How to Obtain a Corporate Tax Registration Number (TRN)

Publish On : 22-07-2025

Introduction

With the introduction of Corporate Tax (CT) in the United Arab Emirates effective from 1 June 2023, all businesses falling within the scope of the Corporate Tax regime are required to register with the Federal Tax Authority (FTA) and obtain a Corporate Tax Registration Number (TRN).

Here, we will guide you step-by-step on how to obtain a Corporate Tax TRN, the required documents, timelines, and important tips to ensure a smooth registration process.

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✅ What is a Corporate Tax TRN?

A Corporate Tax TRN is a unique Tax Registration Number issued by the Federal Tax Authority (FTA) to a business that registers for Corporate Tax in the UAE. It is different from the VAT TRN, and even VAT-registered businesses must separately register for Corporate Tax.

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🧾 Who Needs to Register for Corporate Tax?

You are required to register for UAE Corporate Tax if:

• You are a legal entity (LLC, PSC, PJSC, Free Zone Company, etc.) operating in the UAE.

• You are a natural person (individual) conducting business or professional activity in the UAE, and your annual turnover exceeds AED 1 million.

• You are a foreign company with a permanent establishment or significant nexus in the UAE.

• You are a Free Zone entity, whether you wish to claim the 0% tax as a Qualifying Free Zone Person or not.

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📋 Required Documents for Corporate Tax Registration

Before starting the registration process, ensure you have the following documents ready:

1. Trade License (valid)

2. Emirates ID and Passport of the owner/authorized signatory

3. Memorandum of Association (MOA) or Articles of Association

4. Proof of Authorized Signatory (e.g., Power of Attorney or Board Resolution)

5. Contact Details – email and mobile number of the authorized signatory

6. Financial Details – expected start of first tax period, accounting period, etc.

7. VAT TRN (if registered for VAT)

8. Organizational chart (if applicable – especially for large groups or holding companies)

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🖥️ Step-by-Step Process to Register for Corporate Tax TRN

Step 1: Create/Access EmaraTax Account

• Visit the EmaraTax portal

• Log in using your UAE Pass or FTA credentials.

• If you don’t have an account, register using your email and mobile number.

Step 2: Start New Corporate Tax Registration

• After login, click on “Corporate Tax” and select “Register”.

• Read the instructions carefully and begin the registration application.

Step 3: Fill in Business Information

• Provide legal name, trade license number, and license issuing authority.

• Indicate whether the business is mainland, free zone, or offshore.

Step 4: Enter Identification and Financial Details

• Add details of the business’s owners and authorized signatories.

• Provide the start and end date of the financial year.

• Mention whether you're part of a multinational group or qualify for exemptions.

Step 5: Upload Required Documents

• Upload scanned copies of the documents listed above in the required format (PDF/JPG).

Step 6: Review and Submit

• Review all details carefully.

• Submit the application for review by the FTA.

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⏳ What is the Timeline for Getting TRN?

• FTA usually issues the Corporate Tax TRN within 20 business days, although in many cases it is issued within a week.

• You will be notified by email/SMS once your TRN is approved.

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📌 Key Tips for Smooth Registration

• Ensure all documents are valid and readable.

• Double-check the spelling of names, license numbers, and Emirates ID.

• Use UAE Pass for faster login and authentication.

• If you are part of a tax group, register each entity separately before applying for tax group formation.

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📅 When Should You Register?

The FTA has prescribed specific deadlines based on the license issue month. Failure to register by the applicable deadline can lead to penalties of AED 10,000.

Refer to the FTA Decision No. 3 of 2024 for the official timeline or consult your tax advisor to determine your registration due date.

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🔍 FAQs

Is a VAT TRN and Corporate Tax TRN the same?

No. Even if your business is VAT registered, a separate registration for Corporate Tax is required.

Can a Free Zone company apply for CT exemption?

Only Qualifying Free Zone Persons can claim the 0% CT rate, but they must still register and obtain a TRN.

What happens if I don’t register?

Failure to register may result in administrative penalties and non-compliance fines from the FTA.

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📞 Need Help?

If you need expert support for Corporate Tax registration in the UAE, our team at Sheikh Anwar Accounting & Auditing LLC can assist you in: