Tax authority launches corporate tax registration for mainland firms

From 15 May 2023, the Federal Tax Authority (FTA) has launched the registration for corporate tax through the EmaraTax digital tax services platform. Public Joint Stock Companies (PJSC) and Limited Liability Companies (LLC) in the UAE may register for corporate tax purposes so far. The FTA encourages early registration for corporate tax and emphasized that it will provide ample time for companies and businesses to fulfill their legal obligations.

Free zone companies are excluded from this initial registration phase, as corporate tax registration will be made available to them at a later stage. Similarly, corporate tax registration for other categories of taxable persons, including natural persons doing business in the UAE, will open on a later date. It is worth mentioning that even PJSCs and LLCs are now entitled to register only as individual legal entities, while corporate tax group registration is still anticipated.