UAE Corporate Tax Registration Deadlines for 2024

The UAE Federal Tax Authority (FTA) recently specified the deadlines for UAE Corporate Tax Registration. It is stipulated for taxable persons and exempt persons in order to register for corporate tax. This was the recent decision taken by the Federal Tax Authority, which is Decision No. 3 of 2024. This means effective March 1, 2024. The UAE corporate tax registration deadline depends on the residence, incorporation date, or business commencement date and category of persons. 

At Audit Firms, we help consumers find professionals in the field of tax consulting who will assist in meeting their financial needs. Here, on our site, you can get in touch with top tax consultants in the UAE to help you better understand the UAE corporate tax deadline in 2024.

This blog post will analyze the deadlines for corporate tax registration specified by the Federal Tax Authority UAE under Decision No. 3 of 2024. We will discuss the timeline for both resident and non-resident organizations. It will help you understand meeting the corporate tax registration deadlines and ensuring compliance. 

The UAE Federal Tax Authority (FTA) recently specified the deadlines for UAE Corporate Tax Registration. It is stipulated for taxable persons and exempt persons in order to register for corporate tax. This was the recent decision taken by the Federal Tax Authority, which is Decision No. 3 of 2024. This means effective March 1, 2024. The UAE corporate tax registration deadline depends on the residence, incorporation date, or business commencement date and category of persons. 

At Audit Firms, we help consumers find professionals in the field of tax consulting who will assist in meeting their financial needs. Here, on our site, you can get in touch with top tax consultants in the UAE to help you better understand the UAE corporate tax deadline in 2024.

This blog post will analyze the deadlines for corporate tax registration specified by the Federal Tax Authority UAE under Decision No. 3 of 2024. We will discuss the timeline for both resident and non-resident organizations. It will help you understand meeting the corporate tax registration deadlines and ensure compliance. 

Timeline for Resident Corporates

This is the foremost category that refers to companies that are registered under the local laws in the UAE. In this case, the deadline for corporate tax registration application submission depends on the juridical person category, issuance of trade license, and incorporation time, along with the earliest deadline, which is May 31 2024. Overall, for the registered entities, the submission of a tax registration application is based on the month and year of commercial license issuance. 

By Commercial License Date

Businesses that are registered before March 1, 2024, have to go for tax registration based on the date mentioned on their commercial or trade license. Here is the table that gives you a deep insight into the tax registration deadline for resident businesses that fall under the license issuance month in 2024:

By Date of Incorporation

The resident corporations that are established or registered under local UAE laws on March 1, 2024, or after this date will have 3 months from their date of incorporation in order to complete their tax registration application. It is applicable to organizations that are established across all business activities and free zones.

Timeline for Non-Resident Corporates

All the non-resident entities with a permanent establishment (PE) across the UAE or a nexus are within the taxable scope for the purposes of the UAE Corporate Tax Law and must be registered for corporate tax. The deadline for submitting corporate tax registration documents for non-resident legal entities is as follows:

• Organizations Meeting Permanent Establishment (PE) Criteria

In general, a non-resident entity is considered to have a PE in the UAE where they have a permanent place in the UAE through which the non-resident's business or any part of it operates the business activities. 

Business organizations that are permanently incorporated or registered across the UAE must have to to register within 6 months from March 1, 2024, or nine months of establishing a presence, whatever comes later.

• Companies Meeting Nexus Criteria

Nexus is created if any non-resident entity revenues from digital services that are specifically UAE-based. It also includes goods or other transactions that exceed a total annual revenue of AED 375,000.

Business organizations that meet the nexus criteria but without PE can have three months from the date of the decision to register for UAE Corporate Tax Law.

• Post Decision Incorporations

For all the non-resident entities that have established a UAE permanent establishment or nexus after the date March 1, 2024, the tax registration period will be three and 6 months respectively from the date of tax criteria.

Final Words 

This post has signified the UAE corporate tax deadline in 2024 in detail. Hope that you have got a clear idea about the deadline for resident corporate and non-resident corporates. It is necessary for every business organization in the UAE to be aware of the guidelines above for successful tax registration and meeting the timeline. At our UAE-based online directory site, we have a list of top tax consultants to help you understand the deadlines easily. Check out and get in touch with a professional now! 

FAQs On UAE Corporate Tax Deadline

Q1. How long will it take to complete the UAE Corporate Tax registration?

In general, the online registration of UAE Corporate Tax usually takes 1 to 2 business days without any complexities in submitting all the necessary information before the deadline. However, approvals will take a little longer during the heavy workload period. 

Q2. Why is it important for businesses to determine the deadline for corporate tax registration?

It is quite essential for every business to determine the corporate tax registration deadline. They must check the applicability of their business organization and accordingly submit their application for successful registration. Also, they have to make sure they are in compliance with the UAE Corporate Tax Law. Moreover, businesses must assess the effect of the corporate tax law on them. Also, they need to check whether they qualify for tax exemptions if such an assessment has not already been carried out.

Q3. Is there any late fee charged for missing the UAE Corporate Tax registration deadline?

When an organisation misses the deadline for corporate tax registration, it will get charged a late fee of AED10,000. In addition, certain critical services will even get disrupted until and unless every arrears is cleared. Therefore, we advise the organizations to plan registration in advance.

Q4. What information is required for UAE Corporate Tax registration?

The registration form for UAE Corporate Tax registration requires basic essentials such as your business name, operations, financial information, complete owner details, and contact details. You will be also asked to provide necessary supportive documents, for example, commercial or business licenses and articles of incorporation. 

Q5. Can the tax registration deadline be extended due to some potential issues?

Businesses may face real problems meeting deadlines for tax registration due to delays in the preparation of the documents or license issuance. Also, there will be a chance of system errors and other issues, which will let them miss the deadline. In this event, when the extension is quite important, they have to write to the Federal Tax Authority, UAE, to request for an extension. However, businesses need to provide valid and supportive reasons that must be considered on a case-by-case basis.