UAE Corporate Tax Late Registration Penalty Guide

Authoritative handbook on Cabinet Decision No. 10 of 2024 — AED 10,000 late registration fine, trade license issuance month deadlines, EmaraTax portal steps, and FTA waiver appeals.

Corporate Tax Registration Deadline Checker

Select your trade license issuance month to check your statutory registration deadline.

Trade License Issuance Month

Statutory Fine: AED 10,000

Registration Deadline: May 31, 2024

OVERDUE (Fine Applies if Unregistered). If your company is not registered on EmaraTax, immediate action is required to avoid further enforcement.

Frequently Asked Questions

Under Cabinet Decision No. 10 of 2024, an administrative penalty of AED 10,000 is automatically imposed on taxable entities (both Mainland and Free Zone) that fail to submit their Corporate Tax registration application to the Federal Tax Authority (FTA) before their designated deadline.

Yes. All judicial entities incorporated in the UAE (including Free Zone companies, dormant entities, and zero-revenue startups) must register for Corporate Tax on the EmaraTax portal.

If a taxable person has reasonable excuse for missing the deadline, a Tax Dispute Resolution Application or penalty waiver request can be submitted via the EmaraTax portal within 40 business days of receiving the penalty notice.

Registration is completed online via the Federal Tax Authority's EmaraTax platform (tax.gov.ae) using your UAE PASS account.