3 July 2026 · Penalty relief
The AED 10,000 Penalty Waiver Explained
The FTA waives the AED 10,000 corporate tax late-registration penalty if you file your first corporate tax return within seven months of the end of your first tax period — earlier than the normal nine-month deadline. For a first period ending 31 December 2025, filing by 31 July 2026 removes the penalty entirely.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
File early, pay nothing extra
The waiver is an incentive to get your first return in ahead of schedule.
- Applies to the late-registration penalty of AED 10,000.
- Condition: file the first CT return within 7 months of the first period end.
- That is two months earlier than the standard 9-month deadline.
- For a 31 Dec 2025 year-end, the date is 31 July 2026.
Plan the early filing
Missing the 7-month window means the penalty can stand.
- Confirm your first tax period precisely.
- Get books and financials ready ahead of the early date.
- File the first return before the 7-month cutoff.
- Keep evidence of the filing date.
Frequently Asked Questions
For businesses that registered late or are unsure.
Who qualifies for the waiver?
Taxable persons who file their first corporate tax return within seven months of the end of their first tax period.
Is it automatic?
It is tied to meeting the early-filing condition. Filing on time in that window is what secures the waiver.
What if I already paid the penalty?
Speak to a consultant about your specific case; the treatment depends on your circumstances and timing.
Can Exiloz make sure we qualify?
Yes. We fast-track your first return so it lands inside the waiver window.
Capture the penalty waiver
Exiloz times your first filing so the AED 10,000 penalty never applies.