Businesses that missed their corporate tax registration deadline can still have the AED 10,000 late registration penalty waived — or refunded, if already paid — by filing on time. Here’s how the waiver actually works.
Under the UAE Corporate Tax Law, all taxable businesses must register with the Federal Tax Authority within a prescribed timeframe set out in FTA Decision No. 3 of 2024. Missing that deadline triggers a flat AED 10,000 administrative penalty under Cabinet Decision No. 75 of 2023.
To ease this burden, the Ministry of Finance and FTA introduced a waiver initiative: the AED 10,000 late registration penalty is waived — or refunded if already paid — provided the business (or exempt entity, via an annual declaration) files its first corporate tax return within seven months from the end of its first tax period. That is two months shorter than the standard nine-month filing deadline, so it pays to act early rather than waiting for the usual filing window.
Who this applies to
- Businesses that have not yet registered for corporate tax.
- Businesses that registered late and already paid the AED 10,000 penalty — eligible for a refund to their EmaraTax account.
- Exempt entities that still need to submit an annual declaration.
As an example, a business whose first tax period ended 31 December 2025 would need to file its first corporate tax return by 31 July 2026 to qualify for the waiver. Given how easy it is to miss this narrower window, it’s worth checking your registration and filing status now rather than assuming the standard nine-month deadline applies.
This summary is for general information purposes. Please speak to your tax advisor a for more details.
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