Last Chance: UAE Corporate Tax Registration Penalty Waiver (2026 Deadlines)
The AED 10,000 penalty is still waivable in 2026, but only once per business. Here is your exact deadline by tax period, including companies incorporated in August.
Yes, the FTA’s Corporate Tax late-registration penalty waiver is still open as of September 2026. If you registered late, the AED 10,000 penalty is waived (and refunded if you already paid it) when you file your first Corporate Tax return or annual declaration within 7 months of the end of your first tax period, instead of the usual 9. It covers the first tax period only, so each business gets one chance.
Is the Corporate Tax registration penalty waiver still available in 2026?
Yes. The Federal Tax Authority (FTA) launched the Corporate Tax late-registration penalty waiver initiative in April 2025, and it is still running. On 14 May 2026 the FTA said more than 68,600 taxable persons had already had the penalty waived across 2025 and 2026, and it expects the total to pass 91,000 (FTA announcement).
The FTA has not announced a closing date for the initiative itself. What does expire is your own window. The waiver is tied to your first tax period, and once the 7-month point after that period has passed, the AED 10,000 penalty stands. That is why this page is framed as a last chance. The initiative is still open, but each business gets one deadline, and many of those deadlines fall in late 2026 and early 2027.
The penalty being waived is the AED 10,000 administrative penalty for not submitting a Corporate Tax registration application on time. It is set by Cabinet Decision No. 10 of 2024, which amended the Corporate Tax penalties in Cabinet Decision No. 75 of 2023, and Cabinet Decision No. 129 of 2025 left it unchanged.
How the waiver works: the 7-month rule
There is no separate waiver application. You qualify by doing two things:
- Register for Corporate Tax, late if necessary, on EmaraTax and obtain your Corporate Tax Registration Number (TRN).
- File your first Corporate Tax return (or, for certain exempt persons, the annual declaration) within 7 months of the end of your first tax period. The standard deadline is 9 months, so you are filing 2 months early.
If both conditions are met, the FTA waives the late-registration penalty. If you already paid the AED 10,000, the amount is refunded as a credit to your EmaraTax account rather than lost.
It is your first financial year that falls under Corporate Tax. For a company that existed before the law started, that is the first financial year starting on or after 1 June 2023 (for a calendar-year company, 1 January to 31 December 2024). For a company formed later, it is the first financial year after incorporation. The waiver is judged against that period only.
Who can use it
- Juridical persons: mainland companies, free-zone companies (including those claiming the 0% Qualifying Free Zone Person rate), and UAE branches of foreign companies.
- Natural persons who became taxable because their UAE business turnover passed AED 1 million in a calendar year.
- Certain categories of exempt persons that were required to register and file an annual declaration.
What it does not do
- It does not apply to your second or later tax periods. If your first period’s window has closed, a later early filing does not bring it back.
- It does not waive late-filing or late-payment penalties on the return itself. Those still apply if the return or payment is late.
- It does not replace registration. You must hold a Corporate Tax TRN before you can file the return that triggers the waiver.
You can test your position on the FTA’s own Corporate Tax late-registration penalty waiver eligibility check. Enter your date of establishment and your financial year and it shows whether you are inside the window.
Your waiver deadline, by first tax period end date
Add 7 months to the last day of your first tax period and you have your waiver deadline. Add 9 months and you have the normal return and payment deadline. Here are the common financial-year ends, with their status as of 11 September 2026:
| First tax period ends | Waiver deadline (7 months) | Normal return & payment deadline (9 months) | Status (Sept 2026) |
|---|---|---|---|
| 31 December 2024 | 31 July 2025 | 30 September 2025 | Closed |
| 31 March 2025 | 31 October 2025 | 31 December 2025 | Closed |
| 30 June 2025 | 31 January 2026 | 31 March 2026 | Closed |
| 30 September 2025 | 30 April 2026 | 30 June 2026 | Closed |
| 31 December 2025 | 31 July 2026 | 30 September 2026 | Waiver closed, return still due 30 Sept |
| 28 February 2026 | 30 September 2026 | 30 November 2026 | Open, closes this month |
| 31 March 2026 | 31 October 2026 | 31 December 2026 | Open, last chance |
| 30 June 2026 | 31 January 2027 | 31 March 2027 | Open |
| 30 September 2026 | 30 April 2027 | 30 June 2027 | Open |
| 31 December 2026 | 31 July 2027 | 30 September 2027 | Open |
If your first tax period ends on a date that is not a month-end (a short or long first financial year, for example), confirm the exact date with the FTA eligibility checker rather than estimating.
Last chance for businesses incorporated in August
“Incorporated in August” can mean three different deadlines, depending on the year the licence or incorporation dates from.
Licensed in August before 1 March 2024
FTA Decision No. 3 of 2024 set registration deadlines by licence-issue month, whatever the year the licence was issued. Licences issued in August had to register by 31 October 2024. If you missed that date, the AED 10,000 penalty was triggered. Whether you can still have it waived depends on your first tax period. A calendar-year company’s first period ended on 31 December 2024, so its waiver window closed on 31 July 2025. A company with a 31 March year end had a first period running to 31 March 2025, and its window closed on 31 October 2025. Use the FTA checker to confirm your case.
Incorporated in August 2025
New companies must register within three months of incorporation, so an August 2025 company should have registered by November 2025. If it registered late, the waiver depends on its first financial year:
- First year ended 31 December 2025: the waiver window closed on 31 July 2026. The return is still due by 30 September 2026. File it on time to avoid late-filing penalties on top of the registration penalty.
- First year ends 31 July 2026: the waiver deadline is 28 February 2027 and the normal deadline is 30 April 2027. There is still time.
Incorporated in August 2026
You are inside the three-month registration window now. A company incorporated on 15 August 2026 should have its Corporate Tax registration application submitted by mid-November 2026. Aim for 14 November so you are not relying on how the three months are counted. Register on time and the AED 10,000 penalty never arises. If you do slip, the waiver becomes your fallback: file the first return within 7 months of your first year end.
Corporate Tax registration deadlines under FTA Decision No. 3 of 2024
For companies that already held a licence on 1 March 2024, the FTA set these deadlines. All of them have now passed. Businesses still unregistered today are already liable for the AED 10,000 penalty, and the waiver is their only way to have it removed.
| Licence issued in (any year) | Registration deadline |
|---|---|
| January or February | 31 May 2024 |
| March or April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August or September | 31 October 2024 |
| October or November | 30 November 2024 |
| December | 31 December 2024 |
| No licence on 1 March 2024 | 31 May 2024 (three months from the Decision’s effective date) |
Rules for everyone else
- UAE companies incorporated on or after 1 March 2024, including free-zone companies: within three months of incorporation or establishment.
- Foreign companies effectively managed and controlled in the UAE: within three months of the end of their financial year.
- Non-resident companies with a UAE permanent establishment: within six months of the date the permanent establishment comes into existence.
- Resident individuals running a business: by 31 March of the year after the year their business turnover first exceeds AED 1 million.
Freelancers and sole traders: the AED 1 million rule
Individuals are not caught by Corporate Tax because of their salary, investment income or personal real estate. They become taxable only when turnover from a business or business activity carried on in the UAE exceeds AED 1 million in a calendar year. A consultant whose 2026 business turnover reaches AED 1.2 million must register by 31 March 2027 and file the 2026 return by 30 September 2027. For an individual the tax period is the calendar year, so the 7-month waiver point after a 31 December year end is 31 July. If you registered late, confirm eligibility on the FTA checker before relying on it.
What happens if you miss the 7-month window?
- The AED 10,000 registration penalty stays. There is no second waiver for a later tax period.
- Late filing adds up. Under Cabinet Decision No. 75 of 2023, a late Corporate Tax return costs AED 500 for each month (or part of a month) in the first 12 months, then AED 1,000 a month.
- Late payment accrues at 14% a year, calculated monthly on the unpaid tax, from the day after the payment deadline.
- You can still ask for reconsideration. Under Article 29 of the Tax Procedures Decree-Law (Federal Decree-Law No. 28 of 2022), you have 40 business days from notification of a penalty to file a reasoned reconsideration request. It is discretionary and needs a real reason and evidence. It is not a substitute for the waiver.
More detail on each penalty is in our guide to UAE Corporate Tax penalties.
How to register for Corporate Tax on EmaraTax
Registration is free and done entirely online. Have your trade licence, memorandum or articles of association, and the Emirates ID and passport of the authorised signatory ready before you start.
Sign in to EmaraTax
Log in at tax.gov.ae with UAE Pass or an email account. If your business already has a VAT profile, use the same taxable-person profile.
Open Corporate Tax registration
From the taxable person’s dashboard, choose Corporate Tax and start a new registration.
Enter entity and licence details
Legal name as on the licence, licence number and issuing authority, business activities, financial year, and every branch or additional licence.
Add owners and the authorised signatory
Shareholders, managers and the person signing, with proof of authorisation such as a power of attorney or MoA extract.
Upload documents and submit
Trade licence, MoA/AoA and signatory ID. The FTA may come back with questions, so answer them quickly because the clock keeps running on your return.
Receive your Corporate Tax TRN
This number is separate from any VAT TRN. Diarise the 7-month waiver date immediately.
For a fuller walk-through, including free-zone points, see Corporate Tax registration in Dubai. For more on the difference between your VAT and Corporate Tax numbers, see TIN vs TRN in the UAE.
Small Business Relief: the other deadline that ends in 2026
Small Business Relief lets a resident business with revenue of AED 3 million or less in the current tax period and every earlier one elect to be treated as having no taxable income. It only applies to tax periods ending on or before 31 December 2026. For a calendar-year business, the 2026 return is the last one where it can be claimed.
Two points get confused. Small Business Relief is not the same as the 0% band on the first AED 375,000 of taxable income: the 0% band applies to every taxable person and does not expire. And the relief is claimed in the return, so you still have to be registered and file. Being small does not excuse late registration. Full rules are in our Small Business Relief guide.
Checklist before you file for the waiver
- Confirm the exact end date of your first tax period, including any short or extended first financial year.
- Work out the 7-month date and put it in the diary with a two-week buffer.
- Check that your Corporate Tax TRN is issued and your EmaraTax profile shows the correct financial year.
- Close the books for the period and prepare financial statements. Audited statements are needed if you are a Qualifying Free Zone Person or your revenue exceeds AED 50 million.
- Decide on elections made in the return, such as Small Business Relief (if revenue is AED 3 million or less) or the Qualifying Free Zone Person position.
- File the return and pay any tax due before the 7-month date. Then check your EmaraTax penalty balance and, if you had paid the AED 10,000, look for the credit.
Filing mechanics and supporting schedules are covered in Corporate Tax filing in the UAE, and every date is in Corporate Tax return deadlines.
Registered late? Don’t let the waiver window close.
Naraa can register you on EmaraTax, prepare your first Corporate Tax return and file it inside the 7-month window, so the AED 10,000 penalty is removed.
Frequently asked questions
Is the UAE Corporate Tax late registration penalty waiver still available?
Yes. As of September 2026 the FTA initiative that began in April 2025 is still running, and no end date has been announced. In May 2026 the FTA said more than 68,600 businesses had benefited. Your own eligibility ends 7 months after your first tax period closes.
What is the deadline to get the corporate tax registration penalty waived?
File your first Corporate Tax return or annual declaration within 7 months of the end of your first tax period. For a first period ending 31 March 2026 that is 31 October 2026. For one ending 31 December 2026 it is 31 July 2027.
Do I need to apply separately for the waiver?
No. You qualify by registering and filing your first return within the 7-month window. If you had already paid the AED 10,000 penalty, the FTA credits it back to your EmaraTax account. You can confirm eligibility with the FTA’s online waiver checker.
When should businesses incorporated in August register for corporate tax?
Companies incorporated from 1 March 2024 onwards must register within three months of incorporation, so a company formed in August 2026 should file by mid-November 2026. Older licences issued in August had a fixed deadline of 31 October 2024, which has passed.
What is the penalty for late corporate tax registration in the UAE?
AED 10,000, under Cabinet Decision No. 10 of 2024. Cabinet Decision No. 129 of 2025 did not change it. It is waived only if you file your first return within 7 months of your first tax period’s end.
Does the waiver apply to my second tax period?
No. The waiver is tied only to the first tax period. If that window has passed, filing early for a later year does not remove the registration penalty. A reasoned reconsideration request within 40 business days of the penalty notice is the remaining route, and it is discretionary.
Do freelancers and sole traders have to register for Corporate Tax?
Only if their UAE business turnover exceeds AED 1 million in a calendar year. They must then register by 31 March of the following year and file that year’s return by 30 September. Salary, personal investments and personal property income do not count.
Is Small Business Relief ending?
Yes. Small Business Relief applies only to tax periods ending on or before 31 December 2026, for businesses with revenue of AED 3 million or less. It is separate from the 0% rate on the first AED 375,000 of taxable income, which continues.