Timeline for Submitting Corporate Tax registration application for business in the UAE
All Taxable Person shall apply for Corporate Tax Registration in accordance with the timelines prescribed by the federal tax authority which are as follows.
- Timeline for Resident Juridical Persons (Existing licensees incorporated before 01st March 2024)
| Date of issue of License | Deadline for submitting CT application |
|---|---|
|
1 January – 31 January |
31-May-2024 |
|
1 February – 28/29 February |
31-May-2024 |
|
1 March – 31 March |
30-Jun-24 |
|
1 April – 30 April |
30-Jun-24 |
|
1 May – 31 May |
31-Jul-24 |
|
1 June – 30 June |
31-Aug-24 |
|
1 July – 31 July |
30-Sep-24 |
|
1 August – 31 August |
31-Oct-24 |
|
1 September – 30 September |
31-Oct-24 |
|
1 October – 31 October |
30-Nov-24 |
|
1 November – 30 November |
30-Nov-24 |
|
1 December – 31 December |
31-Dec-24 |
Where a juridical person has more than one License, the License with the earliest issuance date shall be used.
- New Licensees incorporated after 01st March 2024
| Category | Deadline |
|---|---|
|
UAE licenses including FZE licenses |
3 months from date of registration |
|
Foreign licensees with management and control in UAE |
3 months from end of financial year |
- Non residents juridical persons (existing) before 01stMarch 2024
| Category | Deadline |
|---|---|
|
A person that has a Permanent Establishment in the State |
9 months from the date of existence of the PE |
|
A person that has a nexus in the State |
3 months from March 1st, 2024, i.e., May 2024 |
- Non residents juridical persons (existing) before 01stMarch 2024
| Category | Deadline |
|---|---|
|
A person that has a Permanent Establishment in the State |
6 months from the date of existence of the PE |
|
A person that has a nexus in the State |
3 months from date of establishment of the nexus |
- Natural person (including sole establishment)
| Category | Deadline |
|---|---|
|
Resident natural person conducting business during 2024 and onwards exceeding AED 1 million. |
31st March of subsequent calendar year. |
|
Non resident natural person conducting business during 2024 and exceeding AED 1 million. |
3 months from date of meeting the requirements. |
- Penalty for Late Registration
Where a Persons fail to submit a Tax Registration application as per the timelines stated above, Administrative Penalties shall be applied in accordance with Cabinet Decision No. 75 of 2023 referred to above, which is AED 10,000
