UAE Corporate Tax Registration Rules and Penalties for 2026

The United Arab Emirates has implemented Federal Decree‑Law No. 47 of 2022, establishing a corporate tax regime that requires all resident and non‑resident entities to obtain a Tax Registration Number (TRN) via the EmaraTax portal. Registration must be completed by the statutory deadline—generally within 30 days of the fiscal year‑end—to avoid an automatic AED 10,000 penalty, even if the entity owes no tax.

For free‑zone companies, qualifying income is taxed at 0 % while non‑qualifying income is subject to a flat 9 % rate, with no AED 375,000 relief. Mainland firms face a graduated rate of 0 % up to AED 375,000 of taxable income and 9 % on income above that threshold. Non‑compliance can trigger a 9 % tax on all income for five tax periods in addition to the registration fine. Companies must maintain substance, audited IFRS accounts, and transfer‑pricing documentation, and they must file returns within nine months of the financial year‑end.