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If a UAE Corporate Tax return is filed after the applicable deadline, an administrative penalty starts at AED 500 for each month or part of a month for the first 12 months of delay. From the thirteenth month, the penalty increases to AED 1,000 for each month or part of a month. A separate penalty can arise if Corporate Tax payable is also paid late. (Source: Federal Tax Authority)
The filing penalty applies because the return was submitted late. It can therefore arise even where a business registered for Corporate Tax (for example, a UAE company or an individual carrying on a business that is subject to Corporate Tax) has no Corporate Tax payable for the period. Where tax remains unpaid after its payment deadline, the late-payment rules must be considered separately. (Source: Federal Tax Authority)
Основные выводы
- UAE Corporate Tax returns are generally due within nine months from the end of the relevant Tax Period (the financial period for which Corporate Tax is calculated and filed).
- Late filing attracts AED 500 for each month or part thereof during the first 12 months.
- From the thirteenth month onwards, the late-filing penalty is AED 1,000 for each month or part thereof.
- Even a short delay can trigger the first applicable monthly filing penalty.
- A late return and late payment are separate compliance failures.
- Unpaid Corporate Tax is subject to a separate penalty calculated at 14% per annum, applied monthly for each month or part thereof on the unpaid Corporate Tax amount.
- Filing as soon as possible stops further late-filing months from accumulating once the outstanding return is submitted.
- A penalty waiver or reconsideration may be available in specific circumstances, but neither is automatic.
Оглавление
When Is a UAE Corporate Tax Return Due?
A Taxable Person (for example, a company or an individual carrying on a business that is subject to Corporate Tax) must generally submit its Corporate Tax return no later than nine months after the end of the relevant Tax Period (the financial period for which Corporate Tax is calculated and filed), unless the Federal Tax Authority (FTA) specifies another date. Corporate Tax payable for that period is generally due within the same nine-month timeframe. (Source: UAE Legislation Portal)
For example, a company with a financial year ending on 31 December 2025 generally has until 30 September 2026 to submit its Corporate Tax return and pay any Corporate Tax due. The FTA has specifically used this deadline example in its compliance guidance.
Financial year end
General Corporate Tax filing deadline
31 December 2025
30 September 2026
31 March 2026
31 December 2026
30 June 2026
31 March 2027
The exact Tax Period shown in EmaraTax should always be checked before relying on a calculated deadline.
What Is the Penalty for Filing a Corporate Tax Return Late?
The penalty for failing to submit a Corporate Tax return within the required timeframe is AED 500 for each month or part of a month for the first 12 months. From the thirteenth month onwards, the penalty becomes AED 1,000 for each month or part of a month until the return is submitted.
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, and its amendments provides that the penalty starts from the day following expiry of the filing timeframe and is imposed on the same date monthly thereafter.
Period of delay
Late filing penalty
First month or part thereof
AED 500
Each month or part thereof during first 12 months
AED 500
From month 13 onwards
AED 1,000 per month or part thereof
Once the filing deadline has passed, the first monthly penalty can apply immediately. Further late-filing penalties are imposed on the same date monthly thereafter, so the calculation is not based on waiting until the end of a calendar month.
What Happens If the Return Is Only One Day Late?
A Corporate Tax return submitted one day after its filing deadline can trigger the first AED 500 late-filing penalty because the legislation applies the penalty for each month or part thereof. The first penalty is imposed from the day following expiry of the statutory filing timeframe.
Example: A company’s return is due on 30 September 2026 but is submitted on 1 October 2026. Although the return is only one day late, the first late-filing period has commenced and an AED 500 administrative penalty can apply.
This makes early preparation particularly important around the filing deadline.
How Does the Late Corporate Tax Filing Penalty Increase Over Time?
The late-filing penalty increases according to the length of the delay rather than the amount of Corporate Tax payable. During the first 12 months, each month or part thereof attracts AED 500. Starting from the thirteenth month, each additional month or part thereof attracts AED 1,000.
Delay
Illustrative filing penalty
Part of 1 month
AED 500
3 months
1500 дирхамов ОАЭ
6 months
AED 3,000
12 months
AED 6,000
13 months
AED 7,000
15 months
AED 9,000
These examples address the late return filing penalty only. They do not include any separate penalty for unpaid Corporate Tax or other violations.
Is There a Penalty If No Corporate Tax Is Payable?
Yes. A late Corporate Tax return can attract a filing penalty even where the return shows no Corporate Tax payable. The filing penalty arises from failure to submit the required Tax Return within the legal timeframe; it is not calculated as a percentage of the Corporate Tax liability.
This can affect, for example:
- A company with no taxable profit.
- A business with Taxable Income (the profit amount subject to Corporate Tax after applicable tax adjustments) below the applicable tax threshold.
- An eligible business claiming Small Business Relief (a relief that can treat an eligible business as having no Taxable Income for a qualifying period).
- A company whose available reliefs or losses reduce Corporate Tax payable to nil.
Where a return is legally required, a nil tax liability does not by itself remove the filing obligation.
What Happens If Corporate Tax Is Also Paid Late?
Late payment is a separate violation from late return filing. Under Cabinet Decision No. 75 of 2023 and its amendments, failure to settle Corporate Tax payable on time attracts a penalty calculated at 14% per annum, applied monthly for each month or part of a month to the unpaid Corporate Tax amount from the day following the payment deadline.
In practical terms, each applicable monthly charge corresponds to approximately 1.1667% of the outstanding Corporate Tax amount (14% divided by 12), subject to the statutory monthly mechanism.
AED 100,000 x 14% / 12 = AED 1,166.67
This late-payment penalty is separate from any AED 500 or AED 1,000 monthly penalty for submitting the Corporate Tax return late.
Can Both Late Filing and Late Payment Penalties Apply?
Yes. Where a business both submits its Corporate Tax return late and fails to pay Corporate Tax payable by the applicable deadline, the two violations can result in separate penalties. The filing penalty relates to the delayed Tax Return, while the late-payment penalty relates to the unpaid Corporate Tax amount.
For example, a business that misses a 30 September filing and payment deadline and does not file or pay until later may potentially incur:
- The applicable monthly late-filing penalty.
- The applicable late-payment penalty on Corporate Tax remaining unpaid.
Other penalties can also arise where separate violations occur, such as submitting an incorrect return or failing to maintain required Corporate Tax records.
What Should You Do If You Have Already Missed the Corporate Tax Deadline?
A business that has missed its Corporate Tax return deadline should normally complete the return, determine any Corporate Tax payable and regularise its position as soon as possible. Further delay can result in additional monthly filing penalties and, where tax remains unpaid, continuing late-payment penalties.
- Confirm the correct Tax Period (the financial period for which Corporate Tax is calculated and filed) and filing deadline.
- Finalise the accounting records and financial statements.
- Calculate Taxable Income (the profit amount subject to Corporate Tax after applicable tax adjustments) and Corporate Tax payable.
- Prepare and submit the outstanding Corporate Tax return through EmaraTax.
- Pay the outstanding Corporate Tax as soon as possible.
- Review any penalties shown on the Corporate Tax account.
- If needed, determine whether an error correction, reconsideration or penalty-waiver request is appropriate.
Filing an incomplete or inaccurate return merely to stop the late-filing penalty can create additional compliance issues. The return should still be prepared on a reasonable and supportable basis.
Can a Late Corporate Tax Filing Penalty Be Waived?
Administrative penalties may be eligible for waiver where the applicable statutory controls and cases are satisfied. A waiver is not automatic simply because a business has a reason for filing late.
The FTA currently provides an online Requests for Installment, Waiver, and Refund of Administrative Penalties service. The waiver framework is set out in Cabinet Resolution No. (105) of 2021 Regarding the Controls and Procedures for the Installment, Waiver, and Refund of Administrative Penalties.
The taxpayer should therefore assess:
- Why the deadline was missed.
- Whether the circumstances fall within the applicable waiver cases and controls.
- What evidence supports the request.
- Whether the underlying filing and payment obligations have been regularised.
Submission of a waiver request does not guarantee approval.
Need help with submission of a Corporate Tax Penalty Waiver? Contact Beaufort Associates, a firm offering corporate tax services in Dubai, UAE.
Can You Challenge a Late Filing Penalty?
A person who believes an FTA decision is legally or factually incorrect may request reconsideration. The request must generally be submitted within 40 Business Days from the date the person is notified of the decision. An extension may be available only in the specific cases permitted under the Tax Procedures framework.
A reconsideration is different from a penalty waiver.
- Reconsideration challenges whether the FTA’s decision was correct.
- Penalty waiver generally asks for relief from an administrative penalty under the applicable waiver framework.
Businesses should choose the procedure that matches the reason for disputing or seeking relief from the penalty.
Does the Corporate Tax Late Registration Waiver Remove Late Return Penalties?
No. The Corporate Tax late-registration waiver initiative specifically concerns the AED 10,000 administrative penalty for submitting a UAE Corporate Tax registration application late. It should not be treated as a general waiver of penalties for filing a Corporate Tax return after its statutory deadline.
Under that initiative, qualifying persons may have their late-registration penalty waived where their first Corporate Tax return, or relevant annual declaration, is submitted within seven months from the end of the first Tax Period or Financial Year, subject to the initiative’s conditions.
This seven-month rule exists for the late-registration penalty waiver initiative. It does not replace the normal nine-month Corporate Tax return filing deadline.
What If the Corporate Tax Return Is Filed Late and Contains an Error?
Late filing does not remove the requirement for the return to be accurate. Cabinet Decision No. 75 of 2023 and its amendments separately provides an AED 500 penalty for submitting an incorrect Tax Return, unless the return is corrected before the filing deadline. Additional penalties can arise where an error creates a Tax Difference (the difference between the tax reported and the tax that should have been reported).
Businesses should therefore avoid rushing an unsupported return simply because the statutory deadline has already passed.
If an error is later identified, the correction route depends on the tax effect:
- If the Tax Difference is more than AED 10,000, a Voluntary Disclosure (the FTA form used to correct certain tax errors or omissions) is generally required within 20 Business Days from the date the error is identified.
- If the Tax Difference is AED 10,000 or less, the error may generally be corrected in the earlier of a prior-period Corporate Tax return whose filing deadline has not yet arrived or the return for the Tax Period in which the error is discovered.
- If no Corporate Tax return is available through which that smaller error can be corrected, a Voluntary Disclosure is generally required within 20 Business Days from becoming aware of the error.
- If the error does not change the amount of Due Tax, it should be corrected or disclosed in the manner determined by the FTA.
- The business should retain supporting records for the correction.
Wish to reduce the chances of errors in your corporate tax returns? Contact Beaufort Associates – Corporate Tax Consultants in the UAE.
Can the FTA Issue a Penalty Assessment for Late Filing?
Yes. Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments provides for the FTA to issue an Administrative Penalties Assessment for specified violations, including failure by a Corporate Tax registrant (for example, a company or an individual registered for Corporate Tax) to submit a Tax Return within the required timeframe and failure by a Taxable Person (for example, a company or an individual carrying on a business that is subject to Corporate Tax) to settle Payable Tax (Corporate Tax that has become due for payment) on time.
This is why businesses should not assume that an unfiled return can simply remain outstanding without further consequences.
How Can Businesses Avoid Late Corporate Tax Filing?
Businesses can reduce the risk of late Corporate Tax filing by starting the compliance process well before the nine-month deadline. The FTA has repeatedly encouraged taxpayers to finalise tax records, submit returns and settle Corporate Tax payable within the prescribed period rather than waiting until the final filing date.
- Early in the year: Ensure accounting records are complete.
- After financial year-end: Finalise the trial balance and financial statements.
- Before filing: Review tax adjustments, Related Party transactions (for example, transactions with a parent company, subsidiary, shareholder or commonly controlled business where the legal definition is met), reliefs and elections.
- Well before the deadline: Prepare and internally review the Corporate Tax return.
- Before submission: Confirm payment arrangements for any Corporate Tax payable.
Businesses with complex transactions should allow additional time for technical review.
How Can Beaufort Associates Help With a Late Corporate Tax Return?
Beaufort Associates can assist businesses that have missed or are approaching a Corporate Tax filing deadline by reviewing their accounting information, calculating the Corporate Tax position, preparing the outstanding return and identifying related filing or payment issues that need to be addressed.
Our Corporate Tax return filing service in Dubai includes financial preparation where required, review of taxable profit and relevant adjustments, preparation and management review of the return, and support with routine post-filing queries.
Businesses requiring filing assistance can use Beaufort Associates’ UAE Corporate Tax return filing services.
Часто задаваемые вопросы
What is the penalty for filing a UAE Corporate Tax return late?
The late-filing penalty is AED 500 for each month or part of a month during the first 12 months of delay. From the thirteenth month onwards, the penalty increases to AED 1,000 for each month or part thereof. The penalty starts after the applicable Tax Return filing deadline.
Is there a grace period after the Corporate Tax return deadline?
The Corporate Tax penalty rules do not provide a general extra grace period after the applicable Tax Return deadline. Because the late-filing penalty applies for each month or part of a month, even a short delay after the filing deadline can result in the first AED 500 penalty.
Do I receive a penalty if my Corporate Tax return is late but no tax is payable?
Yes. The late-return penalty relates to failure to submit the required Corporate Tax return by its deadline and is not calculated based on the amount of Corporate Tax payable. Therefore, a return can attract a filing penalty even where the Corporate Tax liability is nil.
What happens if I file the return late and pay Corporate Tax late?
Separate penalties can apply. Late return filing attracts AED 500 per month or part thereof for the first 12 months and AED 1,000 thereafter. Separately, unpaid Corporate Tax is subject to the applicable late-payment penalty of 14% per annum, imposed monthly on the outstanding amount.
Can the FTA waive a Corporate Tax late-filing penalty?
A taxpayer may request waiver of administrative penalties where the applicable statutory conditions are satisfied. Approval is not automatic and depends on the circumstances and supporting evidence. The FTA provides a specific service for requests relating to administrative penalty waivers.
Can I challenge a Corporate Tax late-filing penalty?
A person who considers an FTA decision incorrect may request reconsideration under the Tax Procedures framework. A reconsideration request must generally be submitted within 40 Business Days from notification of the decision, although an extension may be available in the specific cases permitted by the applicable rules.
бофорт
Last Reviewed on 3rd September, 2026
This page sets out our understanding of corporate tax filing 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:
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments - Articles 48 and 53.
- 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, and its amendments - Table items 7, 8, 9 and 10.
- Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments - Articles 8, 10, 24, 29 and 35.
- Cabinet Resolution No. 74 of 2023 on the Executive Regulations of Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments - Article 10.
- Cabinet Resolution No. 105 of 2021 Regarding the Controls and Procedures for the Installment, Waiver, and Refund of Administrative Penalties - Article 4.
- Federal Tax Authority Decision No. 1 of 2025 on Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration - Articles 1 and 2.
- Federal Tax Authority Corporate Tax Public Clarification CTP006 - Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline.
- Federal Tax Authority - Requests for Installment, Waiver, and Refund of Administrative Penalties; Reconsideration Request.
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.
Document
Why it is relevant
Финансовая отчетность
Starting point for determining accounting income and taxable income
Trial balance
Helps reconcile financial statements and tax computations
General ledger
Supports income, expenses, assets and liabilities reported
Trade or commercial licence
Helps confirm legal and business activity information
Revenue and sales records
Supports Revenue and income reported
Expense ledgers and invoices
Supports deductible expenditure and identifies non-deductible items
Fixed asset register
Supports depreciation, acquisitions, disposals and asset adjustments
Loan and financing schedules
Supports interest and financing cost calculations
Банковские выписки
May support balances, income, financing and transaction reconciliations
Tax loss schedules
Supports available and utilised Tax Losses
Related Party records
Supports transfer pricing and disclosure schedules
Connected Person records
Supports payments or benefits reported where applicable
Foreign tax documents
Supports Foreign Tax Credit claims
Ownership and investment records
May support dividend or Participation Exemption positions (the exemption that can apply to certain qualifying ownership interests)
Transitional-rule valuations
May be required for qualifying assets or liabilities
Previous Corporate Tax returns
Helps reconcile losses, elections and carried-forward positions
