Cabinet Decision No. 75 of 2023 Penalty Framework
UAE Tax Deadlines & Penalties Calendar
Essential compliance guide for UAE businesses — Corporate Tax registration deadlines, AED 10,000 penalty waiver rules, VAT return cutoffs (28th of month), and penalty reduction applications.
Federal Tax Compliance Enforcement
The **Federal Tax Authority (FTA)** enforces strict statutory deadlines for Corporate Tax (CT) registration and VAT filing.
Select a penalty category below to review specific administrative fines and waiver eligibility rules.
Corporate Tax Registration & Filing Penalties
| Compliance Infraction | Administrative Penalty Rate (FTA) |
|---|---|
| Late Corporate Tax Registration (TRN) | AED 10,000 fixed penalty (Cabinet Decision 75/2023) |
| Late Corporate Tax Return Submission | AED 500/mo for first 12 months, AED 1,000/mo thereafter |
| Late Corporate Tax Payment | Monthly interest charge on unpaid tax amount starting day after deadline |
| Failure to keep financial records (7 years) | AED 10,000 for first offence / AED 20,000 for repeat |
AED 10,000 CT Penalty Waiver Initiative
Automatic Penalty Waiver: The FTA waives the AED 10,000 late CT registration penalty for businesses that submit their first Corporate Tax return within 7 months from the end of their first tax period.
Master Annual Tax Calendar
- 📅 VAT Quarterly Return Filing: 28th April, 28th July, 28th October, 28th January
- 📅 Corporate Tax Filing & Payment: Within 9 months post financial year-end
- 📅 Economic Substance Regulations (ESR): 12 months post financial year-end
Frequently Asked Questions
Fixed administrative penalty of AED 10,000. Waived if the first Corporate Tax return is filed within 7 months post tax period.
Within 9 months from the end of the relevant financial year (e.g., 30 September for a 31 December year-end).
Submit a Penalty Waiver Request via EmaraTax portal providing evidence of excusable delay or system error once all returns are filed.
FTA Penalty Portal
• FTA Penalty Reduction Service: eservices.tax.gov.ae