Cabinet Decision No. 75 of 2023 sets out the administrative penalties for UAE Corporate Tax. Here's the full breakdown so you can avoid every one of them.
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Late registration
AED 10,000 flat penalty for failure to register within the FTA's prescribed deadline.
Late filing of the CT return
- AED 500 per month (or part thereof) for the first 12 months
- AED 1,000 per month thereafter
Late payment of Corporate Tax
Monthly penalty of 14% per annum on the unpaid tax, accruing from the day after the payment due date until paid.
Incorrect return or voluntary disclosure
- AED 500 if not corrected before submission
- Percentage-based penalty on the tax difference for voluntary disclosures filed late
Failure to maintain records
AED 10,000 first offence, AED 20,000 repeat within 24 months.
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This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.