The FTA clarified that this seven-month rule applies only to the first tax period, and not to future years. Whether the original deadline passed before or after the new decision came into effect doesn’t matter—the waiver can still apply.
Businesses that have already paid a penalty for registering late can also benefit. If they meet the new deadline by submitting their tax return within seven months, the fine will be refunded and credited to their tax account.
The same refund will apply to companies that were fined for late submission of returns, even if they filed before the waiver was officially announced.
‘Act quickly’
The head of the FTA, Khalid Ali Al Bustani, encouraged all businesses that haven’t yet registered to act quickly and submit their registration and tax returns through the EmaraTax platform to benefit from the exemption.
He also praised the high number of businesses that registered in the first quarter of 2025, with over 543,000 companies now signed up for corporate tax.
The FTA said this waiver aims to encourage businesses to comply voluntarily with tax rules and to simplify the tax process across all sectors. They will continue raising awareness and providing guidance to help companies understand and meet their tax obligations.