8 July 2026 · Registration
Registration & the AED 1M Threshold
An individual must register for corporate tax once their business turnover crosses AED 1 million in a calendar year. Registration is done on EmaraTax, the first tax period follows the calendar year, and the return is due nine months after the year-end. Missing the registration deadline carries an administrative penalty of AED 10,000, so it pays to register as soon as you can see the threshold approaching.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The trigger and the clock
Registration is event-driven — crossing AED 1 million starts your obligations.
- Register once business turnover exceeds AED 1 million in the year.
- The first tax period is the calendar year in which you cross it.
- The return is due nine months after the tax period ends.
- Late registration carries an AED 10,000 penalty.
The EmaraTax process
Registration itself is straightforward if your details are in order.
- Create or use your EmaraTax profile as an individual.
- Provide Emirates ID, licence and activity details.
- Receive your corporate tax registration number.
- Set up bookkeeping now so the return is not a scramble.
Related guides
Frequently Asked Questions
For individuals approaching the AED 1 million threshold.
When do I have to register?
Once your business turnover exceeds AED 1 million in a calendar year. Register promptly to avoid the AED 10,000 penalty.
What is the penalty for late registration?
An administrative penalty of AED 10,000 for failing to register within the required timeframe.
When is my first return due?
Nine months after the end of your first tax period, which follows the calendar year for individuals.
Can Exiloz handle my registration?
Yes. We register you on EmaraTax, set up your bookkeeping, and prepare your first corporate tax return.
Register before the penalty applies
Exiloz handles your EmaraTax registration and first filing so you avoid the AED 10,000 penalty.