Home/UAE/Corporate Tax Late Registration Penalty Guide
UAE Corporate Tax — 2026

UAE Corporate Tax Late Registration Penalty Guide

Current guidance on the AED 10,000 late-registration penalty, historical licence deadlines, the current registration rules, FTA penalty waiver and EmaraTax registration process.

Corporate Tax Registration Deadline Checker

First select the legal category. The historical licence-month table is shown only for the Resident Juridical Persons to whom that 2024 table applied.

Historical 2024 Licence-Month Deadlines

These dates are retained because they are important when explaining the original FTA Decision No. 3 of 2024. They are historical deadlines and have already passed.

Licence monthRegistration deadlineCurrent status in 2026
January / February31 May 2024Historical deadline passed
March / April30 June 2024Historical deadline passed
May31 July 2024Historical deadline passed
June31 August 2024Historical deadline passed
July30 September 2024Historical deadline passed
August / September31 October 2024Historical deadline passed
October / November30 November 2024Historical deadline passed
December31 December 2024Historical deadline passed

The FTA explicitly stated that these deadlines applied regardless of the year of licence issuance for Resident Juridical Persons incorporated/established/recognised before 1 March 2024.

Current registration timelines by taxpayer category

Taxpayer categoryCurrent registration timing
Resident Juridical Person established before 1 March 2024Historical licence-month deadlines under FTA Decision No. 3 of 2024.
Resident Juridical Person established on/after 1 March 2024Within 3 months from incorporation, establishment or recognition.
Foreign juridical person effectively managed and controlled in the UAEWithin 3 months from the end of its Financial Year.
Non-Resident Juridical Person with UAE Permanent EstablishmentGenerally 6 months from the existence of the Permanent Establishment for PEs arising on/after 1 March 2024.
Non-Resident Juridical Person with UAE NexusGenerally 3 months from establishment of the UAE nexus for nexus arising on/after 1 March 2024.
Resident natural personFor a person exceeding the applicable Business/Business Activity turnover threshold, registration is generally due by 31 March of the following Gregorian calendar year.

AED 10,000 late-registration penalty

The FTA currently states that an administrative penalty of AED 10,000 is imposed for late Corporate Tax registration. This is the amount to monitor when a Taxable Person misses the applicable registration deadline.

SituationCurrent position
Registration submitted lateAED 10,000 administrative penalty applies under the applicable penalty rules.
Not yet registeredThe person should register immediately. The current FTA waiver initiative can cover eligible persons who have not yet submitted the registration application.
Penalty already paidIf all waiver conditions are satisfied, the FTA states that the amount can be credited back to the taxpayer's EmaraTax account.

Current FTA Late-Registration Penalty Waiver

The FTA's current initiative is particularly important for a 2026 guide. It can apply to taxable persons who registered late, have not yet registered, or have already received the AED 10,000 penalty.

Waiver pointCurrent FTA position
First return / declarationMust be submitted within 7 months from the end of the first Tax Period or Financial Year, as applicable.
Late registrantsThe initiative can cover persons who already registered late.
Unregistered personsThe initiative can also cover persons who have not yet submitted a registration application, subject to its conditions.
Penalty already paidThe FTA says the AED 10,000 can be credited back to the EmaraTax Corporate Tax account when the conditions are fulfilled.
Separate reconsiderationNot required merely to benefit from the waiver initiative when its conditions are satisfied; the FTA says eligible waiver cases are handled under the initiative.

Penalty reconsideration vs penalty waiver

These are different legal mechanisms and should not be merged into one FAQ.

MechanismPurposeTiming
Late-registration waiver initiativeProvides an exemption from the AED 10,000 late-registration penalty where the prescribed conditions are satisfied.Key condition: first return / declaration within 7 months after first Tax Period / Financial Year.
Reconsideration requestChallenges a decision issued by the FTA.Generally within 40 Business Days from notification of the FTA decision, subject to applicable law.

How to register on EmaraTax

1Access the FTA EmaraTax platform using UAE PASS.
2Register and activate the EmaraTax account if required.
3Create a New Taxable Person Profile.
4Open the Taxable Person Account.
5Use the Corporate Tax Action menu and select Register.
6Complete the Corporate Tax registration application and upload the required information/documents.
7Submit the application for FTA review.
8Keep the Tax Registration Number and approval confirmation in the company compliance records.

Frequently Asked Questions

The Federal Tax Authority currently states that an administrative penalty of AED 10,000 is imposed for late Corporate Tax registration. The penalty is subject to the applicable registration timeline and the current FTA penalty-waiver initiative may exempt eligible taxpayers from the penalty if its conditions are satisfied.

No. The licence-month deadlines were set for Resident Juridical Persons incorporated, established or recognised before 1 March 2024. A Resident Juridical Person incorporated, established or recognised on or after 1 March 2024 generally has three months from the date of incorporation, establishment or recognition to submit its Corporate Tax registration application.

A dormant or zero-revenue status does not by itself remove the Corporate Tax registration obligation where the entity is a juridical person subject to Corporate Tax. Registration requirements depend on the legal category and whether the person is within the Corporate Tax registration framework; lack of revenue does not automatically create an exemption.

Yes, the FTA currently operates a late Corporate Tax registration penalty-waiver initiative. The principal condition is that the first Corporate Tax return, or Annual Declaration for an applicable exempt person, is submitted within 7 months from the end of the first Tax Period or Financial Year, together with the other initiative conditions. The waiver is designed to apply to eligible persons who registered late, have not yet registered, or were already charged the penalty.

A reconsideration request is a separate legal procedure from the automatic late-registration penalty-waiver initiative. Under the current Federal Tax Procedures framework, a reconsideration request generally must be submitted within 40 business days from notification of the relevant FTA decision, subject to the applicable law and extension rules. Do not describe the 40-business-day reconsideration period as the deadline for applying for the waiver initiative.

Corporate Tax registration is completed electronically through the FTA EmaraTax platform. The current FTA workflow requires the user to access EmaraTax, create or access the Taxable Person profile, select Corporate Tax registration and complete and submit the application for FTA review. FTA services are available through UAE PASS.

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Official FTA Portals
FTA / EmaraTaxCorporate Tax Registration ServicePenalty Waiver Initiative

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🏢 Corporate Tax & Free Zone Guide →🧮 Corporate Tax Calculator →💼 Company Liquidation & Tax Deregistration Guide →

Official primary sources

FTA — Corporate Tax Registration ServiceFTA — Decision No. 3 of 2024 on Registration TimelinesFTA — Decision No. 3 of 2024 PDFFTA — Late Corporate Tax Registration Penalty WaiverFTA — Reconsideration RequestFTA — Current Corporate Tax LegislationFTA — Current Corporate Tax Decisions
2026 tax-reference noteCheck the taxpayer category first

Corporate Tax registration deadlines depend on the taxpayer's legal category and the applicable FTA decision. The historical 2024 licence-month deadlines should not be reused as though they were the current deadline for newly incorporated UAE companies.