Register for Corporate Tax and VAT and establish records in United Arab Emirates
Direct answer
Determine the federal tax status of the entity and activate registrations, invoicing and filing controls. Classify the entity as mainland, free-zone, exempt or other taxable person under the law. Forecast taxable income, taxable supplies and imports. Test any Qualifying Free Zone Person position and qualifying-income conditions separately. Economic licence, constitutional documents, ownership and authorised-signatory records. Financial year, accounting records and contact or address details.
- Editorial author
- Horizon Strategies
- Last verified in the editorial record
- Scope
- United Arab Emirates · Business setup
| Fact or procedure | Recorded evidence | Authority and source | Checked |
|---|---|---|---|
| Responsible authority | Federal Tax Authority (FTA) | Federal Tax Authority (FTA)Original source | 2026-10-28 |
| Requirements | Economic licence, constitutional documents, ownership and authorised-signatory records. Financial year, accounting records and contact or address details. Turnover and taxable-supply evidence for mandatory or voluntary VAT registration. Free-zone, related-party and election information where relevant to Corporate Tax. | Federal Tax Authority (FTA)Original source | 2026-10-28 |
| Procedure | Register the taxable person for Corporate Tax in EmaraTax by the applicable deadline. Register for VAT when the mandatory AED 375,000 test is met, or evaluate voluntary registration above AED 187,500. Configure tax invoices, record retention, returns, payments and related-party documentation. | Federal Tax Authority (FTA)Original source | 2026-10-28 |
Limits and what this does not prove: Corporate Tax is generally 0% on taxable income up to AED 375,000 and 9% above, subject to statutory conditions. VAT is 5%; non-resident registration rules differ.
Before you start
Classify the entity as mainland, free-zone, exempt or other taxable person under the law.
Forecast taxable income, taxable supplies and imports.
Test any Qualifying Free Zone Person position and qualifying-income conditions separately.
Requirements
Economic licence, constitutional documents, ownership and authorised-signatory records.
Financial year, accounting records and contact or address details.
Turnover and taxable-supply evidence for mandatory or voluntary VAT registration.
Free-zone, related-party and election information where relevant to Corporate Tax.
Procedure
Register the taxable person for Corporate Tax in EmaraTax by the applicable deadline.
Register for VAT when the mandatory AED 375,000 test is met, or evaluate voluntary registration above AED 187,500.
Configure tax invoices, record retention, returns, payments and related-party documentation.
Recorded output
Tax registration numbers where applicable and a company-specific tax compliance calendar.