The Federal Tax Authority (FTA) in a recent decision, FTA Decision No. 3 of 2024 on the Registration Timeline for Corporate Tax has provided the deadlines for registration of Corporate Tax (CT). The deadlines are based on the categorization of persons into Resident Juridical Persons, Non-Resident Juridical Persons and Natural Persons. The Decision further stipulates specific deadlines depending on the date of issuance of the license, date of incorporation, date of existence of the Permanent Establishment or date of establishment of the nexus in the UAE.
1. Resident Juridical Persons
For UAE resident entities incorporated or established prior to 1st March 2024, the deadline is on the basis of the date of issuance of the license irrespective of the year. In case of companies having more than one license, the license with the earliest issuance date shall be considered for the purposes of the registration for CT.
| Date of License Issuance | Deadline for CT Registration |
| 1 January – 28/29 February | 31st May 2024 |
| 1 March – 30 April | 30th June 2024 |
| 1 May – 31 May | 31st July 2024 |
| 1 June – 30 June | 31st August 2024 |
| 1 July – 31 July | 30th September 2024 |
| 1 August – 30 September | 31st October 2024 |
| 1 November – 30 November | 30th November 2024 |
| 1 December – 31 December | 31st December 2024 |
| Where a person does not have a License as on 1st March 2024 | 31st May 2024 |
For UAE resident entities incorporated or established on or after 1st March 2024, the following deadlines are applicable.
| Category | Deadline for CT Registration |
| A person that is incorporated or otherwise established or recognised 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 in a foreign jurisdiction that is effectively managed and controlled in the UAE | 3 months from the end of the Financial Year of the person |
2. Non-Resident Juridical Persons
A Non-Resident Juridical Person is also subject to Corporate Tax in the UAE if such person has a Permanent Establishment (PE) or nexus in the State. The deadline depends on whether the person had such PE or nexus prior to or after 1st March 2024.
| Category of Person | Prior to 1 March 2024 | On or after 1 March 2024 |
| A person who has a Permanent Establishment (PE) in the UAE | 9 months from the date of existence of the PE | 6 months from the date of existence of the PE |
| A person that has a nexus in the UAE | 31st May 2024 | 3 months from the date of establishment of the nexus |
3. Natural Persons
A natural person who is conducting a business activity during the 2024 Gregorian calendar year or subsequent years and whose total turnover derived in the calendar year exceeds the specified threshold, currently AED 1 million, is subject to CT and required to register as provided below.
| Category of Person | Deadline for CT Registration |
| Resident Person | 31 March of the subsequent Gregorian calendar year |
| Non-Resident Person | 3 months from the date of meeting the requirements of being subject to tax |
All businesses are urged to assess their deadline for registration and make timely applications to the FTA for corporate tax registration. A person failing to submit a Tax Registration application in accordance with the timelines provided, will be subject to a penalty of AED 10,000.
For further information or assistance on corporate tax, please do not hesitate to reach out to us at info@fichtelegal.com or call +971 4 435 7577.
