UAE Corporate Tax: Deadlines for Registration
The tax authorities of the UAE have issued the Decision providing timelines to submit application corporate tax registration. The timelines are based on categories of taxable persons. It is important to note that failure to submit a tax registration application as per the timelines shall result in a penalty of AED 10,000.
- Resident Legal Person
a. Incorporated prior to 01 March 2024:
| Month of issuance of trade license | Deadline for submission |
|---|---|
| January | 31 May 2024 |
| February | 31 May 2024 |
| March | 30 June 2024 |
| April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 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 license on 1 March 2024 | 31 May 2024 |
In case of multiple licenses, the license with the earliest issuance date shall be used to determine the timelines.
b.Incorporated after 1 March 2024:
| Category | Deadline for submission |
|---|---|
| Incorporated or established under the UAE legislation, including in a free zone | 3 months from the date of incorporation or establishment |
| Incorporated or established under a foreign legislation and effectively managed and controlled in the UAE | 3 months from the end of the financial year |
2. Non-resident Legal Person
a.Non-resident before 01 March 2024:
| Category | Deadline for submission |
|---|---|
| A person that has a Permanent Establishment (PE) in the UAE | 9 months from the date of existence of the PE |
| A person that has a nexus in the UAE | 31 May 2024 |
b.Non-resident on or after 01 March 2024:
| Category | Deadline for submission |
|---|---|
| A person that has a Permanent Establishment (PE) in the UAE | 6 months from the date of existence of the PE |
| A person that has a nexus in the UAE | 3 months from the date of establishment of nexus |
3. Natural Person
Natural persons are required to obtain a CT registration only if they conduct a business with a turnover exceeding AED 1 million in a Gregorian calendar year. Timelines for making the application are:
| Category | Deadline for submission |
|---|---|
| Resident person | 31 March of subsequent Gregorian calendar year |
| Non-resident person | 3 months from the date of being taxable in UAE |
How we can assist
Our team of experienced accountants and tax professionals can provide you with valuable assistance on tax registration, professional advice, maintaining bookkeeping and accounting, preparation of financial statements, and submission of tax returns and declarations.