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Country guide

United Arab Emirates

The United Arab Emirates does not issue a universal personal TIN. Juridical persons and natural persons registered for Corporate Tax receive a Corporate Tax Registration Number as their own tax identifier. UAE tax residence alone does not require an individual to obtain this number.

AE ARE 1 TIN type Last reviewed 2026-10-08

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)

Issued to juridical persons and to natural persons registered for UAE Corporate Tax. Natural persons must register when turnover from UAE business activities exceeds AED 1 million in a calendar year, excluding wages, personal investment income and real estate investment income. It is not a universal TIN for all individuals.

Details
Examples
123456789012345
Where to find it

On the Corporate Tax registration certificate and in the taxpayer's registration details in EmaraTax. Tax Residency Certificates may also show the Corporate Tax TRN where applicable.

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