Answer:
All Taxable Persons — including both resident and non-resident persons — must register for UAE Corporate Tax. In some cases, Exempt Persons may also be required to register at the request of the Federal Tax Authority (FTA). (Article 51 of Federal Decree-Law No. 47 of 2022; Ministerial Decision No. 43 of 2023)
Registration Requirements:
- Resident juridical persons (e.g., UAE-incorporated LLCs, PSCs, PJSCs) – must register regardless of income
- Non-resident juridical persons – must register if they have a Permanent Establishment or a “nexus” in the UAE
- Individuals – must register if they conduct a Business or Business Activity in the UAE and the annual turnover exceeds AED 1,000,000
- Exempt Persons – may be required to register if requested by the FTA for compliance or administrative purposes
- Deadline – Registration deadlines depend on entity type and license issue date (Federal Tax Authority Decision No. 3 of 2024)
Example:
- A UAE-incorporated consultancy firm must register for Corporate Tax, even if it has not yet reached AED 375,000 in taxable income.
- A foreign company with a branch office in Du...