If you missed the UAE corporate tax filing deadline, file the return as soon as possible and pay any tax due. Late filing costs AED 500 for each month or part month for the first 12 months, then AED 1,000 a month. Unpaid tax is charged separately at 14% a year, calculated monthly. There is no general extension of the deadline, so every month you wait costs more. If you had a genuine reason for the delay, you can ask the FTA to reconsider the penalty. This guide shows how the penalties add up and the exact steps to take.
Key Takeaways
● File first, ask questions later. The late filing penalty grows every month or part month.
● Pay what you owe. The 14% a year late payment charge runs on top of the filing penalty.
● There is no general extension. The deadline is 9 months after the end of your tax period.
● Reconsideration is possible. You can generally apply within 40 business days of being notified of a penalty.
● Nil and loss returns count too. A late return with no tax still attracts the filing penalty.
What Happens If I Miss the Corporate Tax Deadline in the UAE?
If you missed the corporate tax return deadline in the UAE, the corporate tax return is overdue in the UAE the day after the deadline. The return becomes overdue the day after the deadline and the FTA applies penalties automatically. Two separate penalties can apply:
Penalty | Amount |
|---|---|
Late filing penalty | AED 500 for each month or part month for the first 12 months, then AED 1,000 for each month or part month |
Late payment penalty | 14% per year on the unpaid tax, calculated monthly, until paid |
These are the FTA corporate tax penalties for 2026 that apply to late returns and late payment. Other penalties, such as for an incorrect return or poor records, are separate.
30 September 2026 Corporate Tax Deadline Missed?
For businesses with a 31 December 2025 financial year end, the return and payment were due by 30 September 2026. If that date was missed, the first AED 500 applied from 1 October 2026, and another AED 500 is added at the start of each new month the return is still outstanding.
Corporate Tax Penalty Calculation for Late Filing
This is how the AED 500 per month corporate tax penalty builds up when a corporate tax return is filed late. The same late filing penalty for corporate tax applies in Dubai and every other emirate.
Return filed after the deadline by | Late filing penalty |
|---|---|
Less than 1 month | AED 500 |
3 months | AED 1,500 |
6 months | AED 3,000 |
12 months | AED 6,000 |
15 months | AED 9,000 |
24 months | AED 18,000 |
Late Filing and Late Payment Penalty Together
Example: a company owes AED 60,000 of corporate tax and files and pays 4 months late.
Penalty | AED |
|---|---|
Late filing: 4 × AED 500 | 2,000 |
Late payment: 14% a year on AED 60,000 for 4 months (about 1.17% a month) | 2,800 |
Total penalties | 4,800 |
Filing on time but paying late still triggers the 14% late payment penalty for UAE corporate tax, and paying on time but filing late still triggers the filing penalty.
Corporate Tax Deadline Passed: What to Do Step by Step
1. Find the right tax period. Check the financial year on your registration. The deadline is 9 months after its end.
2. Prepare the figures quickly. Use your latest financial statements. Do not wait for perfect accounts if that means more months of penalties.
3. File the corporate tax return after the deadline. Late corporate tax return filing in the UAE is done on EmaraTax like any other return. Submit on EmaraTax as soon as it is ready. Late is still better than later.
4. Pay the tax due. Pay through EmaraTax to stop the 14% charge growing.
5. Check the penalties on your account. They appear on EmaraTax once applied.
6. Request reconsideration if you have a genuine reason. Apply within 40 business days of the penalty notice, with evidence.
7. Fix the cause for next year. Set the next deadline in your calendar and keep your books up to date.
Can I Get an Extension for My Corporate Tax Return in the UAE?
There is no general corporate tax filing deadline extension in the UAE. The return and payment are due 9 months after the end of each tax period. If a genuine, exceptional event stopped you from filing, that is a matter for a reconsideration request after the penalty, not an extension before it.
Corporate Tax Penalty Reconsideration in the UAE
An FTA penalty reconsideration request asks the FTA to review a penalty. It is filed on EmaraTax, generally within 40 business days of being notified of the penalty. Strong requests show:
● what stopped you from filing on time, with dates
● evidence such as medical records, system errors or official correspondence
● that you filed and paid as soon as the problem was resolved
"We were busy" or "we didn't know" rarely succeeds. If the FTA rejects the request, a further objection can be made to the Tax Disputes Resolution Committee within its time limits.
Corporate Tax Penalty Waiver for Late Filing
The well-known AED 10,000 waiver applies to the late registration penalty, not to late filing. It applies when the first corporate tax return is filed within 7 months of the end of the first tax period. If your first return is now late, you have also lost that waiver. Read more in our corporate tax penalty waiver guide.
Late Corporate Tax Return in the First Year
A late corporate tax return in your first year can cost twice: the late filing penalty and the late registration penalty that the waiver would have removed. If your registration was late and your first return is close to due, prioritise filing within the 7-month window.
How to Reduce Corporate Tax Penalties in the UAE
● File and pay together, as early as you can. Each part month counts as a full month.
● Correct mistakes yourself. If you find an error in a filed return, a voluntary disclosure before the FTA contacts you keeps penalties lower.
● Do not leave dormant companies unfiled. A late nil return is penalised like any other. See our nil corporate tax return guide.
● Close companies you don't need. Deregistration stops future returns.
● Track every deadline. Our UAE corporate tax filing deadlines calendar lists them all.
File Your Overdue Return Now
Every extra month adds to the bill, so the fastest way to limit penalties is to get the return filed and the tax paid. Our team prepares late returns quickly from the accounts you have, files them through our corporate tax return filing in Dubai service and prepares reconsideration requests where there is a real case. If the company has stopped trading, we can file the final return and handle the corporate tax deregistration too. Book a free consultation and we will check your position today.