FTA Reminds Natural Persons to Register for Corporate Tax by March 2025 Deadline

UAE, 10 March, 2025 : The UAE’s Federal Tax Authority (FTA) has called on all natural persons subject to Corporate Tax to complete their registration no later than March 31, 2025, to avoid penalties for non-compliance.

The FTA clarified that individuals conducting a business or business activity in the UAE in 2024 or later, with a total turnover exceeding AED 1 million in a calendar year, are considered Taxable Persons. They must register for Corporate Tax by March 31 of the following year to fulfill their tax obligations.

A ‘natural person’ is defined as any living individual, whether a UAE resident or not, who engages in business activities such as sole proprietorships or joint ventures operating in the UAE. The first possible tax period for such individuals is the calendar year 2024.

If a natural person’s turnover exceeds AED 1 million by July 31, 2024, they must submit a Corporate Tax registration application by March 31, 2025, and file their Corporate Tax Return no later than September 30, 2025. Failure to register within the deadline will result in an administrative penalty of AED 10,000.

To facilitate the registration process, VAT and Excise Tax registrants can access their accounts directly through EmaraTax, the FTA’s digital tax services platform. New users can register at https://eservices.tax.gov.ae/ by creating an account with an email ID and phone number. Taxable persons can also submit their Corporate Tax registration applications through multiple government service centres (Tas’heel Centres) across the UAE.

The FTA urged all relevant individuals to stay informed about Corporate Tax regulations by referring to legislation, implementation decisions, guides, public clarifications, and awareness materials available on the FTA website. This includes the comprehensive manual on the Registration of Natural Persons (CTGRNP1).