The Federal Tax Authority (FTA) has set March 31, 2025, as the deadline for all natural persons conducting business in the UAE to submit their Corporate Tax Registration applications. Failure to comply will result in a Dh10,000 administrative penalty, according to the FTA’s latest directive.
The FTA has issued guidance through its Registration of Natural Persons (CTGRNP1) manual, outlining the requirements for individuals subject to corporate tax. A natural person is defined as any individual, regardless of age or residency status, conducting a business or business activity in the UAE. This includes sole proprietors and individual partners in unincorporated partnerships engaged in business activities.
Tax registration requirements
The corporate tax requirement applies to individuals with a total turnover exceeding Dh1 million within a calendar year. The first tax period for natural persons is the 2024 calendar year, and those meeting the threshold must register by March 31 of the following year.
For example, if an individual’s business turnover exceeded Dh1 million by July 31, 2024, they are required to register for corporate tax by March 31, 2025, and submit a Corporate Tax Return by September 30, 2025.
Registration process
Corporate Tax Registration is available through the EmaraTax platform, which provides 24/7 digital tax services. The Corporate Tax Registration – Taxpayer User Manual offers a step-by-step guide on how to complete the process.
Taxpayers already registered for VAT or Excise Tax can access their existing EmaraTax accounts to complete the corporate tax registration and obtain a Tax Registration Number (TRN). Before selecting the corporate tax registration option, new users must create an account using an email ID and phone number.
To facilitate compliance, the FTA has also enabled corporate tax registration through Tas’heel service centres across the UAE.
Enforcement and penalties
The FTA has reiterated that non-compliance with the March 31, 2025, deadline will result in a Dh10,000 penalty. Businesses and individuals are encouraged to familiarise themselves with the corporate tax legislation by reviewing guides, implementing decisions, and awareness materials available on the FTA’s website.
