Businesses in the UAE face approaching deadlines for corporate tax registration, with the Federal Tax Authority (FTA) increasing its efforts to ensure compliance. The FTA has emphasized the importance for individuals subject to corporate tax to submit their registration applications by the end of March 2025. Failure to do so may result in violations of tax regulations and the imposition of administrative penalties.

To aid in these efforts, the FTA has launched an SMS campaign in partnership with the UAE’s two main telecommunications companies, e& and Du. This campaign aims to inform members of the UAE community about the necessity of tax registration and the associated deadlines.

The FTA has clarified that any natural person conducting a business activity in the UAE with total revenue exceeding AED1 million (approximately $272,000) in a calendar year is subject to corporate tax. Eligible taxpayers must register by March 31 of the following year after exceeding this revenue threshold. The term “natural person” refers to any living human being, regardless of residency status, who engages in business activities in the UAE, including sole proprietors and individual partners in joint ventures.

Khalid Ali Al Bustani, Director-General of the FTA, noted that the SMS campaign is part of a comprehensive initiative started months ago, in collaboration with economic development departments and relevant authorities. He indicated that these reminders are designed to educate and encourage those who have not registered to do so before the March 31, 2025 deadline.

The FTA’s awareness campaign aims to boost tax compliance and facilitate the registration process. In the first few months of 2025, the FTA sent over 405,000 awareness messages, including 197,000 emails and more than 208,000 SMS messages to registered taxpayers. The FTA’s website and social media platforms are continually updated with information on corporate tax registration procedures and requirements.

For those who conducted business during the calendar year 2024 and exceeded the AED1 million revenue threshold, the deadline to apply for corporate tax registration is March 31, 2025. If a natural person fails to submit their application on time, they will face an administrative fine of AED10,000 (about $2,700).

Taxpayers can utilize the EmaraTax platform for digital tax services, accessible 24/7, to complete their corporate tax registration. New users can create an account by registering with their email and phone number to facilitate the registration process. Moreover, the FTA has made it possible to submit registration applications through various Government Service Delivery Centres (Tas’heel Centres) located across the UAE.

The FTA also provides access to the Corporate Tax Law, executive decisions, guidelines, and awareness publications on its official website to assist taxpayers in navigating the corporate tax landscape in the UAE.