UAE Tax Deadlines & Penalties Calendar
A practical 2026 guide to Corporate Tax registration and filing, VAT return and payment deadlines, administrative penalties and FTA penalty-waiver procedures.
Tax deadlines can depend on the taxpayer, Tax Period, tax type and FTA instructions. The exact due date shown in the taxpayer's EmaraTax account takes precedence.
Federal Tax Compliance Framework
The Federal Tax Authority administers UAE federal taxes including Corporate Tax and VAT. Filing and payment deadlines are determined by the applicable Tax Period, registration status and the requirements displayed by the FTA.
This page separates Corporate Tax and VAT penalties so that a rule belonging to one tax does not get incorrectly applied to the other.
Corporate Tax Registration, Return & Payment Penalties
| Compliance infraction | Current penalty | Important qualification |
|---|---|---|
| Late Corporate Tax Registration | AED 10,000 fixed administrative penalty | Applies when a person required to register fails to submit the Corporate Tax registration application within the prescribed timeframe. |
| Late Corporate Tax Return | AED 500 per month or part thereof for the first 12 months; AED 1,000 per month or part thereof from month 13 | The penalty starts from the day after the Tax Return deadline and continues monthly while the return remains overdue. |
| Late Corporate Tax Payment | 14% per annum, imposed for each month or part thereof on the unsettled Corporate Tax amount | The penalty starts from the day after the payment due date and is imposed monthly or part thereof. |
| Failure to keep required tax records | AED 10,000 for each violation; AED 20,000 for a repeated violation within 24 months | This is a Tax Procedures Law administrative penalty and is not limited to Corporate Tax records alone. |
UAE Tax Compliance Calendar — Rule-Based
| Obligation | General deadline rule | Example / interpretation |
|---|---|---|
| Corporate Tax Return | Generally within 9 months from the end of the relevant Tax Period. | Tax Period ending 31 December → general deadline 30 September of the following year. |
| Corporate Tax Payment | Generally due by the same deadline applicable to the Corporate Tax Return. | A 31 December Tax Period generally has a 30 September following-year deadline. |
| VAT Return | Generally within 28 days from the end of the applicable VAT Tax Period. | The exact date depends on the Tax Period assigned to the VAT registrant. |
| VAT Payment | Generally due with the VAT Return and subject to the applicable FTA deadline. | Late payment penalties can begin immediately after the payment deadline. |
| CT Registration | Registration must be completed within the prescribed FTA timeline applicable to the person. | The AED 10,000 late-registration penalty applies if the prescribed registration deadline is missed. |
Corporate Tax Late-Registration Waiver
- The initiative applies to the first Tax Period / Financial Year only.
- It can apply where registration was late, where the person has not yet registered, or where the AED 10,000 penalty was already imposed.
- If the penalty was already paid and the conditions are met, the amount is credited back to the taxpayer's EmaraTax account.
- This is not the same thing as filing a discretionary penalty waiver request under the general administrative-penalty process.
Corporate Tax Return & Payment Example
The nine-month deadline runs from the end of the relevant Tax Period. This example does not replace the actual deadline shown by the FTA for a particular taxpayer.
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VAT Return Timing
The standard VAT Tax Period is generally three calendar months, but the FTA may assign a different period, including a monthly Tax Period.
Therefore, the page should not display fixed universal dates such as “28 April, 28 July, 28 October and 28 January” for every VAT registrant.
VAT Late-Payment Calculation
| Stage | Current penalty |
|---|---|
| Immediately after deadline | 2% |
| Seventh day after deadline | Additional 4% |
| After one calendar month | 1% per day on unpaid amount |
| Maximum | 300% |
The exact amount should be checked in the taxpayer's EmaraTax account.
Tax Procedures Record-Keeping Penalty
The record-keeping penalty is a general Tax Procedures Law administrative penalty rather than a special Corporate Tax penalty. The amended penalty table states:
First / ordinary violation
AED 10,000
Imposed for failure to keep required records and other information specified by the Tax Procedures Law and Tax Law.
Repeated violation
AED 20,000
Applies in the case of a repeated violation within 24 months from the date of the last violation.
Penalty Waiver, Installment & Refund Requests
Separate from the automatic Corporate Tax late-registration initiative, the FTA provides a general EmaraTax service for requests relating to installment, waiver and refund of administrative penalties.
1. Sign in to EmaraTax
Log in to the taxpayer account and open the administrative-penalty request options available on the dashboard.
2. Select the correct request
Choose the applicable penalty-waiver, refund or installment service based on the actual penalty and circumstances.
3. Correct the underlying violation
The FTA service requires the person to correct the violation and provide the undertaking and supporting information requested by the applicable process.
4. Attach supporting documents
Upload evidence and any additional documents requested by the Committee or the FTA.
5. Submit the request
Complete and submit the request through EmaraTax. The service itself is free of charge.
6. Allow for review
The FTA currently states that a waiver or installment request can take up to 110 business days to complete.
Related UAE Tools & Guides
2026 VerifiedFrequently Asked Questions
Official UAE Tax Sources
This page is based on current Federal Tax Authority and Ministry of Finance materials checked for 2026. It is not government-verified, endorsed or certified by the FTA.
Tax deadlines and penalties can depend on the applicable tax, Tax Period, taxpayer status, prescribed registration timeline and current FTA decisions. The live EmaraTax account and current official legislation should be treated as controlling for a particular taxpayer.