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UAE Tax Penalties Table
The administrative penalties of the UAE tax laws in the latest version recorded in our library — Tax Procedures, Excise Tax, VAT, Corporate Tax and e-invoicing. Search by violation, amount or item, and open the decision each row comes from. General information: the official text always prevails.
Latest version onlyEach row linked to its decisionEnglish and Arabic
Official sourceEach row links to its decision
The decision’s page in the library links to the Ministry of Finance or FTA text.
Latest versionAmendments already applied
Each table is shown as amended; every amending decision has its own page in the library.
General informationNot tax advice
Where wording differs, the official Arabic text prevails.
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| Tax | Table / item | Violation | Penalty | Table version in force from | Source |
|---|---|---|---|---|---|
| Tax Procedures & the FTA Cabinet Decision No. 40 of 2017 | |||||
| Tax Procedures & the FTA | Table 1, item 1 | Failure to keep the required records | AED 10,000 for each violation; AED 20,000 in each case of repeated violation within 24 months from the date of the last violation. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 2 | Failure to submit tax data, records and documents in Arabic when requested | AED 5,000. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 3 | Failure to submit a registration application within the timeframe | AED 10,000. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 4 | Failure to submit a deregistration application within the timeframe | AED 1,000 on late submission and on the same date monthly, up to a maximum of AED 10,000. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 5 | Failure to inform the FTA of changes to the tax record | AED 1,000 for each violation; AED 5,000 in each case of repeated violation within 24 months. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 8 | Failure to submit the Tax Return on time | AED 1,000 for the first time; AED 2,000 in case of repetition within 24 months. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 9 | Failure to settle Payable Tax on time | a monthly penalty of 14% per annum, for each month or part thereof, on the unsettled amount from the day following the due date and on the same date monthly thereafter; for a Voluntary Disclosure or Tax Assessment the due date is 20 business days from submission or receipt. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 10 | Incorrect Tax Return | AED 500, unless corrected within the return deadline or by a Voluntary Disclosure that results in no difference in the Due Tax. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 11 | Voluntary Disclosure of errors | a monthly penalty of 1% of the Tax Difference, for each month or part thereof, from the day after the return due date (or the refund application) until the disclosure is submitted. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 12 | No Voluntary Disclosure before notification of a Tax Audit | a fixed penalty of 15% of the Tax Difference plus a monthly penalty of 1% of the Tax Difference for each month or part thereof. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 13 | Failure to facilitate the Tax Auditor (Art. 20 of the Tax Procedures Law) | AED 20,000. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Tax Procedures & the FTA | Table 1, item 15 | Failure to calculate tax due on the import of goods | 50% of the unpaid or undeclared tax. | CD 40/2017amended by CD 49/2021, CD 129/2025 | |
| Excise Tax Cabinet Decision No. 40 of 2017 | |||||
| Excise Tax | Table 2, items 1–3 | Excise Tax: prices not displayed inclusive of tax AED 5,000; designated-zone conditions the higher of AED 50,000 or 50% of the tax; price lists not provided AED 5,000 for the first time and AED 10,000 in case of repetition. | CD 40/2017amended by CD 49/2021, CD 129/2025 | ||
| VAT Cabinet Decision No. 40 of 2017 | |||||
| VAT | Table 3, items 1–3 | VAT: prices not displayed inclusive of tax AED 5,000; failure to notify use of the profit margin scheme AED 2,500; designated-zone conditions the higher of AED 50,000 or 50% of the tax. | CD 40/2017amended by CD 49/2021, CD 129/2025 | ||
| VAT | Table 3, items 4–6 | VAT: failure to issue a Tax Invoice or Tax Credit Note (or the alternative document) within the legal period, or to comply with electronic issuance conditions: AED 2,500 for each detected case. | CD 40/2017amended by CD 49/2021, CD 129/2025 | ||
| Corporate Tax Cabinet Decision No. 75 of 2023 | |||||
| Corporate Tax | Table, item 1 | Failure to keep records | AED 10,000 for each violation; AED 20,000 in each case of repeated violation within 24 months. | CD 75/2023amended by CD 10/2024 | |
| Corporate Tax | Table, item 3 | Late deregistration application | AED 1,000 on late submission and on the same date monthly, up to a maximum of AED 10,000. | CD 75/2023amended by CD 10/2024 | |
| Corporate Tax | Table, item 7 | Late Tax Return | AED 500 for each month or part thereof for the first twelve months; AED 1,000 for each month or part thereof from the thirteenth month onwards. | CD 75/2023amended by CD 10/2024 | |
| Corporate Tax | Table, item 8 | Late payment | a monthly penalty of 14% per annum, for each month or part thereof, on the unsettled Payable Tax from the day following the due date. | CD 75/2023amended by CD 10/2024 | |
| Corporate Tax | Table, items 9–11 | Incorrect return AED 500 (unless corrected before the filing deadline); voluntary disclosure 1% of the Tax Difference per month; no disclosure before a Tax Audit notice: a fixed 15% plus 1% per month. | CD 75/2023amended by CD 10/2024 | ||
| Corporate Tax | Table, item 13 | Failure to submit, or late submission of, a Declaration | AED 500 per month for the first twelve months; AED 1,000 per month from the thirteenth month. | CD 75/2023amended by CD 10/2024 | |
| Corporate Tax | Table, item 14 | Late Tax Registration application | AED 10,000 (added by Cabinet Decision No. 10 of 2024 from 1 March 2024). | CD 75/2023amended by CD 10/2024 | |
| Excise Tax Cabinet Decision No. 33 of 2019 | |||||
| Excise Tax | Table, item 1 | Possessing or handling Designated Excise Goods that do not carry a Mark | AED 50,000 and 50% of the excise tax due on the Designated Excise Goods. | CD 33/2019 | |
| Excise Tax | Table, item 2 | Knowingly allowing one's premises to be used for the sale of Designated Excise Goods in the State that do not carry a Mark | AED 25,000 for the first violation; AED 50,000 in case of repetition. | CD 33/2019 | |
| Excise Tax | Table, item 3 | Altering Marks affixed to Designated Excise Goods, or overprinting any Mark affixed to Designated Excise Goods | AED 50,000 and 50% of the excise tax due on the Designated Excise Goods. | CD 33/2019 | |
| Excise Tax | Table, item 4 | Failure to report the movement of Designated Excise Goods via the electronic system defined in Cabinet Decision No. 42 of 2018 | AED 20,000 per incident. | CD 33/2019 | |
| Excise Tax | Table, item 5 | Failure to comply with the requirements to securely store Marks as determined by the Authority | AED 50,000 per incident. | CD 33/2019 | |
| Excise Tax | Table, item 6 | Failure to comply with time limits to return unused Marks to the Authority | AED 50,000 per incident. | CD 33/2019 | |
| Excise Tax | Table, item 7 | Failure to affix Marks to Designated Excise Goods in the manner and location specified by the Authority | AED 25,000 for the first violation; AED 50,000 in case of repetition. | CD 33/2019 | |
| Excise Tax | Table, item 8 | Unauthorized trading, swapping, selling or otherwise supplying of Marks | AED 25,000 for the first violation; AED 50,000 in case of repetition; and a tax related penalty of 50% of the amount collected as a tax. | CD 33/2019 | |
| Excise Tax | Table, item 9 | Re-using Marks which have previously been used on a Designated Excise Good | AED 50,000 and 50% of the excise tax due on the Designated Excise Goods. | CD 33/2019 | |
| E-Invoicing Cabinet Decision No. 106 of 2025 | |||||
| E-Invoicing | Table, item 1 | Failure by the Issuer to implement the system, including failure to appoint an Accredited Service Provider within the Minister's timeline | AED 5,000 for each month or part thereof of delay. | CD 106/2025 | |
| E-Invoicing | Table, items 2–3 | Failure to issue and transmit an Electronic Invoice or Electronic Credit Note within the timeline | AED 100 for each document, up to a maximum of AED 5,000 per calendar month. | CD 106/2025 | |
| E-Invoicing | Table, items 4–5 | Failure by the Issuer or the Recipient to notify the FTA of a System Failure within the timeline | AED 1,000 for each day of delay or part thereof. | CD 106/2025 | |
| E-Invoicing | Table, item 6 | Failure to notify the Accredited Service Provider of changes to data registered with the FTA | AED 1,000 for each day of delay or part thereof. | CD 106/2025 | |
No penalty matches “Late payment”.
Where the rows come from
- Cabinet Decision No. 40 of 2017 — table version in force from 14 April 2026 · amended by Cabinet Decision No. 49 of 2021, Cabinet Decision No. 129 of 2025
- Cabinet Decision No. 75 of 2023 — table version in force from 1 March 2024 · amended by Cabinet Decision No. 10 of 2024
- Cabinet Decision No. 33 of 2019 — table version in force from 1 May 2019
- Cabinet Decision No. 106 of 2025 — table version in force from 15 October 2025
Last verified against official sources: 26 October 2026
General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.
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