Corporate Tax Registration Deadline in UAE

Corporate Tax Registration Deadline in UAE: Ensure Compliance and Avoid Penalties: The Ministry of Finance has set clear timelines for corporate tax registration in the UAE. Failure to register within these deadlines, as established by the Federal Tax Authority, can result in an administrative penalty of Dh10,000. This penalty is applicable to businesses that miss the deadline for submitting their corporate tax registration applications, as per the Ministry’s statement.

• Date of License Issuance: Irrespective of the year of issuance
• Deadline for Tax Registration Application:
  • January 1 – January 31: May 31, 2024
  • February 1 – February 28/29: May 31, 2024
  • March 1 – March 31: June 30, 2024
  • April 1 – April 30: June 30, 2024
  • May 1 – May 31: July 31, 2024
  • June 1 – June 30: August 31, 2024
  • July 1 – July 31: September 30, 2024
  • August 1 – August 31: October 31, 2024
  • September 1 – September 30: October 31, 2024
  • October 1 – October 31: November 30, 2024
  • November 1 – November 30: November 30, 2024
  • December 1 – December 31: December 31, 2024
• For Entities without a License: Three months from the effective date of this Decision

For New Legal Entities: Any legal entity classified as a Resident Person established or recognized after the effective date must adhere to the following timeline for tax registration:

• Category of Juridical Persons
  • Incorporated or established under UAE legislation: Three months from date of incorporation, establishment, or recognition
  • Incorporated or established under foreign legislation but effectively managed and controlled in the UAE: Three months from the end of the financial year

Corporate Tax Registration Timeline: Non-Resident Juridical Persons

For Existing Non-Resident Entities: Legal entities classified as Non-Resident Persons before the effective date must submit tax registration applications according to the following table:

• Category of Juridical Persons
  • Person with a nexus in the UAE: Nine months from the date of Permanent Establishment
  • Person with a nexus in the UAE: Three months from the effective date of this Decision

For New Non-Resident Entities: Legal entities categorized as Non-Resident Persons after the effective date must adhere to the following timeline for tax registration:

• Category of Juridical Persons
  • Person with a Permanent Establishment in the UAE: Six months from the date of establishment
  • Person with a nexus in the UAE: Three months from the date of establishing the nexus

Timeline for Tax Registration of Natural Persons

For individuals engaged in Business or Business Activities within the UAE, the following timeline applies:

• Category of Natural Persons
  • Resident Person exceeding turnover threshold: March 31 of the subsequent year
  • Non-Resident Person meeting tax requirements: Three months from meeting tax crite