Corporate tax registration in Abu Dhabi is no longer a nice to have – it is a core legal requirement for almost every serious business operating in the emirate.
Since the UAE introduced a federal corporate tax regime for financial years starting on or after 1 June 2023, companies in Abu Dhabi now fall under a direct tax on net business profits, with 0% on taxable income up to AED 375,000 and 9% on income above that threshold. The system is administered centrally by the Federal Tax Authority (FTA) through the online EmaraTax portal, and all taxable persons must register within prescribed timelines to avoid penalties.
This guide is written from the perspective of Young & Right, an accounting & tax consultancy in Dubai that supports clients across Abu Dhabi and the wider UAE. It explains:
- What the UAE corporate tax regime means for Abu Dhabi businesses
- Who must complete corporate tax registration in Abu Dhabi
- The corporate tax registration UAE process through EmaraTax
- The corporate tax registration UAE requirements and document checklist
- How the corporate tax registration portal works in practice
- What happens after registration – including corporate tax filing in Abu Dhabi
- How corporate tax services in Abu Dhabi from Young & Right can support you end-to-end
The UAE Corporate Tax Regime – Context for Abu Dhabi Businesses
The UAE corporate tax regime is a federal tax system that applies across all emirates, including Abu Dhabi. It is a direct tax on net/business profits, calculated based on accounting profits (as per financial statements) with adjustments set out in the Corporate Tax Law.
Key features of the UAE corporate tax regime
The regime is designed to support long-term fiscal policy, align the UAE with global tax standards, and broaden the tax base while remaining competitive for investors.
For Abu Dhabi businesses, this means that:
- Your trade license may be issued by Abu Dhabi authorities or an Abu Dhabi free zone,
- But your corporate tax registration and ongoing corporate tax filing are handled centrally by the FTA via EmaraTax, not by local emirate departments.
Who Must Complete Corporate Tax Registration in Abu Dhabi?
Not every person in Abu Dhabi is a taxable person for corporate tax purposes – but most businesses are.
Under the UAE Corporate Tax Law, Corporate Tax Registration in Abu Dhabi is mandatory for the following categories.
🔹Resident juridical persons
These are companies and other legal entities that are:
- Incorporated or otherwise established under UAE law (including Abu Dhabi mainland)
- Incorporated in a UAE free zone (such as ADGM or other Abu Dhabi free zones)
For these entities, worldwide income is generally within the scope of corporate tax (subject to specific reliefs and exemptions).
🔹Non-resident juridical persons with UAE presence
Foreign companies must register for corporate tax if they have:
- A permanent establishment (PE) in the UAE.
- A nexus in the UAE (for example, certain asset-based or activity-based connections)
In such cases, only UAE-sourced income or PE/nexus income is subject to UAE corporate tax.
🔹Natural persons carrying on business
Corporate tax can also apply to individuals (natural persons) who carry on a business in the UAE – such as:
- Sole proprietors
- Freelancers and independent professionals
- Individuals operating under a commercial or professional license in Abu Dhabi
Where their business revenue exceeds the mandatory registration threshold (commonly AED 1 million per calendar year), they are required to register as taxable persons and file corporate tax returns.
Important: Employment income, certain private investment returns, and some personal real-estate income (where not conducted as a licensed business) are not counted towards this threshold.
🔹Free Zone Persons in Abu Dhabi
Free zone companies in Abu Dhabi (for example, entities in ADGM) are also taxable persons and must register for corporate tax, even if they qualify for a 0% rate on qualifying income as a Qualifying Free Zone Person.
Key points for free zone persons:
- Corporate tax registration is still mandatory
- They must meet detailed conditions to retain 0% on qualifying income
- Often they must maintain separate books and records for qualifying vs non-qualifying income
Corporate Tax Registration UAE Process for Abu Dhabi Businesses
The corporate tax registration UAE process is the same for Abu Dhabi and other emirates, because everything is handled through the FTA’s EmaraTax system.
In practice, the process looks like this:
Step 1: Create or access your EmaraTax account
- Visit the FTA’s EmaraTax portal.
- Log in using:
- UAE Pass, or
- Email and password (new or existing account)
- Ensure you have a valid mobile number and email address – they’re required for OTPs and notifications.
Step 2: Create the taxable person profile
After logging in:
- Go to the Taxable Persons section
- Create a new taxable person profile for your entity or business, or select the existing entity if already created
- Enter basic details such as:
- Legal name and trade name
- Legal form (LLC, PJSC, sole establishment, free zone company, etc.)
- Place of incorporation/licensing (Abu Dhabi mainland or specific free zone)
- Trade license number and expiry date
- Business activity description and contact details
Step 3: Choose “Corporate Tax Registration”
Within the taxable person profile:
- Select “Corporate Tax” from the list of tax types (alongside VAT, Excise, etc.)
- Click on Register to open the corporate tax registration application.
Step 4: Complete the application form
You will be asked for:
- Legal and commercial details (shareholders, structure, group relationships)
- Accounting and financial year details (start and end dates)
- Whether the entity is part of a tax group or multinational group
- Whether the entity is a free zone person and, if so, where it is registered
It is essential that these details align with:
- Your trade license
- Your constitutional documents (MOA, AOI, partnership agreement, etc.)
- Your internal accounting records
Step 5: Upload supporting documents
Typical supporting documents include:
- Trade license(s) and commercial registration certificate
- Certificate of incorporation
- Memorandum of Association / Articles of Association / partnership agreement
- Emirates ID and passport copies of owners/partners and authorised signatories
- Proof of authorisation (board resolution, power of attorney)
- Any other documents requested by the FTA
Step 6: Review and submit
Before submitting:
- Double-check every field – errors cause delays and sometimes rejections
- Make sure document uploads are complete, clear and within the file size limits
- Use the Save as Draft option if you need internal approvals before final submission
Once you submit, the application is routed to the FTA for review.
Step 7: Receive your Corporate Tax Registration Number (CTRN)
If the application is approved, the FTA will:
- Activate your corporate tax profile on EmaraTax
- Issue a Corporate Tax Registration Number (CTRN)
This CTRN is your unique identifier for:
- Corporate tax returns
- Payments and refunds
- FTA correspondence and audits
Corporate Tax Registration UAE Requirements: Information & Documents
When preparing for corporate tax registration in Abu Dhabi, you should treat it as a structured compliance project. The more complete your information and documents, the smoother your registration.
🔹Core information fields
Abu Dhabi businesses typically need to provide:
- Legal name and trade name
- Legal form (LLC, PJSC, private company, partnership, free zone entity, etc.)
- Place of incorporation or licensing (e.g., Abu Dhabi Department of Economic Development, ADGM)
- Trade license number, issue date and expiry date
- Registered address and primary contact details
- Business activity description and classification codes, where applicable
- Financial year start and end dates
- Ownership structure (UAE/GCC/foreign ownership and percentages)
- Whether the entity is part of:
- A multinational group, and/or
- A tax group for corporate tax purposes
🔹Documents for juridical persons (companies)
You will typically need to collect:
- Trade license(s) and commercial registration details
- Certificate of incorporation
- Memorandum of Association / Articles of Association / partnership agreement
- Emirates ID and passport of owners, partners, and authorised signatories
- Proof of authorisation (board resolution, power of attorney)
- Any additional free zone registration documents (if applicable)
🔹Documents for natural persons carrying on business
For sole proprietors, freelancers and professionals:
- Trade license (if applicable)
- Emirates ID and passport copy
- Evidence of business activities and revenues (e.g., invoices, contracts, bank statements)
Accurate information at this stage reduces the risk of FTA queries, delays, or future disputes about the business’s tax position.
The Corporate Tax Registration Portal: How EmaraTax Supports Abu Dhabi Businesses
The corporate tax registration portal, EmaraTax, is the FTA’s official digital platform for managing all major federal taxes, including corporate tax, VAT and excise.
For Abu Dhabi businesses, EmaraTax provides:
- A single online space to:
- Register for corporate tax
- Update taxable person information
- File corporate tax returns
- Submit clarifications and refund requests
- 24/7 web-based access (with UAE Pass integration)
- Digital records of all corporate tax filings and payments
But it also introduces new responsibilities:
- Your corporate tax records are now visible and traceable to tax officers
- Inconsistencies between your EmaraTax data and your accounting/ERP systems can trigger questions, risk reviews or audit attention
- Filing errors are harder to hide – the system expects logical, reconcilable numbers
This is why many businesses in Abu Dhabi are working with professional corporate tax services in Abu Dhabi to align EmaraTax profiles, accounting data and compliance documentation.
After Registration: Corporate Tax Filing in Abu Dhabi
Once you have completed corporate tax registration in Abu Dhabi and received your CTRN, compliance does not end – it begins.
Corporate tax filing obligations
Generally, taxable persons must:
- Prepare annual financial statements (usually under IFRS or IFRS for SMEs)
- Compute taxable income based on accounting profits, adjusted for:
- Exempt income
- Disallowed expenses
- Tax depreciation and provisions
- File a corporate tax return for each tax period via EmaraTax
- Pay the tax due by the statutory deadline
For most businesses, the corporate tax return must be filed within nine months of the end of the relevant financial year, and tax must be paid by the same deadline. Each business should check the latest FTA guidance and decisions for their specific situation.
Corporate tax filing in Abu Dhabi – practical issues
Abu Dhabi businesses often face practical questions such as:
- How to treat inter-company transactions within a group
- How to manage related party transactions and transfer pricing documentation
- How to deal with free zone entities that have both qualifying and non-qualifying income
- How to reconcile EmaraTax filings with management accounts and audited financial statements
This is where ongoing corporate tax filing in Abu Dhabi typically requires a combination of:
- Robust accounting and tax software
- Clear compliance processes
- Professional advice from experienced corporate tax consultants
Deadlines, Late Registration and Penalties
Corporate tax is now firmly embedded in the UAE’s regulatory framework. The FTA has issued detailed timelines and expects businesses to register and file on time.
Registration deadlines
- The FTA’s decisions specify deadlines for corporate tax registration based on factors such as:
- Date of incorporation
- Date of license issuance
- Whether the entity existed before the regime’s commencement date
- For companies incorporated before the regime, deadlines are often linked to the month of the earliest trade license issuance, with staggered cut-off dates across the calendar year.
These deadlines apply across the UAE – including Abu Dhabi.
Penalties for late or non-registration
Failure to register within the prescribed timeframe can result in:
- Administrative penalties – such as a fixed penalty for late corporate tax registration
- Potential back-dated assessments of tax due
- Interest on late payments
- Complications with banking relationships, tenders and counterparties who now expect corporate tax details as part of their KYC and vendor onboarding
For Abu Dhabi businesses, late action is risky. It is far better to regularise your position now than to wait for a penalty notice or FTA query.
Why Accounting & Tax Software Matters for CT Compliance
Accurate, well-structured accounting data is the backbone of both corporate tax registration and corporate tax filing in Abu Dhabi.
A suitable accounting software or tax software setup can help you:
- Maintain accurate books of account in line with UAE requirements
- Produce financial statements that reconcile with EmaraTax disclosures
- Track:
- Disallowed expenses
- Tax adjustments
- Provisions and depreciation
- Generate reports for:
- Corporate tax return preparation
- Tax group consolidation
- Free zone qualifying income analysis
Key benefits:
- Reduced manual errors during registration and filing
- Faster preparation of returns and working papers
- Stronger audit trails if the FTA requests supporting documents
Many Abu Dhabi businesses are integrating accounting software with tax workflows as part of a broader corporate tax transformation – something Young & Right can help design and implement.
How Young & Right can Help you with Corporate Tax Services in Abu Dhabi
Although Young & Right is headquartered in Dubai, our corporate tax services in Abu Dhabi are designed specifically for businesses operating under Abu Dhabi mainland licenses and Abu Dhabi free zones.
Here’s how we typically support clients with corporate tax registration in Abu Dhabi:
1. Pre-registration assessment
- Analyse your legal structure (Abu Dhabi entities, free zone companies, foreign branches, natural persons)
- Confirm whether you are a taxable person and whether any exemptions or special regimes may apply
- Map out the registration timeline based on your license issue dates and FTA decisions
2. Corporate tax registration UAE process – end-to-end support
- Set up or review your EmaraTax account and taxable person profiles
- Prepare the corporate tax registration application, ensuring:
- Accurate legal details
- Correct financial year selection
- Alignment with license and constitutional documents
- Compile, validate and upload all supporting documents
- Liaise with the FTA on your behalf if clarifications or additional information are requested
- Track the status until your Corporate Tax Registration Number (CTRN) is issued
3. Post-registration and corporate tax filing in Abu Dhabi
Once your registration is complete, Young & Right can continue to support you with:
- Designing or refining your chart of accounts for tax-friendly reporting
- Implementing or upgrading accounting and tax software
- Preparing corporate tax computations and draft returns
- Managing corporate tax filing in Abu Dhabi, including payment planning
- Supporting you during FTA audits, clarifications and queries
4. Advisory, planning and training
Beyond pure compliance, our corporate tax team can help you:
- Understand how corporate tax affects cash flow and profitability
- Plan for group structures, free zone benefits, and tax groups
- Develop internal policies and controls for tax risk management
- Train your finance team on EmaraTax, corporate tax concepts and documentation standards
In short, Young & Right acts as a long-term tax partner, not just a registration service.
Conclusion:
Corporate tax is now a permanent feature of doing business in Abu Dhabi and the wider UAE. Completing corporate tax registration in Abu Dhabi is not just a box to tick – it is the first step towards building a robust, compliant, and data-driven tax framework for your organisation.
If you would like expert help navigating EmaraTax, minimising compliance risk, and building a sustainable corporate tax strategy, Young & Right is ready to support you with tailored corporate tax services in Abu Dhabi – from first registration through to yearly filings and beyond.
YOUNG AND RIGHT 
