Does my small business still need to register for UAE corporate tax if profits are low?

In most cases yes — UAE corporate tax registration is required even when profits are modest; registering is separate from how much tax you ultimately pay. The regime under Federal Decree-Law 47 of 2022 applies to most companies, and the Federal Tax Authority expects taxable persons to register and file even where relief or a zero rate applies. Small Business Relief may apply if revenue stays below the Ministry of Finance threshold, but it is claimed through filings — it does not remove registration. Deadlines depend on your licence; check your window on EmaraTax early to avoid penalties. Full step-by-step guide: Small Business Relief and UAE corporate tax.