Choose the scenario and tax type. The estimate separates Corporate Tax from VAT/Excise, itemises the AED result and does not hide the transition uncertainty around 14 April 2026.
Choose a scenario first. The fields change only where the legal regime genuinely needs different facts.
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Cabinet Decision 129/2025 updated VAT, Excise and Tax Procedures penalties. Corporate Tax remains under the separate Cabinet Decision 75/2023. A late CT return therefore accrues AED 500 for each started month in the first 12 and AED 1,000 thereafter — it is not the fixed AED 1,000 / AED 2,000 VAT/Excise pair.
Use this ledger to verify the selection before sending any facts to the server. The repository dossier records the conventions and hand-worked test fixtures.
| Scenario | Verified rule | Source |
|---|---|---|
| Late CT registration | AED 10,000; waiver if first return ≤ 7 months | tax.gov.ae2026-07-29 |
| VAT/Excise late return | AED 1,000 first; AED 2,000 for a repeat ≤ 24 months | tax.gov.ae2026-07-29 |
| Corporate Tax late return | AED 500/month for the first 12; then AED 1,000/month | tax.gov.ae2026-07-29 |
| VAT/Excise late payment | 2% + 4% / month · cap 300% → 14% / year · charged monthly from 2026-04-14 | tax.gov.ae2026-07-29 |
| Voluntary Disclosure | 1%/month before audit; +15% after an audit notice | tax.gov.ae2026-07-29 |
For VAT/Excise, the old regime is 2% on the next day plus 4% per month, capped at 300%. The new regime is 14% per annum charged monthly. The official material reviewed does not explain the transition for arrears that began before the effective date. A spanning case therefore returns two whole-period readings marked provisional; v1 does not calculate split accrual.
2% plus 4% at reached monthly dates, capped at 300% of unsettled tax.
The same period is read once under each complete formula.
14% per annum / 12 for each month or part.
After 14 April 2026 for VAT/Excise, and already under Decision 75 for Corporate Tax, a disclosure before an audit notice is estimated at 1% of the Tax Difference for each month or part. Waiting for an audit adds a fixed 15% component. The calculator shows both AED lines; it does not model the probability of an audit.
The initiative concerns the AED 10,000 late Corporate Tax registration penalty and only the first Tax Period. The first return must be filed no later than seven calendar months from the period end. An unpaid assessment is waived; a paid amount is credited to the Corporate Tax account in EmaraTax. Use the FTA service for final eligibility.
Open the FTA eligibility checker →Cabinet Decision 106/2025 now publishes specific amounts for implementation delays, individual documents and late system-failure notices. The full explanation lives on the dedicated e-invoicing page so those rules are not mixed into tax-return and tax-payment estimates.
E-invoicing penalties, phases and the 14-day rule →Short answers about the estimate boundaries.
This estimate is general information, not tax or legal advice, an official FTA assessment or a waiver guarantee. Percentage results are rounded to the nearest AED for display only. Verified as of 29 July 2026.
