Tax Group Registration UAE: 12-Step EmaraTax Process (2026)

In UAE, corporate tax groups are considered an example of an optional regime. An optional regime is a tax framework that businesses may choose to apply but are not required to, in order to opt in if the regime benefits it.

Before they can form a tax group, each member of the tax group must first register for corporate tax separately. After, if they fall under the eligibility criteria (parent company owns at least 95% of other group members, and all entities are juridical resident persons), they can function as a single taxable entity and get their unified Tax registration number.

One group member, known as their representative member, will be in charge of filing every tax period. If the group registration is not approved before the filing deadline, each company must file individual tax returns and pay taxes individually. Tax grouping cannot be applied retroactively to periods that have already been filed.

Registration Process under FTA

Businesses can use the Federal Tax Authority (FTA) online portal for official guidance and registration.

1. Confirm eligibility
   • Ownership of parent company (95%)
   • All entities are resident juridical persons
   • Operate on a the same financial year and accounting standards
   • None of the members are Exempt Persons, and that any Free Zone member is not claiming QFZP treatment
2. Register all members
   This must be done individually for Corporate Tax (if not already). You can view our guide on corporate tax registration for taxable persons here.
3. Designate the parent as the representative member
4. Log in to EmaraTax using the account linked to the parent company
5. Select the representative member profile
   • Choose the parent company’s taxable person profile
   • This is the entity that will:
     • File consolidated financial statements and returns
     • Liaise with the FTA directly
     • Submit the application
6. Choose the corporate tax registration option
   • Navigate to the corporate tax services section
   • Select the option to register a tax group
7. Add group members and confirm eligibility.
   Make sure that this is correct as the system cross checks TRNs, registration status and other entity details already on record.
8. Confirm the accounting alignment and disqualification for exempt persons and QFZPs.
   These declarations are critical. Incorrect declarations will invalidate the group later
9. Upload supporting documents.
   Commonly requested documents include:
   • Ownership structure charts
   • Approval by subsidiaries from their respective portals
   • Documents are uploaded directly within EmaraTax as part of the application.
10. Review and submit tax group registration via the portal for FTA review.
11. Await FTA approval
    • Group is effective from the approved tax period
    • FTA may also request clarification or additional documents
12. After approval, tax group receives its own TRN.
    The group should then file one consolidated tax return.