1. Corporate Tax Registration Guide
2. Guide for calculating corporate tax in Mainland
3. Small Business Relief Benefit Guide
4. Guide for calculating corporate tax in free zones
5. Guide on the tax period for corporate tax purposes
Who needs to register for Corporate Tax – individuals and legal entities, except those listed in Article 2 of Ministerial Decision No. 43 of 2023 (including government entities, legal entities controlled by the government, non-resident individuals receiving income solely from sources in the UAE without a permanent establishment in the UAE).
When to register for Corporate Tax (as per Federal Tax Authority Decision No. 3 of 2024)
Resident Legal Entities:
License obtained before March 1, 2024: Registration according to the schedule (e.g., license in January — by May 31, 2024), as per Federal Tax Authority Decision No. 3 of 2024.
License obtained after March 1, 2024: Within 3 months from the registration date.
Non-Resident Legal Entities:
Registered before March 1, 2024: Register within 9 months with a permanent establishment, 3 months with nexus.
Registered after ...