14 July 2026 · How To
How to Form a Tax Group on EmaraTax
You form a Tax Group by applying to the FTA on EmaraTax before the end of the tax period from which you want grouping to apply. Members must already be registered for corporate tax, share the same year-end and accounting standards, and meet the 95% test. Once approved, the group files one consolidated return under a single group Tax Registration Number.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Before you apply
Get the basics aligned first.
- Register each member for corporate tax.
- Align year-ends and accounting standards.
- Confirm the 95% link.
- Decide the parent (representative member).
On EmaraTax
The election is a formal FTA application.
- Submit the group application on EmaraTax.
- Apply before the end of the intended tax period.
- Receive a single group TRN on approval.
- File one consolidated return thereafter.
Related guides
Frequently Asked Questions
For making the election correctly.
When must I apply to form a group?
Before the end of the tax period from which you want the grouping to apply.
Does the group get one TRN?
Yes. An approved tax group files under a single group Tax Registration Number.
Do members still register individually first?
Yes. Members register for corporate tax, then the group election is made on top.
Can Exiloz file the application?
Yes. We prepare and submit the EmaraTax tax-group application for you.
Form your group correctly
Exiloz aligns your members and files the tax-group application on EmaraTax.