Registration, deadlines and penalties
What happens if I file or pay late?
Often questioned by the tax authority: take care
The basic rule
Fines start automatically the day after the deadline. Late payment fines are worked out each month at 14% a year on the amount still unpaid.
When it is different
- Correcting an error yourself by voluntary disclosure usually costs less than an error found by the FTA.
- The late Corporate Tax registration penalty can be waived if the first return is filed within 7 months of the end of the first period.
- VAT returns are due by the 28th day after the end of each VAT period.
Documents to keep
- Copies of returns and submission receipts
- Payment confirmations
How safe is it?
Often questioned by the tax authority: take care High: penalties add up monthly.
When to ask a professional
Ask quickly if a deadline has passed: early action limits penalties. Who can confirm it for your own case: an FTA-registered tax agent (a tax professional approved by the UAE tax authority), or the optional year-end review in SoloBooks.
Check it with the free calculator: Corporate Tax deadline calculator →
Sources
- Cabinet Decision No. 75 of 2023 on Corporate Tax administrative penalties, as amended — Table, items 7, 8, 9 and 14
- Cabinet Decision No. 40 of 2017 on administrative penalties for tax laws, as amended by Cabinet Decision No. 129 of 2025 (in force 14 April 2026) — Table, items 3, 8 and 9
- FTA news (7 May 2025): waiver of the late Corporate Tax registration penalty — Late registration waiver
General information, not tax advice. Your situation may differ.
Keep your records ready all year
SoloBooks reads your receipts, you approve each one, and you get your year-end figures to file your return yourself.
No card required. Cancel by doing nothing.