Corporate tax late registration amnesty sees 68,600 beneficiaries; number expected to rise to 91,000
The Federal Tax Authority announced that more than 68,600 taxpayers have benefited from the corporate tax late registration amnesty, which requires eligible entities to register and file within a shortened seven-month window to have late-registration penalties waived.
Federal Tax Authority reports 68,600 beneficiaries
The Federal Tax Authority (FTA) said the initiative, introduced by Cabinet decision and implemented in April 2025, has already covered over 68,600 corporate taxpayers during 2025 and the early months of 2026.
The FTA added that, with continued take-up, the total number of beneficiaries is projected to exceed 91,000 in the coming period.
Scope and effective dates of the amnesty
The amnesty applies to administrative penalties arising from late registration for corporate tax that occurred from June 1, 2023, onwards.
The Cabinet resolution enacted in April 2025 sets the scheme’s eligibility and procedural requirements for those who delayed registration and subsequently incurred fines.
Conditions for automatic waiver and filing deadlines
To qualify for the waiver, a taxpayer or an exempt person required to register must both complete registration and submit the corporate tax return (or annual declaration where applicable) within seven months of the end of the first tax period or fiscal year.
The FTA clarified that the shortened seven-month filing window replaces the usual nine-month timeframe only for the first tax period or first fiscal year covered by the initiative.
Credit and refund mechanics on Emirates Tax
Where a late-registration penalty has already been paid, the FTA will automatically credit the amount to the taxpayer’s account on the Emirates Tax digital platform.
That credited balance may be used to offset future tax liabilities or reclaimed by submitting a refund request through the platform, the authority said.
Types of taxpayers eligible under the initiative
The amnesty covers registered taxpayers who were assessed a late-registration penalty whether the fine remains unpaid or has been settled, as well as persons who have not yet filed their return.
Unregistered entities who complete the registration and submit the required return or annual declaration within the prescribed seven months will also have the penalty cancelled or refunded, depending on the circumstances.
Authority’s outreach and rationale for the scheme
FTA Director-General Abdulaziz Mohammed Al Mulla encouraged eligible taxpayers who have not yet registered to use the amnesty, describing it as part of the leadership’s direction to implement the tax system with transparency and flexibility.
He said the authority is intensifying support and procedural facilitation to help taxpayers meet their obligations while sustaining the UAE’s business competitiveness and economic momentum.
The FTA said it is conducting proactive awareness campaigns and providing continuing administrative support to promote voluntary compliance.
These efforts include guidance on registration, uploading documentation, and step-by-step instructions for filing returns through Emirates Tax.
More than 22,000 taxpayers remain identified by the FTA’s database as potential beneficiaries who can still benefit by completing registration and filing within the seven-month window.
The authority expects many of these cases to be resolved in the coming weeks as outreach continues and firms respond to the incentive.
Tax advisors and corporate finance teams are being urged to review their records to determine whether past delays in registration triggered administrative penalties and, if so, to follow the FTA’s registration and filing procedure to secure the waiver.
Timely action will ensure eligible entities receive automatic cancellation or account credit without the need for separate reconsideration requests.
The initiative is limited to the first tax period or first fiscal year for which registration was late; subsequent periods remain subject to standard registration and filing rules.
Businesses should therefore treat the amnesty as a one-time opportunity to clear legacy late-registration issues and align future compliance with the regular timelines.
Taxpayers seeking to benefit should register on the Emirates Tax platform, submit the required corporate tax return or annual declaration within seven months of the end of the relevant first period, and verify that their account reflects any automatic credit or cancelled penalty.
Those who have already paid penalties will see the amounts credited automatically, enabling immediate offsetting of other obligations or submission of a refund claim where preferred.
The FTA reiterated that the measure aims to remove administrative barriers from the compliance process while maintaining the integrity of the tax system.
Eligible taxpayers are advised to act promptly to secure relief under the amnesty and to consult official FTA guidance for the procedural steps required.