The UAE continues to strengthen its Corporate Tax framework by introducing clearer procedures and compliance requirements for businesses and organisations. One of the important UAE Corporate Tax updates in 2026 is Federal Tax Authority (FTA) Decision No. 15 of 2026, which revises the procedures for obtaining Corporate Tax exemptions.
Issued on 8 September 2026 and effective from 15 September 2026, the decision replaces FTA Decision No. 7 of 2023. It introduces revised exemption application deadlines, registration requirements and specific provisions for entities seeking exemptions for earlier Tax Periods.
These changes are particularly relevant to investment funds, pension and social security funds, eligible subsidiaries and certain other entities recognised under UAE Corporate Tax legislation.
Understanding these requirements is essential for maintaining compliance and avoiding unnecessary complications during the exemption application process.
At Daxin Global UAE, our Corporate Tax Advisory Services help organisations understand their tax obligations, assess potential exemptions and navigate UAE Corporate Tax regulations.
What Is UAE FTA Decision No. 15 of 2026?
FTA Decision No. 15 of 2026 establishes updated procedures for Corporate Tax registration and exemption applications for specified categories of Exempt Persons under Federal Decree-Law No. 47 of 2022, as amended.
The decision provides greater clarity regarding when eligible entities can apply for exemption, how applications should be submitted and when an approved exemption becomes effective.
Importantly, the decision does not independently introduce new categories of Corporate Tax exemptions. Eligibility remains subject to the UAE Corporate Tax Law and applicable Cabinet and Ministerial Decisions.
Key Areas Covered by the New FTA Decision
The revised provisions address several important compliance matters:
- Corporate Tax registration: Requirements for eligible Exempt Persons to complete registration with the FTA.
- Exemption application deadlines: An extended standard application period of 90 Business Days.
- Retrospective exemptions: Special deadlines for certain entities seeking exemption for earlier Tax Periods.
- Parent-subsidiary applications: Rules governing exemption applications involving eligible ownership structures.
- Effective date of exemption: Clarification of when an approved exemption applies.
These changes aim to provide a more structured approach to UAE Corporate Tax exemption procedures.
Key Changes Introduced by UAE FTA Decision No. 15 of 2026
1. Corporate Tax Exemption Application Deadline Extended to 90 Business Days
One of the most significant changes is the extension of the standard exemption application deadline from 60 Business Days to 90 Business Days.
Under the revised rules, eligible entities required to apply for exemption must submit their applications after the end of the Tax Period in which they satisfy the applicable exemption conditions, and no later than 90 Business Days after that period ends.
For this purpose, Business Days exclude weekends and official Federal Government holidays.
The additional time allows organisations to assess their eligibility, prepare supporting documents and coordinate their applications.
However, businesses should not delay their preparations simply because the application window has been extended.
2. Revised Corporate Tax Registration Requirements
The new decision aligns Corporate Tax registration deadlines for the specified categories of Exempt Persons with FTA Decision No. 3 of 2024, as amended.
Entities covered by Article 4(1)(e) to (i) must assess their registration obligations under the applicable rules.
For entities required to obtain FTA approval of their exemption application, Corporate Tax registration must first be approved before they submit the exemption request.
Daxin Global provides Corporate Tax Registration and Deregistration Services in the UAE to help organisations understand the applicable procedures and registration obligations.
3. Special Transitional Deadlines for Corporate Tax Exemptions
FTA Decision No. 15 of 2026 also introduces special application deadlines for certain entities seeking exemption for earlier Tax Periods.
These deadlines depend on the relevant exemption category and underlying legislation.
Eligible entity or category | Application deadline | Applicable circumstances |
Certain UAE entities wholly owned and controlled by Government Entities or Government Controlled Entities | 31 October 2026 | Eligible Tax Periods ending before 1 January 2026 |
Persons eligible for retrospective exemption under Cabinet Decision No. 55 of 2025 | 31 December 2026 | Retrospective exemption subject to the applicable conditions |
Certain juridical persons qualifying under Article 5 of Cabinet Decision No. 34 of 2025 | 31 December 2026 | Tax Periods commencing in 2025 and ending on or before 31 August 2026 |
Important update: As of November 2026, the 31 October 2026 transitional deadline has passed. Entities affected by this deadline should obtain professional advice on their position. The 31 December 2026 deadline remains relevant for the categories specified above.
In addition, certain persons becoming eligible for retrospective exemption through a Cabinet Decision issued on or after 1 January 2026 may have 90 Business Days from the end of the Tax Period in which the relevant Cabinet Decision was issued to apply.
Organisations should carefully identify which deadline applies to their specific circumstances.
4. Updated Procedures for Parent and Subsidiary Exemption Applications
The decision also addresses exemption applications involving certain wholly owned and controlled subsidiaries.
Where an eligible subsidiary is owned and controlled by an Exempt Person falling within the specified categories, the subsidiary may submit its exemption application after the parent has submitted its own application.
However, the FTA will not decide the subsidiary’s application until the relevant parent’s exemption application has been approved.
This makes coordinated tax planning important for investment structures, pension funds and corporate groups seeking exemption.
5. Clarification of the Effective Date of Exemption
Under FTA Decision No. 15 of 2026, an approved Corporate Tax exemption generally becomes effective from the beginning of the Tax Period specified in the application.
However, the FTA may determine an alternative effective date in certain circumstances, including where:
- The Tax Period specified in the application is incorrect.
- An eligible entity is acquired during a Tax Period.
- The entity meets the exemption conditions in a subsequent Tax Period.
- Applicable legislation allows an exemption to operate retrospectively.
This clarification helps eligible organisations understand how the timing of their exemption may affect their Corporate Tax position.
Which Entities Are Covered by UAE FTA Decision No. 15 of 2026?
The decision addresses registration procedures for the Exempt Person categories identified in Article 4(1)(e) to (i) of the UAE Corporate Tax Law.
Relevant categories include:
- Qualifying Public Benefit Entities: Organisations meeting the applicable requirements and included in the relevant Cabinet Decision.
- Qualifying Investment Funds: Investment funds satisfying the prescribed exemption conditions.
- Public and Private Pension or Social Security Funds: Eligible funds operating in accordance with the applicable rules.
- Certain Wholly Owned and Controlled Subsidiaries: Entities satisfying the relevant ownership, control and activity requirements.
- Other Cabinet-Designated Persons: Entities specified for exemption under applicable Cabinet Decisions, including certain qualifying limited partnerships.
Not all these entities follow the same exemption application process. For example, Qualifying Public Benefit Entities are subject to the applicable Cabinet-listing and registration requirements rather than the standard FTA exemption application procedure.
Government Entities and certain natural resource businesses are governed by separate exemption provisions.
Being eligible for an exemption does not automatically remove every tax compliance obligation. Entities must consider registration, annual declarations, recordkeeping and other applicable requirements.
Additional Corporate Tax Compliance Requirements for Exempt Persons
Annual Declarations and Continuing Eligibility
Although Decision No. 15 of 2026 replaces the earlier exemption procedure decision, it does not eliminate existing annual declaration requirements.
Under FTA Decision No. 11 of 2023, the specified categories of Exempt Persons must submit an annual declaration generally within nine months from the end of the relevant Tax Period.
The declaration confirms that the entity continues to satisfy the relevant exemption conditions and that its FTA registration information remains valid.
Therefore, organisations should monitor their eligibility throughout the year rather than treating exemption approval as a one-time compliance exercise.
Application of the Decision to Previous Tax Periods
FTA Decision No. 15 of 2026 applies to Tax Periods beginning on or after 1 June 2023, in relation to applications submitted on or after 15 September 2026.
This provision is especially important for entities reviewing earlier tax positions or determining whether they qualify for retrospective exemption under the applicable legislation.
The ability to apply retrospectively is not universal and must be assessed against the specific legal conditions.
Steps to Prepare for the Updated UAE Corporate Tax Exemption Requirements
Organisations seeking Corporate Tax exemption should adopt a structured compliance approach.
Step 1: Assess Corporate Tax Exemption Eligibility
Review the organisation’s legal structure, ownership, business activities and relevant legislation to determine whether it qualifies as an Exempt Person.
Step 2: Verify Corporate Tax Registration Status
Determine whether Corporate Tax registration is required and ensure that applicable registration obligations have been completed.
Step 3: Identify the Correct Application Deadline
Check whether the standard 90-Business-Day deadline applies or whether the organisation falls under a special transitional or retrospective exemption provision.
Step 4: Prepare Supporting Documents
Gather the relevant information, which may include incorporation documents, ownership and control records, financial statements and other evidence demonstrating compliance with the exemption conditions.
Step 5: Coordinate Applications Within Corporate Groups
Where eligible parent companies and subsidiaries are involved, ensure that exemption applications are submitted in the required sequence.
Step 6: Review Continuing Compliance Requirements
Identify annual declaration requirements, documentation responsibilities and other obligations that remain applicable after exemption is granted.
Step 7: Obtain Professional Corporate Tax Guidance
Where eligibility, retrospective treatment or filing requirements are uncertain, consulting a qualified Corporate Tax professional can help the organisation assess its obligations and avoid procedural mistakes.
How Daxin Global UAE Can Help With Corporate Tax Exemption
Navigating UAE Corporate Tax legislation requires careful interpretation of regulatory requirements, application procedures and entity-specific circumstances.
Daxin Global UAE provides Corporate Tax advisory and compliance services to help organisations understand their responsibilities under the UAE tax framework.
Our relevant services include:
- Corporate Tax Advisory – Assessing Corporate Tax obligations, exemption eligibility and applicable regulatory requirements.
- Corporate Tax Registration and Deregistration – Supporting the registration process and related compliance requirements.
- Corporate Tax Return Filing – Assisting businesses with applicable Corporate Tax reporting and filing obligations.
- Tax Agency Services – Providing tax compliance support and assistance with applicable FTA procedures.
Our team can also help organisations review their documentation and understand the potential implications of FTA Decision No. 15 of 2026 for their Corporate Tax position.
Need Assistance With UAE Corporate Tax Exemption?
The introduction of FTA Decision No. 15 of 2026 highlights the importance of accurate registration, timely exemption applications and ongoing Corporate Tax compliance.
Whether your organisation needs to assess its exemption eligibility, review a previous Tax Period or understand an upcoming application deadline, professional guidance can help you make informed compliance decisions.
Daxin Global UAE is here to support your Corporate Tax compliance needs.
Contact Daxin Global UAE to discuss your Corporate Tax requirements and explore how our team can assist your organisation.
FAQs:
FTA Decision No. 15 of 2026 updates the procedures governing Corporate Tax registration and exemption applications for specified categories of Exempt Persons. It replaces FTA Decision No. 7 of 2023 and became effective on 15 September 2026.
The standard deadline for relevant exemption applications is 90 Business Days after the end of the Tax Period in which the entity meets the exemption conditions. Certain entities are subject to special deadlines under transitional provisions.
Potentially eligible categories include Qualifying Public Benefit Entities, Qualifying Investment Funds, public and private pension or social security funds, certain wholly owned and controlled subsidiaries and other qualifying persons specified under Cabinet Decisions. Eligibility depends on the applicable legal requirements.
Registration requirements vary by category. Entities covered by the registration provisions of FTA Decision No. 15 of 2026 must register within the applicable timelines. Entities applying for exemption under the decision must obtain approval of their Corporate Tax registration before submitting the exemption application.
Yes, certain entities may apply for retrospective exemption where the applicable legislation permits it. Specific deadlines and eligibility conditions must be satisfied. Retrospective exemption is not automatically available to every entity.
Yes. The categories covered by FTA Decision No. 11 of 2023 must submit an annual declaration within the prescribed period, generally nine months after the end of the relevant Tax Period, to confirm continued eligibility and the validity of FTA records.
Daxin Global UAE provides Corporate Tax advisory, registration and compliance support. Our team can assist organisations in assessing exemption eligibility, reviewing applicable deadlines and understanding the documentation and procedures relevant to their circumstances.
