UAE Corporate Tax Penalty Calculator
Estimate what late registration, late filing, and late payment are costing you, based on Cabinet Decision No. 75 of 2023 (as amended) and Cabinet Decision No. 129 of 2025. Free, no email required.
The meter never stops on its own. Filing the return stops the monthly filing penalty, and paying the tax stops the 14 percent annual late payment penalty. The calculator assumes both happen on the date you choose.
How the penalties actually work
Late registration is a flat AED 10,000, although the FTA has operated a waiver initiative for businesses that register late and file within 7 months of their first tax period ending. Late filing costs AED 500 for each month or part month for the first 12 months, then AED 1,000 per month from month 13, with no upper limit. Unpaid corporate tax accrues an annual penalty of 14 percent under Cabinet Decision No. 129 of 2025, applied to the outstanding amount until it is settled. A company that is 14 months late with AED 100,000 unpaid owes AED 8,000 in filing penalties plus roughly AED 16,300 in payment penalties, before the tax itself.
What to do if you are already late
File first, argue later. Every month you wait adds a fixed amount that no reconsideration request will remove. Our team files first UAE corporate tax returns on EmaraTax within 7 days of complete documents, with a fixed fee agreed in writing. See real prices in our 2026 filing cost guide or read the step by step first return guide.
This tool gives an indicative estimate for planning, not tax advice. Penalty application depends on your facts and current FTA practice. Speak to a qualified advisor before acting.