Resident vs Non-Resident UAE Corporate Tax Filing 2026
Filing for Resident vs Non Resident Persons To meet the strategic objectives of the federal…
Corporate tax registration deadlines for residents
| Resident Entity | Registration Deadline |
|---|---|
| Resident persons incorporated in the UAE | within 3 months from the date of incorporation in the UAE |
| Juridical persons incorporated outside the UAE | within 3 months from the end of the fiscal year in which the juridical person was registered under foreign jurisdiction laws effectively controlled by the UAE |
| Natural persons | before 31st March in the Gregorian calendar year after the calendar year in which the person exceeded AED 1 million in turnover |
Corporate tax registration deadlines for non-residents
| Non-resident Entity | Registration Deadline |
|---|---|
| Permanent establishment (branches, subsidiaries, etc.) | within 6 months of its operations within UAE |
| Nexus in the UAE | within 3 months since establishment |
| Natural person | within 3 months from the end of financial year in which they become taxable in the UAE |
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