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The UAE administrative penalty for failing to submit a corporate tax registration application within the deadline set by the Federal Tax Authority (FTA) is AED 10,000. The penalty can apply even if no corporate tax is ultimately payable. However, the FTA currently operates a late-registration penalty waiver initiative that can remove or refund the AED 10,000 penalty where its conditions are met.
The AED 10,000 penalty was introduced by Cabinet Decision No. 10 of 2024, which amended Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The amendment took effect on 1 March 2024.
Оглавление
Основные выводы
- The late corporate tax registration penalty is AED 10,000.
- The penalty is fixed; it is not based on revenue, profit or corporate tax payable.
- The FTA waiver initiative can remove or refund the penalty if the required conditions are satisfied.
- The seven-month waiver condition does not extend the original corporate tax registration deadline.
How Much is the Late Corporate Tax Registration Penalty?
The penalty is a fixed AED 10,000 administrative penalty for failing to submit the corporate tax registration application within the applicable FTA timeline. It is separate from any corporate tax liability and can therefore arise even where the business has no corporate tax payable for its first tax period.
Issue
Current position
Late registration penalty
10 000 дирхамов ОАЭ
Why it applies
Registration application submitted after the applicable FTA deadline
Can it be waived?
Yes, if the FTA late-registration penalty waiver conditions are met
When Does the AED 10,000 Penalty Apply?
The penalty applies when a person required to register for UAE corporate tax misses the registration timeline prescribed by Federal Tax Authority Decision No. 3 of 2024. The deadline varies depending on the person’s circumstances, including when a company was established or recognised, its licence details, residency status and, for natural persons, when the relevant business revenue threshold is exceeded.
If the deadline is unclear, confirm it before assuming the penalty is due. For the detailed registration timelines, see our UAE corporate tax registration deadline guide.
Can the AED 10,000 Late-Registration Penalty be Waived?
Yes. Under the FTA Corporate Tax Late Registration Penalty Waiver Initiative, a person within scope can have the AED 10,000 penalty waived by completing the required registration and submitting the first corporate tax return within seven months from the end of the first tax period. Certain exempt persons required to register must submit the relevant annual declaration within seven months from the end of their first financial year.
The initiative applies in relation to the first tax period (or first financial year for the relevant exempt person).
The initiative can apply to persons who registered late, have not yet registered, or have already been charged the penalty. If the AED 10,000 penalty was already paid and the waiver conditions are satisfied, the FTA states that the amount is automatically credited to the person’s EmaraTax corporate tax account. The FTA also states that a separate reconsideration or penalty-waiver request is not required solely to obtain relief under this initiative.
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Does the Seven-Month Waiver Period Extend the Registration Deadline?
No. The seven-month period is a condition for obtaining relief from the late-registration penalty; it is not a new registration deadline. A business that has already missed its deadline should therefore complete the registration as soon as possible and then monitor the separate seven-month deadline for its first corporate tax return, where the waiver initiative applies.
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What Should You Do if You Have Already Missed the Registration Deadline?
A business that has missed the registration deadline should regularise its position promptly. The main steps are:
- Confirm that corporate tax registration is required and identify the correct registration deadline.
- Submit the corporate tax registration application through EmaraTax.
- Identify the end date of the first tax period and the applicable seven-month waiver deadline.
- Prepare and submit the first corporate tax return in time to satisfy the waiver conditions, where applicable.
How Can Beaufort Associates help With Late Corporate Tax Registration?
Beaufort Associates can review whether registration is required, confirm the applicable deadline, prepare the corporate tax registration application and assess whether the FTA waiver initiative is available. Where the first corporate tax return must be filed within seven months to secure the waiver, Beaufort Associates can also assist with preparing and filing that return.
Need urgent corporate tax registration in Dubai, UAE? We can help.
Часто задаваемые вопросы
What is the penalty for late corporate tax registration in the UAE?
The administrative penalty is AED 10,000 where a person required to register for corporate tax fails to submit the registration application within the applicable FTA timeline. The penalty is fixed and is not calculated based on revenue, taxable income or corporate tax payable.
Can the AED 10,000 corporate tax registration penalty be waived?
Yes. The FTA late-registration penalty waiver initiative can remove the AED 10,000 penalty where its conditions are met, including submission of the first corporate tax return within seven months from the end of the first tax period.
What happens if I already paid the AED 10,000 penalty?
If the waiver conditions are met, the FTA states that the AED 10,000 already paid will be automatically credited to the person’s EmaraTax Corporate Tax account. The credited amount can be left in the account towards settling Corporate Tax payable, or a refund can be requested through EmaraTax.
Can Beaufort Associates help me with the late-registration penalty waiver?
Yes. Beaufort Associates can assess the registration position, assist with the corporate tax registration and identify the first-return deadline relevant to the waiver. Beaufort Associates can also assist with preparing the first corporate tax return where required to meet the seven-month condition.
бофорт
Last Reviewed on 8th September, 2026
This page sets out our understanding of corporate tax registration based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.
Sources
Primary sources referenced on this page:
- Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, as amended by Cabinet Decision No. 10 of 2024.
- Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE, as amended through Cabinet Decision No. 129 of 2025 - Table No. 1, Item 3.
- Federal Tax Authority Decision No. 3 of 2024 on the Timeline Specified for Registration of Taxable Persons for Corporate Tax.
- Federal Tax Authority Public Clarification CTP006 - Waiver of Administrative Penalty for Failure to Submit a Corporate Tax Registration Application within the Specified Timeline.
- Federal Tax Authority - Corporate Tax Late Registration Penalty Waiver Initiative.
- Federal Tax Authority - Corporate Tax Registration service page.
- Federal Tax Authority media release dated 14 May 2026 confirming continued operation of the waiver initiative.
We have referenced the legislation in force as at the last review date. The UAE tax framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.
