Get your AED 10,000 penalty waived or refunded
Since May 2025, the Federal Tax Authority has been running a penalty waiver initiative for businesses that registered for Corporate Tax late. File your first tax return within 7 months of your first tax period's end, and the standard AED 10,000 late-registration penalty can be exempted — or refunded if you've already paid it.
- Applies whether you've already paid the penalty, or haven't yet
- Applies even if you haven't registered at all — as long as you act within the window
- No separate refund application — the FTA processes it once conditions are met
The FTA's checker requires UAE Pass sign-in and your entity's establishment date and financial year. Don't know your registration deadline yet? Use our deadline calculator first.
Get Help With Your Waiver
Tell us about your business — we'll confirm your eligibility and handle the filing.
File within 7 months of your first tax period's end
The same 7-month filing window covers three different starting positions.
Registered late, penalty not yet paid
File your first tax return (or annual declaration) within 7 months of the end of your first tax period, and the AED 10,000 late-registration penalty is waived — you won't be charged.
Registered late, penalty already paid
File within the same 7-month window and the penalty you already paid is refunded back to your FTA account — no separate refund application needed.
Not registered yet
Submit your Corporate Tax registration application and your first tax return together, both within 7 months of your first tax period's end, to qualify for the same exemption.
Source: FTA Public Clarification CTP006, implementing a Cabinet-approved waiver initiative announced by the Federal Tax Authority on 7 May 2025.
What you'll need
Common questions
What exactly is the penalty waiver initiative?+
It's an FTA-administered concession — set out in Public Clarification CTP006 and implemented from 7 May 2025 following Cabinet approval — that waives or refunds the standard AED 10,000 Corporate Tax late-registration penalty for taxpayers who file their first tax return (or annual declaration) within 7 months of the end of their first tax period, regardless of when they actually register.
Does it matter if my original deadline was before the initiative was announced?+
No. The FTA has confirmed the exemption applies whether your registration deadline fell before or after the initiative was implemented — what matters is filing your first return within the 7-month window, not when you missed your original registration date.
How do I check if I actually qualify?+
Use the FTA's official Corporate Tax Late Registration Penalty Waiver Check tool, linked below. You'll need your entity's establishment/incorporation date and your first financial year, and you'll need to sign in with UAE Pass to use it.
I don't know my registration deadline yet — where do I start?+
Use our free Corporate Tax registration deadline calculator first to establish your exact deadline under FTA Decision No. 3 of 2024, then come back here to check your waiver eligibility if that deadline has already passed.
What if I file after the 7-month window closes?+
The waiver only applies within that 7-month window. Outside it, the standard AED 10,000 penalty stands (and continues accruing exposure the longer registration is delayed) — so the priority is to register and file as soon as possible rather than wait.
Don't pay AED 10,000 you may not owe
We'll confirm your eligibility, register or file on your record, and manage the waiver process directly with the FTA.