TaxSavvyAE

Late Corporate Tax return under SBR

I forgot to file my Corporate Tax return even though I qualify for SBR. What is the penalty?

The situation

Late filing penalties apply even if no tax is due. They are AED 500 a month for the first 12 months and AED 1,000 a month after that.

The law

  • Art 53, Federal Decree-Law 47 of 2022: Return due within 9 months of the end of the tax period
  • Cabinet Decision 75 of 2023 on Corporate Tax penalties: Monthly penalty for late returns

What it means for you

File now to stop the monthly count. Example: a return due 30 September 2026 filed on 10 November 2026 is two months late, so AED 1,000. If the late registration waiver was also in play, filing late may lose it. A reconsideration request is possible only with real grounds.

What to do

  1. File the return today.
  2. Note the penalty assessed.
  3. Pay it or file reconsideration within the deadline with evidence.
  4. Set reminders for next year.

We can do this for youCorporate Tax return with Small Business Relief for SMEs and freelancers with revenue up to AED 3 million: AED 2,250

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