Miss the FTA registration deadline and face an automatic AED 10,000 penalty. Here are the exact deadlines for every entity type — and the current penalty waiver you can still use.
UAE Corporate Tax was introduced under Federal Decree-Law No. 47 of 2022, effective for financial years starting on or after 1 June 2023. Every UAE business — whether or not it owes any tax — must register with the Federal Tax Authority (FTA) on EmaraTax. Missing your deadline triggers a fixed AED 10,000 administrative penalty under Cabinet Decision No. 10 of 2024, regardless of your profit level.
For existing juridical persons (companies) registered before 1 March 2024, the deadline was tied to the month of trade licence issuance — ranging from 31 May 2024 to 31 December 2024. For new companies incorporated on or after 1 March 2024, the deadline is 3 months from the date of incorporation. For natural persons (sole proprietors, freelancers) whose taxable turnover from business exceeded AED 1 million in 2024, the deadline was 31 March 2025. For non-resident persons with a Permanent Establishment in the UAE who exceed AED 1 million turnover, registration must be completed within 3 months of meeting the conditions.
The FTA introduced a penalty waiver initiative effective from 14 April 2025. If you missed your registration deadline, you can have the AED 10,000 penalty waived — provided you file your first Corporate Tax return (or annual declaration if exempt) within 7 months from the end of your first tax period. For most businesses with a 31 December 2024 financial year-end, this means filing by 31 July 2025. The waiver applies even if you have already received the penalty. After the waiver window closes, the AED 10,000 fine remains and is not automatically reversible.
Under Cabinet Decision No. 129 of 2025, effective 14 April 2026, the late payment penalty framework was restructured. The late payment penalty is now 14% per annum, replacing the previous 2% day-1 plus 4% monthly structure. The AED 10,000 late registration penalty itself was not changed. All businesses must also pay any tax due within the same 9-month filing window — there are no instalment options in the standard regime.
Registration (getting your Corporate Tax number) and filing your return are two separate FTA obligations with two separate deadlines. Both carry penalties. Register first on EmaraTax, then file your return within 9 months of your financial year-end.
Marifah Tax Advisory completes FTA Corporate Tax Registration within days. We also check your penalty waiver eligibility and file your first return accurately. Contact us for a free consultation.