Applying for Corporate Tax Registration Number in the UAE

With the introduction of the 9% federal corporate tax, the UAE has officially moved into a new phase of business regulation. If your company generates more than AED 375,000 in taxable income annually, corporate tax registration is not optional; it’s mandatory.

The Federal Tax Authority (FTA) has already received over 650,000 corporate tax registrations since the law took effect, signalling how fast the new compliance landscape is evolving. And with penalties of up to AED 10,000 for late registration, missing your TRN application deadline can become an expensive oversight.

In this post, we’ll walk you through what a Corporate Tax Registration Number (TRN) is, who needs it, when to apply, what documents you’ll need, and how to get it done without errors.

What is a Corporate Tax Registration Number (TRN)?

A Corporate Tax Registration Number (TRN) is a unique 15-digit identifier issued by the UAE Federal Tax Authority (FTA) to businesses that register under the UAE’s corporate tax regime.

Think of it as your business’s official tax ID. It links your company to all tax-related activities, including filings, payments, and audits. Once registered, this TRN must appear on all tax returns, invoices, and correspondence with the FTA.

Why it matters:

Without a valid TRN, you can’t file corporate tax returns or claim deductions. More importantly, failing to register on time can lead to fines, delayed compliance approvals, and reputational risk.

Whether you're a local LLC or a foreign business with a UAE branch, securing your TRN is a critical first step in fulfilling your corporate tax obligations.

Who Needs to Apply for a Corporate TRN in the UAE?

Any taxable person carrying out business in the UAE must apply for a Corporate Tax Registration Number. This includes companies, individuals, and legal entities that meet specific thresholds set by the Federal Tax Authority (FTA).

Here’s a breakdown of who must register:

1. UAE-based businesses earning over AED 375,000 annually: If your annual taxable income exceeds this threshold, corporate tax registration is mandatory.
2. Free Zone entities: Qualifying Free Zone Persons (QFZPs) must still register even if they expect to benefit from the 0% corporate tax rate on qualifying income. Registration ensures compliance with FTA reporting requirements.
3. Foreign companies with a UAE permanent establishment: If a foreign entity operates in the UAE through a branch, agent, or permanent presence, it must register for corporate tax.
4. Freelancers and sole proprietors: Independent professionals and self-employed individuals earning more than AED 375,000 annually through a commercial licence must register.
5. Holding companies and investment entities: Even passive income businesses must obtain a TRN if they are considered taxable persons under UAE law.
6. Entities applying for small business relief: Businesses that fall below the AED 3 million revenue threshold and want to opt for the Small Business Relief scheme must still apply for a TRN first.

Note: Non-resident persons may also be required to register if they conduct taxable activities in the UAE without a permanent establishment, depending on the nature of income and presence.

In short, if you’re actively generating revenue in the UAE, chances are you need to be registered.

If your business falls into any of the categories above and you’re unsure how to register for corporate tax in UAE, don’t worry—we’re about to walk you through the entire process step by step.

When Should You Apply for a TRN?

Every UAE taxable business must apply for a Tax Registration Number (TRN) before the deadline prescribed by the Federal Tax Authority (FTA). The application window is based on your license issuance month, not your fiscal year, so it’s crucial to check your specific timeline.

Failing to register within the assigned window can result in administrative penalties of AED 10,000 under Cabinet Decision No. 75 of 2023.

Here’s a quick example:

• If your business license was issued in March, and your financial year ends in December, you may be required to apply between June and September 2024, depending on your structure and revenue.

To stay safe, businesses should apply as early as possible, especially if they:

• Earn more than AED 375,000 in annual taxable income.
• Expect to cross the threshold during the current financial year.
• Operate in free zones and are unsure about qualifying for zero-rated status.

Pro tip: Even if you fall under the Small Business Relief scheme, applying for a TRN is still mandatory if your business is legally incorporated in the UAE.

Documents Required for TRN Application

When applying for a Corporate Tax Registration Number (TRN) in the UAE, submitting the correct documents is crucial to avoid delays or rejections. Here’s what you’ll need:

1. Trade licence: A scanned copy of your valid UAE trade licence issued by the relevant authority (DED, Free Zone, etc.).
2. Passport and Emirates ID of the authorised signatory: These documents verify the identity of the person legally authorised to represent the business.
3. Memorandum of Association (MoA) or equivalent: This outlines the structure and ownership of your company.
4. Company contact details: Including the official email address, mobile number, and business address.
5. Bank account details: Provide an IBAN and a stamped bank letter to verify your corporate bank account.
6. Financial statements: Recent audited or unaudited financial statements showing your business's income and expenses. These help determine tax liability.
7. Authorisation letter or Power of Attorney (PoA): If someone else is submitting on behalf of the business, this document is mandatory.
8. Nature of business activity: A detailed description of your business operations, goods, or services.

Providing accurate and up-to-date documentation is essential. Any mismatch or missing file can cause processing delays or additional FTA queries.

Step-by-Step Guide to Applying for a Corporate Tax TRN

If you've been wondering how to register for corporate tax in UAE, this section walks you through the full application process. Applying for your Corporate Tax Registration Number (TRN) through the UAE Federal Tax Authority (FTA) is a straightforward digital process, but accuracy is key to avoiding delays or rejections. 

Here's a step-by-step breakdown to help you navigate the application smoothly:

Step 1. Register on the EmaraTax Portal

Head to the EmaraTax portal and either log in using your UAE Pass or create an account manually using your Emirates ID and business details.

Step 2. Select “Corporate Tax” as the Tax Type

Once inside your dashboard, select “Register for Corporate Tax” under the “Taxable Person” section. This begins your TRN application process.

 Step 3: Review Instructions and Guidelines

• A screen with instructions and guidelines appears.
• Carefully read the information and tick the checkbox to confirm your understanding.
• Click “Start” to proceed.

Step 4: Provide Entity Details

Select your Entity Type (e.g., UAE LLC, Foreign Company, Government Entity).

Fill in basic company information such as:

• Entity legal name (Arabic and English)
• Trade license number
• Date of incorporation
• Legal form

Step 5: Enter Identification & License Details

• Provide your main trade license information (if applicable).
• Upload scanned copies of the license.
• Note: Some entity types like government bodies or foreign partnerships may not require a license.

Step 6: Add Business Activities

• Click “Add Business Activity”.
• Select correct activity code and description for each license.
• Ensure this aligns with your license exactly to avoid rejection.

Step 7: Add Owner Details

If the entity has owners, provide their details:

• Type: Natural Person or Legal Person
• Passport or Emirates ID
• Ownership percentage

Owners with 25% or more ownership are mandatory to declare.

Step 8: Branch Details (If Applicable)

Select “Yes” if your business has branches. For each branch, provide:

• Trade license number
• Location
• Business activities
• Associated owners

Note: Registration is done in the name of the head office, not the branch.

Step 9: Contact Information

• Add your official UAE business address.
• Include business email, phone, and physical address.
• Don’t use an accountant’s or shared address unless it’s your actual operating location.

Step 10: Add Authorized Signatory

• Provide the Emirates ID or Passport of the person legally representing the business.
• Upload proof of authorization such as a Power of Attorney if required.

Step 11: Review & Declaration

• Review all entered data.
• Tick the declaration checkbox to confirm that all information is accurate and complete.

Step 12: Submit Application

• Click “Submit”.
• A reference number is generated—save it for future tracking or communication with the FTA.

What Happens After Submission?

The FTA will review your application and either:

• Approve and issue a Tax Registration Number (TRN),
• Request additional documentation, or
• Reject the application with reasons.

Processing time: Up to 20 business days (can vary based on volume or errors).

Mistakes to Avoid When Applying for Corporate Tax Registration

While the registration process is straightforward, small errors can lead to delays, rejections, or penalties. Here are the most common pitfalls to watch for:

1. Inconsistent or Outdated Trade License Information

Always ensure the trade license number, entity name, and issuing authority exactly match what you input in the application. Discrepancies are one of the top reasons for delays or rejections.

2. Skipping Required Documents

Failure to upload mandatory documents such as Trade license(s), MoA, Emirates ID or passport of the authorized signatory, etc.

3. Incorrect Business Activity Codes

When declaring your business activity, make sure it matches the official activity listed on your trade license. Selecting the wrong code can result in compliance issues during tax return filing.

4. Missing Your FTA Registration Deadline

The FTA has introduced specific deadlines for corporate tax registration based on your license issuance month. Missing this window can lead to an AED 10,000 administrative penalty under Cabinet Decision No. 75 of 2023.

5. Using Inaccurate Entity or Legal Information

Mistakes in entering your company’s legal name, entity type, or incorporation date can result in the application being flagged for correction or rejected outright.

6. Declaring a Shared or Inaccurate Business Address

The FTA requires the actual address where your business operates. Using your accountant’s office, a PO box, or a virtual address not linked to business activity could delay processing.

7. Ignoring Arabic Language Requirements

Although many documents are accepted in English, key items like Power of Attorney or MoA might require an official Arabic translation. Submitting documents only in English may result in resubmission requests.

8. Rushing Through the Application

Typos, incorrect figures (e.g., projected turnover), or misclicks can create inconsistencies that affect your credibility or tax profile. Take time to review every section carefully before submission.

9. Improper Authorization

Only an authorized signatory can submit the application. Failing to provide valid authorization, such as a Power of Attorney or board resolution, can result in delays or non-acceptance.

10. Not Saving Progress

The EmaraTax portal allows users to “Save as Draft.” Failing to use this feature may cause data loss if your session times out or you get disconnected.

How Alaan Helps You Stay Compliant from Day One

Corporate tax compliance in the UAE isn’t just about registering once; it’s about staying audit-ready every single day. That’s where our solution comes in.

• Real-time expense tracking: Every transaction made with Alaan’s corporate cards is automatically captured, categorised, and tagged with VAT codes. You get a full audit trail from day one, no spreadsheets, no guesswork.
• Automatic receipt matching and VAT compliance: Upload receipts with one click, match them instantly to card transactions, and generate tax-ready reports on demand.

With Alaan, you’re not just staying compliant; you’re also operating with complete financial control and transparency. 

Conclusion

Applying for a Corporate Tax Registration Number (TRN) is not just a regulatory formality, it’s your business’s entry point into the UAE’s evolving tax system. Whether you're a new startup, SME, or a well-established firm, registration ensures you operate legally and are ready for accurate tax filings when due.

With fines of up to AED 10,000 for late registration and increasing enforcement by the Federal Tax Authority, acting early saves you both money and stress. Having the right documents ready, understanding your eligibility, and applying through the proper channels sets the stage for smoother compliance and audit readiness.

At Alaan, we simplify this journey for you. Our platform helps you stay tax-ready with real-time expense tracking, VAT-compliant invoicing, and seamless integrations with accounting software. You can monitor every dirham, automate recordkeeping, and ensure nothing slips through the cracks, so when tax season comes, you're already prepared.

Book a free demo today and let Alaan help you navigate the UAE tax landscape with clarity and control.