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What is a late corporate tax return costing you?
Late filing, late payment and late registration, estimated with the penalty table that applies to corporate tax today, and how the total grows if nothing is filed or paid.
Which tax period?
Period ends 31 December 2025. Return and payment due 30 September 2026.
The AED 10,000 penalty is waived if the first return is filed by 31 July 2026 (seven months after the period end).
Penalties so far
AED 1,550
Growing by about AED 1,550 a month
Late return
AED 500
1 month late · AED 500 / month, AED 1,000 from month 13
Late payment
AED 1,050
1 month · 14% a year, charged monthly
Late registration
None
Only if you registered late
Months are counted as the FTA counts them: any part of a month is a month. Penalties are imposed by the FTA; this is an estimate, not advice.
Under the hood
The penalty rules behind the numbers
- 1
Late return
AED 500 for each month or part month for the first 12 months, then AED 1,000 a month from month 13 (Cabinet Decision No. 75 of 2023).
- 2
Late payment
14% a year on the unpaid tax, applied monthly from the day after the due date. That is about 1.17% of the unpaid tax for every month or part month.
- 3
Late registration
A flat AED 10,000, added by Cabinet Decision No. 10 of 2024. It is waived, or credited back if paid, when the first return is filed within seven months of the end of the first tax period.
- 4
Errors cost extra
Correcting an error by voluntary disclosure costs 1% a month on the tax difference. If the FTA finds it first, after notice of an audit, the penalty is 15% plus 1% a month.