Corporate Tax Registration for Civil Companies in UAE | Guide, Fees and Deadline

A civil company is a professional service entity constituted of multiple professionals offering services in fields such as consultancy, law, accountancy, engineering, healthcare, and related industries.

For corporate tax purposes, civil companies are required to register with the Federal Tax Authority (FTA) and ensure compliance with corporate tax law and requirements. The applicable tax rates are as follows:

• 0% – If the taxable income does not exceed AED 375,000
• 9% – if the taxable income exceeds AED 375,000

Even if the income of a civil company is less than AED 375,000, the business will still be required to register for corporate tax.

Failure to timely register for corporate tax attracts a penalty amounting to AED 10,000.

Also read: Top 10 Corporate Tax Consultants in UAE

Guide to Corporate Tax Registration for Civil Companies in UAE

1. Preparation of Documents

Please ensure, before application, that you have the following:

• Trade License
• Memorandum of Association (MOA) or Service Agreement
• Passport, Emirates ID & Visa copies of all owners and partners
• Tenancy Contract (Ejari)-if applicable
• Financial Records or Income Statement

2. Registration on the FTA Portal

• Log in to FTA e-Services Portal: https://eservices.tax.gov.ae
• Click ‘Register’ and create the account.
• Verify your email and log in.

3. Filling the Form of Corporate Tax Registration

• Inserting of business activity, legal form, income, etc.
• Adding necessary documents
• Reviewing and submitting an application form.

4. Getting Your TRN

Your application will be approved by FTA, based on which you will be given a Corporate Tax Registration Number (TRN).

Also read: Corporate Tax Services in UAE

Corporate Tax Registration Deadline for Civil Companies of the UAE

Case 1: For the Civil Companies Incorporated Before 1 March 2024

According to the schedule by FTA, in case any civil company has been incorporated before 1 March 2024, it shall be concerning license issuance month and the deadline below:

License Issuance Month	Registration Deadline
January – February	31 May 2024
March – April	30 June 2024
May	31 July 2024
June	31 August 2024
July	30 September 2024
August – September	31 October 2024
October – November	30 November 2024
December	31 December 2024

Case 2: Civil Companies Incorporated on or After 1 March 2024

If you’re civil company was incorporated on or after 1 March 2024, you shall register three months from the date of incorporation.

Corporate Tax Registration Fees for Civil Companies

The FTA does not charge any registration fees on corporate tax.

Also read: Corporate Tax Filing in UAE

Penalties for Late/ Non-Registration

The FTA has imposed stringent penalties for late registration to wit:

• The penalty for failure to register on time is AED 10,000.
• More penalties are attracted in case there is late submission of tax returns and non-compliance.

FAQs

Whether or Not Their Annual Taxable Income Exceeds Aed 375,000, Are Civil Companies Operating in the UAE Required to Register for Corporate Tax?

Yes, it is. All the civil companies operating in the UAE should be registered for corporate tax. In case of late registration, AED 10,000 is charged.

What Is the Deadline for Corporate Tax Registration for Civil Companies?

The registration deadline depends on the trade license issuance date:

• For companies incorporated before 1 March 2024 – The deadline varies by license issuance month (e.g., companies licensed in January or February must register by 31 May 2024).
• Companies incorporated on or after 1 March 2024 – Must register within three months of incorporation.

What Is the Consequence of Not Registering for Corporate Tax on Time?

If a civil company fails to get registered within the time decided by the FTA, then,

• AED 10,000 as a penalty for late registration.
• Further penalties for late filing of tax and non-compliance.

How Much Is the Registration Fee for Corporate Tax?

There isn’t any cost related to registering for corporate tax with the FTA. On the other hand, a company could incur some costs if it secures the services of a tax consultant for compliance and advisory services.

Also read: Corporate Tax Registration for Natural Person in UAE