FTA Portal Explained: Corporate Tax & VAT Registration (2026)

The Federal Tax Authority (الهيئة الاتحادية للضرائب) at tax.gov.ae runs the EmaraTax portal — the single system for UAE tax registration and filing. Two regimes live there: VAT (since 2018) and Corporate Tax (since June 2023). Every UAE business — mainland and free zone alike — must register for Corporate Tax through EmaraTax; VAT registration depends on your turnover. This is a legal requirement rather than a free-zone option, so it belongs in every setup plan. Read the underlying rules in our UAE corporate tax guide.

UAE Corporate Tax is 9% on profits above AED 375,000 (0% below that threshold), and Qualifying Free Zone Persons can hold a 0% rate on qualifying income — the QFZP rules are laid out in our corporate tax guide. Registration happens on EmaraTax using your trade licence and identification details, with a deadline tied to your licence issue date and financial year. Late or missed registration carries penalties of up to AED 10,000. (The 9% rate, the AED 375,000 bracket and the AED 10,000 penalty are the statutory figures already detailed in that guide.) Zones such as DIFC and DMCC are common homes for companies weighing their QFZP eligibility.

VAT is 5%. Mandatory registration starts once your taxable supplies exceed AED 375,000 over a 12-month period; voluntary registration is available above AED 187,500. Many new free zone companies stay under the threshold in year one and register only as revenue approaches it. Once registered, you file quarterly returns through EmaraTax. Note the overlap: the AED 375,000 figure is both the Corporate Tax 0% bracket ceiling and the VAT mandatory threshold — easy to confuse, but the two are separate regimes with separate filings.

Corporate Tax returns are due within 9 months of your financial year end, with an FTA registration deadline set by your licence date. VAT returns are filed quarterly, one month after each quarter ends. Free zone companies claiming the 0% qualifying rate must keep audited financial statements. Sijil's tax-registration step makes sure your EmaraTax registration lands inside the correct window so you avoid the late-registration penalty.

As part of setup, Sijil registers your company for Corporate Tax on the FTA portal and advises on when VAT registration applies to your revenue profile. Pick your jurisdiction with verified data first, then let the registrations team handle the EmaraTax filing alongside your licence. For banking readiness after registration, see the UAE banking guide.