Sets the deadlines for corporate tax registration: existing resident companies by dates tied to the month their licence was issued, newly incorporated resident juridical persons within three months of incorporation, and natural persons in business above the threshold by 31 March of the following year.
Federal Tax Authority Decision No. 3 of 2024 sets the deadlines by which every Taxable Person must apply to register for Corporate Tax under Article 51(1) of Federal Decree-Law No. 47 of 2022. It was issued on 26 February 2024, took effect on 1 March 2024 and remains in force. Missing a deadline attracts the administrative penalty in Cabinet Decision No. 75 of 2023, which is AED 10,000 for late registration.
Article 3 deals with resident juridical persons. A company incorporated, established or recognised before 1 March 2024 had to apply by a date fixed by the month in which its licence was issued, whatever the year: licences issued in January or February by 31 May 2024, March or April by 30 June 2024, May by 31 July 2024, June by 31 August 2024, July by 30 September 2024, August or September by 31 October 2024, October or November by 30 November 2024, and December by 31 December 2024. A person with no licence at 1 March 2024 had three months from that date. Where a person holds more than one licence, the earliest licence date counts. A resident juridical person incorporated, established or recognised on or after 1 March 2024, including a Free Zone Person, must apply within three months of incorporation, establishment or recognition. A foreign-incorporated entity that is effectively managed and controlled in the UAE must apply within three months of the end of its Financial Year.
Article 4 covers non-resident juridical persons. Those that were non-resident before 1 March 2024 had nine months from the date their Permanent Establishment came into existence, or three months from 1 March 2024 if they have a nexus in the UAE. Those becoming non-resident persons on or after that date have six months from the existence of a Permanent Establishment, or three months from the establishment of a nexus.
Article 5 covers natural persons. A resident natural person conducting a Business or Business Activity in 2024 or a later year whose Turnover in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation must apply by 31 March of the following calendar year. A non-resident natural person has three months from the date of meeting the requirements for being subject to tax.
Article 6 confirms that failure to apply within these timelines triggers administrative penalties under Cabinet Decision No. 75 of 2023. Article 7 abrogates conflicting provisions and Article 8 fixes commencement at 1 March 2024. The decision is published by the FTA as an unofficial translation of the Arabic original.
Every Taxable Person for Corporate Tax: resident juridical persons including Free Zone Persons, foreign entities effectively managed and controlled in the UAE, non-resident juridical persons with a Permanent Establishment or nexus in the UAE, and natural persons whose business turnover exceeds the registration threshold.
| Article 2 | Every Taxable Person must submit a Tax Registration application within the timelines in Articles 3, 4 and 5, for the purposes of Article 51(1) of the Corporate Tax Law. |
| Article 3(1) | Resident juridical persons existing before 1 March 2024 apply by a deadline fixed by the month of licence issuance, from 31 May 2024 (January and February licences) to 31 December 2024 (December licences); a person with no licence has three months from the effective date. |
| Article 3(2) | Where a juridical person holds more than one licence, the licence with the earliest issuance date determines the deadline. |
| Article 3(3) | A resident juridical person incorporated, established or recognised on or after 1 March 2024, including a Free Zone Person, applies within three months of incorporation; a foreign entity effectively managed and controlled in the UAE applies within three months of the end of its Financial Year. |
| Article 4 | Non-resident juridical persons apply within nine months (pre-1 March 2024) or six months (on or after) of the existence of a Permanent Establishment, or within three months of the effective date or of establishing a nexus in the UAE. |
| Article 5 | A resident natural person whose business Turnover in a Gregorian calendar year from 2024 onwards exceeds the statutory threshold applies by 31 March of the following year; a non-resident natural person applies within three months of becoming subject to tax. |
| Article 6 | Failure to apply within the timelines attracts administrative penalties under Cabinet Decision No. 75 of 2023. |
| Article 8 | The decision is published in the Official Gazette and came into effect on 1 March 2024. |
Article 6 applies the administrative penalties in Cabinet Decision No. 75 of 2023 to late registration applications. Under that decision the penalty for failing to submit a tax registration application within the FTA's timeline is AED 10,000.
This decision sets the clock that runs on every company we incorporate. From the licence date, the company has three months to file its Corporate Tax registration, so we raise the registration on the EmaraTax portal as part of the post-incorporation pack, alongside the bank account file and the UBO register, rather than leaving it to the first tax return. For clients that come to us with older licences we check the registration status first, because the 2024 month-by-month deadlines have all passed and an unregistered company is already exposed to the AED 10,000 penalty. We also watch the Article 5 rule for individual clients with freelance permits or sole establishments: once their turnover passes the threshold in a calendar year, registration is due by 31 March of the next year.
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