11 July 2026 · Refunds
Getting ESR Penalties Refunded
Where an ESR administrative penalty was imposed or paid for a financial year ending after 31 December 2022, it is cancelled under the discontinuation, and amounts already paid are refunded. Businesses should identify any such penalty, follow the FTA process to confirm the cancellation, and keep proof of the original payment to secure the refund.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Penalties tied to discontinued periods
Only fines for FY 2023 onward are reversed.
- Penalty imposed for a post-2022 period = cancelled.
- Penalty already paid for such a period = refunded.
- 2019–2022 penalties are not automatically cancelled.
- Check the exact period each penalty relates to.
Follow the process and keep proof
A clean paper trail speeds the refund.
- List every ESR penalty and its period.
- Gather payment receipts and correspondence.
- Confirm the cancellation with the FTA.
- Track the refund to your account.
Frequently Asked Questions
For businesses that were penalised under ESR.
Which ESR penalties are refunded?
Those imposed or paid for financial years ending after 31 December 2022, which are cancelled under the discontinuation.
Do I need to apply for the refund?
You should confirm the cancellation and refund through the FTA process and keep proof of the original payment.
Are 2019–2022 penalties refunded too?
No, those relate to the still-valid ESR Period and are not automatically cancelled.
Can Exiloz pursue the refund?
Yes. We identify eligible penalties and handle the cancellation and refund follow-up.
Reclaim your ESR penalty
Exiloz checks which ESR penalties qualify for cancellation and secures the refund.