UAE Corporate Tax Registration for Legal Entities

We facilitate and advise in the UAE Corporate Tax Registration of companies, institutions and entities subject to Corporate Tax in UAE with the Federal Tax Authority (FTA). ​

​All taxable persons are required to register and obtain a Corporate Tax Registration Number as per the UAE Corporate tax Regulations which have came in effect from 01 June 2023. Taxable persons could be either legal person our natural person. 

It is necessary to look in the following definitions provided in the UAE Corporate Tax Regulations to identify the obligations of a legal person to register under the UAE Corporate Tax. 

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UAE Corporate Tax Registration Made Easy

Legal Person​​ : ​

A legal person refers to an entity incorporated or otherwise established or recognized under the laws and regulations of the UAE, or under the laws of a foreign jurisdiction, that has a legal personality separate from its founders, owners and directors. Separate legal personality means that the entity has its own rights, obligations and liabilities distinct from its founders or owners.

Legal persons could be classified as follows on the basis of the tax residential status;

01 Resident ​Legal Person​​ :

​A legal person is a Resident Person for the purposes of Corporate Tax in UAE if it is ​incorporated or otherwise established or recognized in the UAE (this includes juridical persons incorporated, established or otherwise registered in Free Zones) or ​incorporated or otherwise established or recognized outside the UAE but is effectively managed and controlled in the UAE.
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In short it means all the companies registered in UAE as well as other companies which are managed from UAE thought they are not registered or incorporated in UAE. 

02 Non Resident ​Legal Person​​ :

A foreign legal person that operates in the UAE through a Permanent Establishment or that has a taxable nexus in the UAE would also be subject to Corporate Tax​

Examples of the Legal Persons in UAE 

​Legal Persons (Juridical Persons) that are incorporated or otherwise established or recognized in the UAE that have been established under the UAE mainland legislation, and other entity forms that have a separate legal personality under the applicable UAE mainland legislation or Free Zone regulations are and include as follows; 

• Joint Liability Companies, Limited Partnership Companies, Limited Liability Companies (LLCs), Public Joint Stock Companies (PJSCs), Private Joint Stock Companies (PJSCs), Foundations, ​Trusts

Note : ​UAE branches of a domestic or foreign juridical person are regarded as an extension of their head office and, therefore, are not considered separate juridical persons

Gupta Accountants competent team as UAE Corporate Tax Consultants and Advisors  in Dubai,    United Arab Emirates, provides support at all the stages of compliance with UAE Corporate Tax  (CT)