Website Last updated:

August 14, 2026

This guide outlines the mandatory Corporate Tax registration requirements for juridical persons under Article 51. It clarifies that all resident juridical persons, and non-resident juridical persons with a UAE Permanent Establishment or nexus, must register and obtain a Tax Registration Number (TRN). The guide explains that even certain Exempt Persons, such as Qualifying Public Benefit Entities, must register before applying for exemption. It also details the registration obligations for Government Controlled Entities conducting non-Mandated Activities and covers the process for deregistration, providing a complete compliance overview.

Registration of Juridical Persons

Corporate Tax Guide | CTGRJP1

August 2023

1. Glossary

2. Introduction

2.1. Overview
1. 2.1.1. Short brief
  2.1.2. Purpose of this guide
  2.1.3. Who should read this guide?
  2.1.4. How to use this guide
  2.1.5. Legislative references
  2.1.6. Status of this guide

3. Corporate Tax Registration

Contents