Federal Tax Authority Decision No. 3 of 2024 – Corporate Tax Registration Timeline Specified
(A) Resident juridical person / legal entity – Incorporated or otherwise established or recognized prior to 1 March 2024
DATE OF LICENSE ISSUANCE IRRESPECTIVE OF YEAR OF ISSUANCE
DUE DATE FOR SUBMITTING CORPORATE TAX REGISTRATION APPLICATION
1 January to 28/29 February
31-May-24
1 March – 30 April
30-Jun-24
1 May – 31 May
31-Jul-24
1 June – 30 June
31-Aug-24
1 July – 31 July
30-Sep-24
1 August – 30 September
31-Oct-24
1 October – 30 November
30-Nov-24
1 December – 31 December
31-Dec-24
Where a person does not have a License as at 1 March 2024
31-May-24*
*3 months from the effective date of 01 March 2024
Note: If person has more than one license, the license with the earliest date to be used.
(B) Resident juridical person / legal entity – Incorporated or otherwise established or recognized on or after 1 March 2024
CATEGORY OF JURIDICAL PERSONS
DUE DATE FOR SUBMITTING CORPORATE TAX REGISTRATION APPLICATION
Entities incorporated or otherwise established or recognized in the UAE (including a Free Zone Person).
3 months from the date of incorporation / establishment / recognition
Foreign entities having place of effective management in the UAE
3 months from the end of the Financial year
(C) Non-resident juridical person / legal entity – If non-resident prior to 1 March 2024
CATEGORY
DUE DATE FOR SUBMITTING CORPORATE TAX REGISTRATION APPLICATION
A person having Permanent Establishment (‘PE’) in the UAE
9 months from the date of existence of the PE
A person having nexus in the UAE
31st May 2024*
*3 months from the effective date of 01 March 2024
(D) Non-resident juridical person / legal entity – If non-resident on or after 1 March 2024
CATEGORY
DUE DATE FOR SUBMITTING CORPORATE TAX REGISTRATION APPLICATION
A person having PE in the UAE
6 months from the date of existence of the PE
A person having nexus in the UAE
3 months from the date of establishment of the nexus
(E) Natural Person
CATEGORY OF NATURAL PERSONS
DUE DATE FOR SUBMITTING CORPORATE TAX REGISTRATION APPLICATION
A Resident Natural Person conducting Business or Business Activity during the 2024 Gregorian calendar year or subsequent years
31 March of the subsequent Gregorian calendar year
A Non-Resident Natural Person conducting Business or Business Activity during the 2024 Gregorian calendar year or subsequent years
3 months from the date of meeting the requirements of being subject to tax
Note: Natural person would be subject to the UAE corporate tax if annual turnover from business or business activity exceeds AED 1 million.
