The UAE’s Federal Tax Authority (FTA) has reminded natural persons subject to Corporate Tax to complete their registration by the end of March 2025. Failing to register on time will result in penalties.
Individuals who conducted a business or business activity in the UAE in 2024, or in later years, must register if their annual turnover exceeded AED 1 million. Those who meet this threshold must submit their Corporate Tax registration by March 31, 2025.
FTA: Who Needs to Register?
A natural person, as defined by the FTA, is any individual engaged in business activities in the UAE, regardless of age or residency. This includes sole proprietors and individual partners in joint ventures.
If an individual’s revenue surpassed AED 1 million by July 31, 2024, they must register for Corporate Tax before March 31, 2025. After registering, they must also submit a Corporate Tax Return by September 30, 2025. Non-compliance will result in an AED 10,000 penalty.
How to Register?
The FTA has simplified the registration process. Individuals already registered for VAT or Excise Tax can log into EmaraTax, the UAE’s digital tax services platform. This system operates 24/7, allowing users to submit their applications conveniently. Once approved, they will receive a Corporate Tax registration number.
With the March 2025 deadline approaching, the FTA urges all eligible individuals to act promptly. Registering on time ensures compliance and prevents unnecessary fines.
