FTA Decision FTA Decision No. 3 of 2024 Federal Tax Authority
FTA Decision 3/2024 — CT registration deadlines
Federal Tax Authority Decision No. 3 of 2024 on the Timeline Specified for Registration of Taxable Persons for Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its Amendments
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)
- Official Arabic title
- قرار الهيئة الاتحادية للضرائب رقم (3) لسنة 2024 — المدة المحددة لتسجيل الأشخاص الخاضعين لضريبة الشركات والأعمال لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال وتعديلاته
- Document type
- FTA Decision
- Number
- 3
- Issued by
- Federal Tax Authority
- In force from
- 1 March 2024
- Current position
- In force. The one-off 2024 deadlines for persons that existed before 1 March 2024 have all passed; the timelines for persons created or becoming taxable on or after that date continue to apply.
- Topics
- Corporate Tax · Registration
- Official text
- Official Arabic text · English translation (unofficial)
Factual summary
Sets the Corporate Tax registration deadlines under Article 51(1) of the Corporate Tax law. Resident companies that existed before 1 March 2024 had one-off deadlines in 2024 based on the month their licence was issued. A resident juridical person created on or after 1 March 2024 registers within three months of incorporation; one incorporated abroad but managed and controlled in the UAE, within three months of the end of its financial year. Separate timelines apply to non-resident persons and to natural persons in business.
What it means in practice Professional insight
Who: every new company, branch or person becoming subject to Corporate Tax. What to do: register within the period that applies to your category, counted from incorporation or the triggering event; late registration attracts an administrative penalty. Individual deadlines are computed in the Tax Calendar and the CT deadlines tool from the rules listed with this record.
Key provisions
- Art. 2 Applies Art. 51(1) of the Corporate Tax law: registration within the timelines in Arts. 3–5.
- Art. 3(1) Resident juridical persons existing before 1 March 2024: 2024 deadlines by licence-issue month (all passed).
- Art. 3(3) Created on or after 1 March 2024: three months from incorporation, establishment or recognition.
- Art. 8 Effective 1 March 2024.
What changed
- 1 March 2024 In force
Relationship chain
Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.
- 3 October 2022 Federal Decree-Law FDL 47/2022 — Corporate Tax Law In force — amended
- 30 December 2022 Cabinet Decision CD 116/2022 — AED 375,000 rate band — Made under Art. 3(1) In force
- 3 April 2023 Ministerial Decision MD 73/2023 — Small Business Relief — Made under Art. 21 In force — amended
- August 2023 Official guide FTA guide CTGSBR1 — Small Business Relief — Official guide Current version
- 29 July 2026 Ministerial Decision MD 131/2026 — SBR extended to 2029 — Amends Art. 2(2) In force
- 7 August 2026 Official announcement MoF news 7 Aug 2026 — SBR to 2029 — Announcement Current version
- 1 March 2024 FTA Decision FTA Decision 3/2024 — CT registration deadlines — Made under Art. 51(1) In force
- 13 August 2024 Public Clarification CTP003 — first Corporate Tax period — Clarifies Arts. 57–58 Current version
Official sources
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)
Related services: Corporate Tax
Last verified against official sources: 5 October 2026 · اقرأ بالعربية
General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.