FTA Reminds Natural Persons to Register for Corporate Tax by March 31 to Avoid Penalties

UAE, 29 January, 2025 : The UAE’s Federal Tax Authority (FTA) has called on all natural persons conducting business in the UAE to register for Corporate Tax by March 31, 2025, to avoid an administrative penalty of AED 10,000.

According to the FTA, natural persons—defined as living individuals, whether UAE residents or non-residents—are subject to Corporate Tax if they conduct a business or business activity in the UAE. This applies to sole proprietors and individual partners in unincorporated partnerships whose total turnover in a calendar year exceeds AED 1 million. Those who met this threshold in 2024 must register by March 31, 2025, and submit their Corporate Tax return by September 30, 2025.

To facilitate compliance, the FTA has published a detailed guide (CTGRNP1) outlining registration requirements and obligations. Taxpayers can register through the EmaraTax platform, which provides a step-by-step digital process, or through Tas’heel service centers across the UAE.

Businesses already registered for VAT or Excise Tax can complete their Corporate Tax registration via their EmaraTax accounts. New users can create an account on EmaraTax with an email ID and phone number to proceed with registration.