Missed the Corporate Tax payment date
We filed our return on time but paid two months late. What will the penalty be?
The situation
Late payment of Corporate Tax attracts a monthly penalty. Reported 2026 rules apply 14 percent a year, charged monthly, on the unpaid amount.
The law
- Art 48, Federal Decree-Law 47 of 2022: Tax due within 9 months of the period end
- Cabinet Decision 75 of 2023 on Corporate Tax penalties: Monthly penalty on unpaid tax
What it means for you
Example: tax of AED 60,000 paid two months late. At 14 percent a year, about 1.17 percent a month, the penalty is roughly AED 1,400. Pay as soon as possible to stop it growing. Keep proof of the payment date, because bank transfers can take a day or two to reach the FTA.
What to do
- Pay the outstanding tax now.
- Check the penalty in EmaraTax.
- Keep the payment confirmation.
- Set payment a week before the due date next year.
Confirm the current rate for Corporate Tax in the FTA penalty schedule; Cabinet Decision 129 of 2025 is described as covering VAT and excise.
We can do this for youStandard Corporate Tax return: taxable income computation at 0% and 9%, adjustments, losses and payment: AED 4,750