regulation · 30/09/2026 · UAE
Starting a company in Dubai: Corporate Tax registration for the first time in 3 months — a delay of AED 10,000
Newly established companies in the UAE (including the Free Zone) must register corporate tax with the Federal Tax Authority (FTA) on EmaraTax within 3 months from the date of establishment. Delayed registration is subject to an administrative fine of AED 10,000 (≈ USD 2.723). This is the first thing M Consulting Vietnam does for customers after license — as in the case of ADPUL.
Who should register?
All legal entities established in the UAE, including Free Zone companies such as IFZA, Meydan, RAKEZ...whether they expect a profit of 0 or benefit from a tax rate of 0%.
Applicable for companies established from 01/03/2024: within 3 months from the date of licensing/establishment.
What to prepare?
Trade license, passport and Emirates ID (if any) of owner/manager, charter (MoA/AoA), contact information and financial year.
The result is a tax registration number (TRN) — used for the annual statement and working with the bank.
The Real Case: Adul
ADPUL (FZCO at IFZA, established 10/2025) is registered by M Consulting Vietnam in advance of Corporate Tax, along with visa, Emirates ID and the shift to Marketing & Advertising to suit bank requirements.
After the TRN.
Accounting in accordance with IFRS, retaining documents for seven years, and submitting corporate tax returns for nine months after the end of the financial year — even when applying Small Business Relief.
The Source: The UAE Federal Tax Authority (FTA)
Meaning of Vietnamese business.
Having a license doesn’t mean that it’s over. Schedule your tax registration right in the first month, keep your TRN number, and plan your accounting from the start day.
Source: Federal Tax Authority (UAE) — FTA Decision No. 3/2024; Case ADPUL (M Consulting Vietnam). Content summarized and analyzed by M Consulting Vietnam, does not replace legal advice.
