UAE Corporate Tax
Timeline for Exemption Applications to FTA under UAE CT Law
Federal Tax Authority Decision No. 15 of 2026 introduces updated procedures and timelines for Corporate Tax registration and exemption applications for certain Exempt Persons in the UAE. The Decision takes effect from 15 September 2026 and replaces FTA Decision No. 7 of 2023 and is primarily relevant to exempt persons whose exemption is subject to notification, registration and/or approval by the Federal Tax Authority, including:
- Qualifying investment funds;
- Public or regulated private pension and social security funds;
- UAE juridical persons wholly owned and controlled by certain exempt persons; and
- Other persons whose exemption is conditional upon an application to, and approval by, the FTA.
Key Highlights:
| Area | What You Need to Know |
|---|---|
| Effective date | 15 September 2026 |
| CT registration | Relevant persons must first apply for Corporate Tax registration |
| Exemption application | Following registration, eligible persons may apply to the FTA for exemption |
| General deadline | Within 90 business days after the end of the Tax Period in which the exemption conditions were met |
| Effective date of exemption | Generally, from the start of the Tax Period specified in the approved application |
| Earlier Tax Periods | The Decision can apply to Tax Periods commencing on or after 1 June 2023, subject to the conditions in the Decision |
| Previous FTA Decision | FTA Decision No. 7 of 2023 is repealed |
Exemption Application Process:
For the relevant categories of Exempt Persons, the process can be understood simply as:
Apply for CT Registration
Check Exemption Eligibility
Relevant Tax Period Ends
Submit Exemption Application
FTA Review
FTA Approval & Exemption Effective
Important Note: being eligible for Corporate Tax exemption does not necessarily mean that no registration or application is required. Relevant persons should assess both their registration and exemption application obligations.
Key Exemption Application Due Deadlines
The Decision introduces a general 90-Business-Day timeline while also providing specific transitional deadlines for certain cases.
| Category / Situation | Application Deadline |
|---|---|
|
General rule – persons under Article 4(1)(f), (g), (h) and (i) i.e. the following persons:-
|
Within 90 Business Days after the end of the Tax Period in which the exemption conditions were met. (The persons required to obtain Corporate Tax Registration must do so within the timeline specified in FTA decision 3 of 2024 or any other applicable decision) |
| Certain persons covered by Cabinet Decision No. 55 of 2025 and eligible for retrospective exemption (i.e. certain taxable persons incorporated in foreign jurisdiction and fully owned and controlled by certain exempt persons in UAE) | 31 December 2026 |
| Relevant Cabinet Decision issued on or after 1 January 2026 | 90 Business Days from the end of the Tax Period in which the relevant Cabinet Decision is issued |
| Certain juridical persons eligible under Article 5 of Cabinet Decision No. 34 of 2025 for Tax Periods commencing during 2025 and ending on or before 31 August 2026 (i.e. Qualifying Limited Partnerships as per the said decision) | 31 December 2026 |
|
31 October 2026 |
Definition of Business Day:
For the purposes of the Decision, a Business Day is any day of the week other than weekends and official holidays of the Federal Government.
This distinction is important when calculating the 90-Business-Day exemption application deadline.
Effective Date of Exemption
Where the FTA approves an exemption application, the exemption will generally become effective from the beginning of the Tax Period specified in the application.
Replacement of FTA Decision No. 7 of 2023
FTA Decision No. 15 of 2026 repeals FTA Decision No. 7 of 2023 from the effective date of the new Decision.
The new Decision comes into effect on 15 September 2026 and applies to Tax Periods commencing on or after 1 June 2023, in relation to applications submitted to the FTA on or after the effective date of the Decision.
Key Takeaway:-
FTA Decision No. 15 of 2026 introduces important procedural requirements and timelines for certain persons seeking exemption from UAE Corporate Tax.
Eligible entities should not assume that qualifying for Corporate Tax exemption automatically removes their compliance obligations. Depending on the relevant exemption category, an entity may first be required to register for Corporate Tax and subsequently submit an exemption application within the prescribed timeline.
In case you require any further assistance, please feel free to reach out to us.
GCC tax
GCC Tax Monday is a weekly publication that provides valuable insights into tax developments across the GCC region. Each week, we cover key updates, regulatory changes, and expert analyses to keep you informed and prepared for the evolving tax landscape.
