How long does it take to get a Corporate Tax TRN?

The Federal Tax Authority states a service level of 20 business days from the day the complete application is submitted through EmaraTax. In practice, straightforward mainland and free zone applications are often approved within 5–10 business days. Applications with missing licences, unclear ownership, or missing signatory authorization are returned for resubmission, which restarts the clock.

Is a VAT TRN the same as a Corporate Tax TRN?

No. VAT registration and corporate tax registration are two separate registrations under two separate laws. Each produces its own 15-digit TRN and its own certificate. Businesses already holding a VAT TRN must still register separately for corporate tax through the same EmaraTax account; the VAT number is not accepted for corporate tax purposes.

Do freelancers and sole proprietors need to register?

A natural person conducting business or business activity in the UAE must register for corporate tax once their turnover from that activity exceeds AED 1 million in a calendar year, under Cabinet Decision No. 49 of 2023. Employment wages, personal investment income, and personal real estate income are excluded from the AED 1 million threshold and do not create a registration duty on their own.

What documents does the FTA need for corporate tax registration?

Every active trade licence, the Memorandum of Association or equivalent incorporation document, Emirates ID and passport of the authorized signatory, proof of that signatory's authority (power of attorney or board resolution) where relevant, the UAE registered address, and owner details for 25%+ shareholders. Free zone entities also upload the free zone establishment certificate.

How do I verify a UAE Corporate Tax TRN?

Use the TRN Verification service on the Federal Tax Authority website (tax.gov.ae). Entering a 15-digit TRN returns the registered legal name and confirms whether the number is active. This is the only official verification channel — a certificate scan is not proof of an active registration.

Can I deregister for corporate tax if I stop trading?

Yes. A taxable person that ceases business — for example on liquidation, cessation, or sale — must apply to deregister within 3 months of the cessation event under Article 52 of Federal Decree-Law No. 47 of 2022. Deregistration is only approved once all outstanding returns are filed and any tax and penalties are settled.

Service · TRN Registration

Corporate Tax Registration (TRN) in the UAE

Every taxable person in the UAE — companies, free zone entities (even at 0%), and natural persons with business turnover above AED 1M — must register with the Federal Tax Authority through EmaraTax and obtain a Corporate Tax Tax Registration Number (TRN). Late registration carries an administrative penalty of AED 10,000 under Cabinet Decision No. 10 of 2024.

Reviewed by Carl Bayley, FCA, BSc · Updated 2026-08-07

01 — Scope

Who Must Register for Corporate Tax

Registration is mandatory for every juridical person incorporated in the UAE, regardless of profit level or applicable tax rate. Free zone entities that expect to be Qualifying Free Zone Persons at 0% still register — the preferential rate applies only after registration and only to qualifying income. Natural persons register when their business turnover exceeds AED 1 million in a calendar year.

Person	Registration duty
UAE mainland companies (LLC, PJSC, PSC)	Register — all juridical persons
Free zone entities (including QFZP at 0%)	Register — the 0% rate does not remove the registration duty
Branches of foreign companies in the UAE	Register as the UAE branch of the parent
Foreign entities managed and controlled in the UAE	Register as a UAE resident person
Natural persons — business turnover > AED 1M / calendar year	Register in their personal capacity
Natural persons — wage, personal investment, personal real estate	Not in scope, no registration

02 — Process

How to Register for Corporate Tax on EmaraTax

Corporate tax registration is completed entirely online through the FTA's EmaraTax portal at eservices.tax.gov.ae. A complete application takes about 30 minutes to prepare, and the FTA typically issues the Corporate Tax TRN within 20 business days.

Step 01
Create or log in to EmaraTax
Sign up on eservices.tax.gov.ae with the authorized signatory's email and UAE Pass. Existing VAT registrants use the same account.
Step 02
Add the taxable person
Inside the account, create a new taxable person profile for corporate tax. Choose entity type: legal person, natural person, or unincorporated partnership.
Step 03
Enter entity and trade license details
Provide legal name (Arabic + English), incorporation date, business activities, and every active trade license across all Emirates.
Step 04
Add owners and authorized signatory
List owners with 25%+ shareholding, upload Emirates ID / passport for the authorized signatory, and attach the Memorandum of Association or equivalent.
Step 05
Submit the application
Review, e-sign, and submit. The FTA typically responds within 20 business days; approval time is often shorter for complete applications.
Step 06
Receive your Corporate Tax TRN
On approval the FTA issues a 15-digit Corporate Tax Tax Registration Number (TRN) and a registration certificate downloadable from EmaraTax.

Documents you will need

□Valid trade licence(s) for every active jurisdiction
□Memorandum of Association / incorporation certificate
□Emirates ID and passport copy of the authorized signatory
□Proof of authorization (power of attorney or board resolution) if the signatory is not on the licence
□Registered address and contact details in the UAE
□Financial year start and end dates
□Owner details for anyone with 25% or more shareholding

03 — Penalty

Late Registration Penalty & the FTA Waiver

Failure to submit a corporate tax registration application within the timeframe set by the Federal Tax Authority triggers an administrative penalty of AED 10,000, under Cabinet Decision No. 10 of 2024. The penalty is applied automatically to the taxable person's EmaraTax account and is separate from any late filing or late payment penalties.

FTA waiver initiative

The FTA has announced a waiver of the AED 10,000 late registration penalty where the taxable person files their first corporate tax return (or annual declaration for exempt persons) within 7 months from the end of their first tax period, instead of the standard 9 months. Eligibility, timing, and refund of any penalty already paid are strictly subject to the FTA's published conditions and may change. Confirm your position before relying on the waiver.

See every corporate tax penalty →

04 — asly tax

Register Through asly tax

Corporate tax registration is included in every asly tax filing package at no extra charge. You send us your trade licence, Emirates ID, and MOA; we prepare the EmaraTax application, submit it as your tax agent, respond to any FTA queries, and deliver your Corporate Tax TRN certificate — then carry the same file straight into your annual return.

Check my price WhatsApp us