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United Arab Emirates

The United Arab Emirates does not issue a universal TIN for all tax residents. Tax Residency Certificates do not carry a TIN, but persons registered for UAE Corporate Tax are issued a Corporate Tax Registration Number that functions as their own tax identifier for that regime.

AE ARE 1 TIN type Last reviewed 2026-06-06

TIN types

1 published format. Open a type to see examples, structure details, and official sources.

Validate ARE TIN
UAE Corporate Tax Registration Number
Current Individuals Entities

الهيئة الاتحادية للضرائب (Federal Tax Authority)

Unique tax registration number issued to persons registered for UAE Corporate Tax, including juridical persons and natural persons that fall within the Corporate Tax registration rules.

Details
Examples
123456789012345
Where to find it

In the taxpayer's Corporate Tax registration details in EmaraTax and in Tax Residency Certificate application flows when the applicant is registered for Corporate Tax.

Common names
CT TRN Corporate Tax TRN Corporate Tax Registration Number
Official source
tax.gov.ae oecd.org