On February 22, 2024, the Federal Tax Authority (FTA) issued Decision No. 3 of 2024 with regard to the timeline for registration of taxable entities for Corporate Tax (CT) in the UAE.^[?]

As per Article 51 of the UAE CT Law, all taxable entities must register for corporate tax (CT) with the Federal Tax Authority (FTA) within a specified timeline and obtain a tax registration number. This law applies to any business (including construction) entity that meets the taxable threshold of AED 375,000 per year.

The registration process involves:

The recent FTA Decision No. 3 of 2024 outlines the deadlines for different categories of taxable entities based on their turnover.

If your company is acknowledged as a Resident Person and was founded or registered before March 1, 2024, you must adhere to specific deadlines for submitting your Tax Registration application. Below are the outlined timelines for your reference:

The timeframe for tax registration is directly related to the date of license issuance by the Federal Tax Authority (FTA). As per the UAE CT Law, a license is a crucial document issued by a licensing authority that permits a business or business activity, such as trade and/or commercial licenses, to be conducted in the UAE. It is worth noting that if a juridical person holds multiple permits, the one with the earliest issuance date must be used.

For resident juridical persons that are incorporated, established, or recognized on or after 1 March 2024, the following timelines will apply:

Before the effective date of this Decision, non-residents must apply for Tax Registration as per the table below.

It has been recently decided that if an individual conducts a business or any business activity within the UAE and their annual turnover exceeds AED 1 million, they must submit a tax registration application within specific deadlines.