Registration Timeline for Taxable Persons
Resident Corporate Entities Established Before 1 March 2024:
License Issued: 1 January – 28/29 February
Deadline: 31 May 2024
License Issued: 1 March – 30 April
Deadline: 30 June 2024
License Issued: 1 May – 31 May
Deadline: 31 July 2024
License Issued: 1 June – 30 June
Deadline: 31 August 2024
License Issued: 1 July – 31 July
Deadline: 30 September 2024
License Issued: 1 August – 30 September
Deadline: 31 October 2024
License Issued: 1 October – 30 November
Deadline: 30 November 2024
License Issued: 1 December – 31 December
Deadline: 31 December 2024
No License as of 1 March 2024
Deadline: Three months from 1 March 2024
For entities with multiple licenses, use the earliest license issuance date to determine the filing deadline.
Resident Corporate Entities Established On or After 1 March 2024:
Established Under UAE Laws (Including Free Zones):
Deadline: Three months after establishment
Established Under Foreign Laws but Managed in UAE:
Deadline: Three months after the end of the financial year
Non-Resident Corporate Entities (Prior to 1 March 2024):
Permanent Establishment in UAE:
Deadline: Nine months after establishment
Nexus in UAE:
Deadline: Three months from 1 March 2024
Non-Resident Corporate Entities (On or After 1 March 2024):
Permanent Establishment in UAE:
Deadline: Six months after establishment
Nexus in UAE:
Deadline: Three months after establishment
Resident Natural Persons Engaged in Business Activities:
Threshold Exceeds 1 Million AED:
Deadline: 31 March of the following year
Non-Resident Natural Persons Engaged in Business Activities:
Meeting UAE Corporate Tax Requirements:
Deadline: Three months after meeting requirements
Note: Decision No. 3 of 2024 does not specifically address deadlines for branches or local establishments existing as of 1 June 2023, when corporate tax was introduced in the UAE.
Implications of Non-Compliance
Failure to adhere to the specified registration timelines will result in administrative penalties as per Cabinet Decision No. 75 of 2023.
This information is for guidance only and does not constitute legal advice. For professional legal consultation, please contact Maxfin Services.
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