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Tax evasionVerified against official source

Verified against official source

This range was checked against the official legal text. Last verified: 2026-10-19.

Statutory range

Art. 25(2) — tax evasion: deliberately failing to settle payable tax; understating business/revenues to stay below thresholds; collecting tax while unregistered; reducing due tax; any other deliberate evasion act

Imprisonment: Prison sentence (term not specified in article)
Fine: Fine: 1×–3× the evaded tax

Prison and fine, or either.

Art. 25(3) — deliberately not settling a due administrative penalty (unless waived)

Imprisonment: Prison sentence (term not specified in article)
Fine: Fine: 1×–3× the administrative penalty

Prison and fine, or either.

Art. 25(4) — deliberately providing false information/data/documents to the Authority; concealing or destroying required documents/data; stealing/misusing/destroying Authority documents; preventing/hindering Authority employees

Imprisonment: Prison sentence (term not specified in article)
Fine: Fine up to AED 1,000,000

Prison and fine, or either. If any such act causes tax evasion or its facilitation/concealment, the Art. 25(2) penalty applies.

Note on this entry

The prison term for tax evasion is stated in the article as 'a prison sentence' with no numeric term — shown as term not specified.

Source

Statute: Federal Decree-Law No. 28 of 2022, Art. 25
Official source: Federal Tax Authority (tax.gov.ae) — official FTA text of Federal Decree-Law No. 28 of 2022
Verification status
Last verified: 2026-10-19

Not legal advice. This range is the statutory penalty as written in the law — it is not “your sentence.” What is NOT accounted for here: Priors, plea, discretion, payment of the tax / administrative fines due (not extinguished by the penalty). If you face a real charge, consult a licensed lawyer in the relevant jurisdiction.