Corporate Tax

Corporate Tax Registration for LLC in UAE | Guide, Deadline and Requirement

LLC Companies are required to register for corporate tax, and at the end of the fiscal year, file an annual return under UAE Corporate Tax Law. This article explains the corporate tax registration for LLCs in UAE.

Also read: Corporate Tax Filing in UAE

Are LLC Companies Required to Register for Corporate Tax in the UAE?

LLCs are required to register for corporate tax, regardless of the income their businesses generate. The following are the corporate tax rates:

0% – if the taxable income does not exceed AED 375,000
9% – taxes are imposed when the taxable income exceeds AED 375,000

For the same aforementioned condition, failure or not meet the scheduled timeline for corporate tax registration attracts a penalty amount of AED 10,000.

Guide to Corporate Tax Registration for LLC in UAE

1. Collect Documents

The following documents are required:

The LLC’s Trade License
Memorandum of Association (MOA) or Article of Association (AOA)
Passport and Emirates ID, and Visa copies
Tenancy contract – (Ejari) – if any
Financial Statements or Revenue Records

2. Registration at the FTA Portal

Access the FTA e-Services Portal: https://eservices.tax.gov.ae
Click the ‘Register’ option, where one needs to create an account.
Activate your email and log in

3. Filling out the Corporate Tax Registration Form

Business Particulars – LLC Name, Activities, Revenue generated, among others
Attach the necessary supporting documents thereof
Check your application before submitting it.

4. Get the TRN

Once approved by FTA, a Corporate Tax Registration Number (TRN) is issued, which confirms registration.

Deadline for LLC Company Corporate Tax Registration in UAE

Registration shall be due based on the month of incorporation and the month the trade license was issued:

Case 1: LLCs Incorporated Before 1 March 2024

If your LLC has been incorporated before 1 March 2024, you shall be registered based on the month that the trade license is issued by:

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: LLCs Incorporated on or After 1st of March, 2024

If the date of incorporation for the LLC was after 1st March 2024, shall register within three months from the date of incorporation.

Case 3: Companies Do Not Have a Trade License Before 1 March 2024

Where the person does not have a trade license in existence before 1 March 2024, the registration for the LLC has to be made on or before 31 May 2024.

Also read: Top 10 Corporate Tax Consultants in UAE

Late/Non-Registration Penalties

AED 10,000 fine for late incorporation
Additional penalties for late tax filing and non-compliance

Requirements for LLC to Ensure Corporate Tax Compliance

Requirements after issuance of the license for LLCs include:

Books of Accounts: Accounting books need to be kept correctly.
Corporate Income Tax Returns: Preparation and filing of annual tax returns before the last date by FTA.
Ensure Corporate Tax compliance – Ensure compliance with the corporate tax law and reporting criteria laid down by the FTA

As per FTA Decision No. 3 of 2024, LLCs are required to register for corporate tax in the UAE. To ensure timely registration of corporate tax in compliance with the corporate tax law, businesses are advised to seek the expert services of premier Tax Consultants in the UAE.

FAQs

Will an LLC Be Required to Be Registered Under Corporate Taxation in the UAE?

Yes, even an LLC through the UAE has to be so registered with the Corporate Tax Administration, although the estimated income thereof is below AED 375,000. Any late submittal after the expiry of the effective period shall be rewarded with a fine of 10,000 AED.

For Which Period Is the Application of the LLC Registration in the Corporate Tax Regime?

Timeframes differ as an LLC is determined by its date of incorporation, thus,

Those who pre-incorporate on or before 1st March 2024, depending on the month in which a trade license has been issued: For example, for licenses falling into January and February 2024, their registration shall be done on 31st May 2024.
LLCs incorporated on or after 1st March 2024: 3 months from the date of incorporation, the due date for registration.

What Penalty Does My LLC Have to Incur in the Case of Failure of Timely Registration for Corporate Taxation?

If the LLC does not get registered within the due time as provided by FTA, then it would be liable to:

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

Are There Any LLC Corporate Tax Registration Fees?

No, the FTA doesn’t take anything for this. In case such LLCs have moved ahead by taking a tax consultant who will review, ensure compliance, and advise, then certain charges might take place with the same.

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