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May 15, 2026

This decision establishes the administrative penalties for non-compliance with the UAE's Corporate Tax Law (FDL 47 of 2022) and Tax Procedures Law (FDL 28 of 2022). An annexed table provides a comprehensive list of violations and their corresponding monetary penalties. Key infractions addressed include the failure to keep required records, failure to submit a timely deregistration application, late filing of corporate tax returns, submitting an incorrect return, and failure to settle payable tax. Penalties consist of both fixed amounts and recurring monthly fines, designed to enforce strict adherence to the tax framework.

This is not an Official Translation:

The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Cabinet Decision No. 75 of 2023 – Issued 10 July 2023 – (Effective 1 Aug 2023)

Cabinet Decision No. 10 of 2024 – Issued 22 Feb 2024 – (Effective 1 Mar 2024)

[GTL Notes]

The Cabinet has decided:

Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competences of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Law No. 14 of 2016 on Violations and Administrative Penalties in the Federal Government,
Federal Decree-Law No. 28 of 2022 on Tax Procedures,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,
Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE, and its amendments,
Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,

Article 1 - Definitions

Definitions in Federal Decree-Law No. 28 of 2022 on Tax Procedures and in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses shall apply to this Decision, otherwise, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires: