EmaraTax is the official online tax portal introduced by the Federal Tax Authority to manage all federal tax services in the United Arab Emirates. It acts as a single, centralized platform where businesses and individuals can register for taxes, submit returns, upload financial documents, make payments, and communicate with the tax authority. EmaraTax is now the mandatory system for complying with UAE tax regulations, including Corporate Tax, VAT, and Excise Tax.
The platform was designed to simplify tax compliance while increasing transparency and standardization across the UAE. All entities that fall under the scope of UAE Corporate Tax are required to use EmaraTax to complete registration, manage their tax profiles, and meet ongoing filing obligations.
Corporate tax registration is the first and most important step for businesses subject to UAE Corporate Tax. Through EmaraTax, businesses provide key information such as legal structure, trade license details, ownership information, and the selected corporate tax period. Once registration is completed and approved, the business is issued a Corporate Tax Registration Number (TRN), which is required for filing returns and future correspondence with the FTA.
Registration is mandatory even if the business expects to pay 0% corporate tax, such as companies with profits below the AED 375,000 threshold or qualifying free zone entities. Failure to register within the prescribed timelines may result in administrative penalties.
During registration, EmaraTax asks you to select a legal person type, commonly Legal Person – Incorporated or Legal Person – Other.
In most standard business setups (mainland LLCs or free zone companies), Legal Person – Incorporated is the appropriate choice.
EmaraTax allows businesses to choose their Corporate Tax Period, which defines the financial year used for tax reporting. Businesses may select a different financial year if it aligns with their accounting practices or group reporting structure.
The selected tax period is important because it determines filing deadlines and reporting timelines. Changing the corporate tax period later is possible, but it typically requires approval from the Federal Tax Authority and a valid commercial or operational reason. For most businesses, it is advisable to select the correct period carefully during initial registration.
Owner Details and ID Number Confusion
When listing business owners during registration, EmaraTax may display the field “Owners List ID Number” with a reference to the Trade License Number, which can be confusing for single-owner businesses. In practice, this field is used to capture the identification number of the owner, not the company’s trade license again.
For individual owners, this usually means entering the Emirates ID number (or passport number, where applicable), even if the label appears to conflict with the main license details. This is a known interface inconsistency, and many first-time filers encounter it. The key is to ensure that the owner’s identity details are accurate and match official records.
EmaraTax is central to corporate tax compliance in the UAE, and getting the registration details right from the start helps avoid delays, rejections, or future compliance issues. For businesses filing for the first time, careful review of legal structure, tax period selection, and ownership details is essential to ensure a smooth filing experience.
With over 25 years in Dubai and nearly 30 years as a Chartered and Management Accountant, Hemant has extensive experience across manufacturing, services and technology sectors. He has worked with major corporate groups including Al Tayer, Saif Al Ghurair, Dhabi, and Aditya Birla. Hemant specializes in profitability and cost management, debt restructuring, contract management, and regulatory compliance, having generated approximately USD 47.5 million in savings and profit growth. A confident public speaker and Distinguished Communicator, he lives by the quote: “You get what you reward for. If you want ants to come, you put sugar on the floor” (Charlie Munger), embodying his belief that “Profit has its own intelligence.”
Archana Mundhra is a qualified Chartered Accountant with over 15 years of experience in multinational corporations. Her proficiency lies in financial planning and business intelligence. Her deep financial understanding and profound analytical skills empower her to assist management in realizing their objectives effectively.
Rinkle Jain is a qualified Chartered Accountant and Fellow Member of the Institute of Chartered Accountant of India. A results-driven Chartered Accountant with a distinguished career marked by proficiency in management, financial planning, and catalyzing overall company development.Demonstrates a unique blend of financial acumen, strategic insight, and leadership prowess, contributing significantly to organizational success.
