FEDRAL TAX AUTHORITY
ANNOUNCED TIMELINES FOR CORPORATE TAX
REGISTRATION

REGISTER YOUR COMPANY TO AVOID AED 10,000 PENALTY

Corporate Tax in UAE

Register Your Company Corporate Tax

Start @AED 999 @AED299

UAE Federal Tax Authority has just issued a new decision – Decision No. 3 of 2024 – effective from 1 March 2024, stipulating the deadlines for Companies to be registered for Corporate Tax. This hanges the deadline that was previously communicated and now the due date is dependent on the Company incorporation date (see below).

CLICK TO VIEW THE FTA DECISION & DEADLINES

Resident Juridical Persons (including free zone persons) established or recognised on or after March 1, 2024

Resident Juridical Persons (including free zone persons) established or recognised on or after March 1, 2024

Category of Juridical Persons

A person incorporated, established or recognised under the applicable legislation of another country or foreign territory, and who is e ectively man aged and controlled in the UAE. mattis, pulvinar dapibus leo.

A person incorporated or otherwise established or recognised under the applicable legislation in the UAE, including a Free Zone Person.

Deadline for Tax Registration

3

months from the date of starting
the permanent establishment

3

months from March 1, 2024.

Non-Resident Juridical Persons Before March 1, 2024

Category of Juridical Persons

A person who has a permanent
establishment in the country.

A Non-Resident Juridical person with a
nexus in the UAE.

Deadline for Tax Registration

9

months from the date of starting the permanent establishment

3

months from March 1, 2024

Non-Resident Juridical Persons on or after March 1, 2024

Category of Juridical Persons

A person who has a permanent establishment in the country
A Non-Resident Person with a nexus in the UAE.

Deadline for Tax Registration

6

Within a period not exceeding

months from the date of starting the permanent establishment.

3

Within a period not exceeding

three months from the date of establishing the relationship.

Natural Persons Conducting Business or Business Activity

Category of Natural Persons

A resident natural person who runs a business or carries out business activity during the calendar year 2024 or subsequent years, and whose total turnover generated for each Gregorian calendar year exceed the limit specified in the relevant tax legislation

A non-resident natural person who runs a business or carries out business activity during the Gregorian calendar year 2024 or subsequent years and whose total turnovers generated exceed the limit specified in the relevant tax legislation

Deadline for Tax Registration Application

3

March

of the following Gregorian calendar year

3

months from the date of fulfilling
the conditions set out to determine taxable persons