, August 2026
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
