FY2025 Corporate Tax returns are due within nine months of financial year-end. Late filing carries administrative penalties. Check your risk

TTaxCheckUAE
العربية Sign in Start Free
Free tool

What filing late actually costs

Estimate what late registration, late filing and late payment actually cost under the 2026 rules — with the law behind every number. Free, no signup.

Start Free Pre-Filing Review
Which tax
What went wrong (select all that apply)
Dates and amounts
Corporate Tax: 9 months from the end of the tax period. VAT: 28 days from the end of the tax period.
The tax owed, not the penalty. Enter 0 if nothing was payable.

Estimated penalty

Estimate only — not tax advice. This tool applies the published penalty rules to the dates you enter. It has no access to your FTA account and cannot see prior violations, waivers granted, instalment arrangements, or assessments already raised. Figures verified against Cabinet Decision 75/2023 (as amended), Cabinet Decision 129/2025 and Cabinet Decision 49/2021 on 13 September 2026. Confirm any figure you intend to rely on with the FTA or a registered tax agent.

Common questions

How is the late payment penalty calculated?

Under Cabinet Decision 129/2025, in force since 14 April 2026, unpaid tax accrues 14% per annum for each month or part thereof, on the unsettled amount. It does not compound. The same rule now applies to both Corporate Tax and VAT.

Does one day late really count as a whole month?

Yes. The legislation charges "each month or part thereof", so a return filed one day after the deadline attracts a full month of penalty. This calculator follows that rule, with month-end clamping — 31 January to 28 February counts as one month, not two.

I have no tax to pay. Do I still get a penalty?

For Corporate Tax, yes. The late filing penalty under Cabinet Decision 75/2023 is charged on the return, not on the tax. A loss-making company, or one claiming Small Business Relief with nothing to pay, still accrues AED 500 per month for the first twelve months.

Can the AED 10,000 late registration penalty be waived?

A waiver initiative was announced in April 2025 for the corporate tax late registration penalty, conditional on filing the first tax return or annual declaration within 7 months of the end of the first tax period. Eligibility depends on your own dates — check EmaraTax or ask your tax agent. This calculator does not assume a waiver.

Is this an official FTA calculation?

No. It is an estimate built from the published decisions. It cannot see your FTA account, your prior violations, any waiver you were granted, or an assessment the FTA has raised. Use it to understand the scale of the exposure, then confirm the real figure in EmaraTax or with your tax agent.

The cheapest error is the one you find before you file.

TaxCheck reads your documents, checks the figures against UAE Corporate Tax and VAT rules, and shows you which document produced each number — before you submit.

Start Free Request a Demo