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Mandatory Legal Setup for Compliant Business Taxation in the UAE

As part of the UAE’s alignment with international tax standards, the Federal Tax Authority
(FTA) has introduced Corporate Tax (CT) effective 1 June 2023. All businesses operating
within the UAE must register for corporate tax, even if they are exempt or have no tax
payable.
Corporate Tax Registration is not optional—it’s a mandatory legal requirement for:
• All UAE-based juridical persons (e.g., LLCs, PSCs, PJSCs, branches, Free Zone
entities)
• Certain natural persons (individuals conducting business activities with total turnover
exceeding AED 1 million annually)

GPA’s Corporate Tax Registration Services

We guide your business through a fully compliant, penalty-free registration process with
the FTA. Our process is transparent, accurate, and always aligned with the latest
regulations.

Our Step-by-Step Process

Documentation Preparation

• Collect and validate the required documents:• Active trade/commercial license(s)• MOA/AOA or other proof of legal entity• Valid Emirates ID & passport of business owner/manager• Official email address & contact number & office address• FTA-registered EmaraTax account credentials• Authorized signatory letter if required in some cases

EmaraTax Portal Setup & FTA Registration

• If you are not already registered on the EMARA tax portal we help set up your businessaccount on the FTA’s Emara Tax portal• Complete the CT registration application with precise legal and financial details• Submit and monitor the application status, responding to any FTA inquiries

Post-Registration Support

• Assist with receiving and verifying your Corporate Tax Registration Certificate• Advise on your first tax period and filing deadlines• Ensure your books and records are aligned with CT record-keeping obligations

CT Registration for Natural Persons

For sole proprietors or freelancers:
If your business income exceeds AED 1 million annually, you’re required to register for CT.
Employment income, personal investment income, or real estate income not tied to
licensed commercial activity is not subject to CT.

We help you:
• Assess your income eligibility
• Register as a natural person on EmaraTax
• Understand CT obligations for freelancers, influencers, consultants, and small
business owners

CT Registration Deadlines

Registration deadlines are based on your trade license issuance month (for juridical
persons).
FTA has assigned specific timeframes, and missing your window can result in AED 10,000
penalty.
GPA ensures:
• You know your exact CT registration deadline
• Your submission is made before the cut-off
• All FTA communications are monitored and resolved

Let GPA Help You Get Corporate Tax-Ready

Whether you’re registering a single business or managing multiple licenses, GPA provides
everything from document prep to final registration—quickly, correctly, and with full FTA
compliance.
Book your free CT readiness check today.

Contact Us Today!