What is the VAT late return penalty?

Cabinet Decision No. 40 of 2017 (as amended): AED 1,000 the first time, AED 2,000 if repeated within 24 months.

What is the Corporate Tax late return penalty?

Cabinet Decision No. 75 of 2023: AED 500 per month (or part) for the first 12 months, then AED 1000 per month.

Rough numbers from published Cabinet Decision tables for late VAT returns, late CT returns, and one late CT registration amount.

Penalty typeRepeat within 24 months?

AED 1,000.00

Cabinet Decision No. 40 of 2017 (as amended): AED 1,000 first time, AED 2,000 if repeated within 24 months.

Late payment percentages and other table rows are not modelled here. Always read the Cabinet Decision PDF on tax.gov.ae.

What is the VAT late return penalty?: Cabinet Decision No. 40 of 2017 (as amended): AED 1,000 the first time, AED 2,000 if repeated within 24 months.
What is the Corporate Tax late return penalty?: Cabinet Decision No. 75 of 2023: AED 500 per month (or part) for the first 12 months, then AED 1000 per month.

Not tax advice. Check figures and deadlines yourself or with your advisor. Facts on this page last checked: 2026-10-11.