As the UAE Corporate Tax regime continues to evolve, the Federal Tax Authority (FTA) has issued Decision No. 5 of 2025, clarifying important rules for Unincorporated Partnerships, Foreign Partnerships, and Family Foundations. Many business owners, partners, and families remain unsure about their corporate tax registration in Dubai obligations, especially when a partnership is not a separate legal entity or when a foundation holds family assets.

This blog breaks down the key points in simple language and provides clear guidance on when you must register with the FTA for Dubai corporate tax, along with practical insights from our team at Fuad House Tax & Management Consultancy, specialists in Corporate Tax, VAT, and accounting services in the UAE.

1. Unincorporated Partnerships & the Authorised Partner Requirement

An Unincorporated Partnership is a business arrangement where two or more individuals come together to conduct business without forming a separate legal entity (e.g., joint ventures, civil partnerships, or simple contractual partnerships).

According to FTA Decision No. 5 of 2025, an unincorporated partnership is not treated as a taxable person on its own. Instead, each partner is individually considered a taxable person for Dubai corporate tax purposes.

However, there is a critical requirement:
👉 The partners must appoint ONE partner as the “Authorised Partner.”

This authorised partner will be responsible for:

• Submitting the corporate tax registration in Dubai application
• Managing communication with the FTA
• Filing returns on behalf of the partnership
• Providing required documents and information

This appointment is mandatory to ensure that the FTA has a single point of contact, avoiding delays and compliance issues.

2. How Fuad House Tax & Management Consultancy Can Help

At Fuad House Tax & Management Consultancy, we specialise in guiding partnerships, family businesses, and international structures through the UAE tax landscape. Our services include:

• Corporate Tax Registration in Dubai (FTA)
• Tax Structuring for Partnerships
• VAT & Excise Tax Services
• Accounting & Bookkeeping
• Tax Agent Representation
• Corporate Tax Return Filing & Reviews

Our team ensures your business is fully compliant, correctly registered, and strategically structured according to FTA Decision No. 5 of 2025 and all Dubai corporate tax requirements.

Disclaimer

This blog is published by Fuad House Tax & Management Consultancy for informational purposes only. It does not constitute professional tax advice and should not replace a tailored consultation. Corporate Tax implications vary depending on your business structure, sector, and whether you operate in a Free Zone or mainland. For personalized, reliable guidance, please contact a qualified UAE tax consultant.

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