Resource · Corporate Tax
UAE Corporate Tax Registration Checklist
A 10-point checklist covering the complete CT registration flow from confirming your Taxable Person status through to the first-return calendar. The same internal worksheet we use on engagement, packaged for self-service.
What's inside
- Taxable Person status (Resident / Non-Resident PE / Natural Person above AED 1M)
- Documents you need ready (trade licence, MOA / AOA, beneficial-ownership register)
- EmaraTax account setup steps
- Deadline calculation (3-month new-entity window vs FTA Decision 3/2024 staged)
- QFZP and Small Business Relief eligibility checks
- Opening-balance transitional elections (Ministerial Decision 120/2023)
- First-return calendar (9 months after period end)