UAE Corporate Tax registration: deadlines & Small Business Relief

Who must register, by when, and whether Small Business Relief applies to you.

All taxable persons — including most mainland and many free-zone businesses — must register for Corporate Tax and obtain a registration number within the FTA’s timelines, which are linked to your licence issue month. Businesses with revenue under the Small Business Relief threshold may elect to be treated as having no taxable income for the period, but must still register and file. Keeping proper accounting records is mandatory regardless of relief.