UAE Extends Corporate Tax Exemption Application Deadline to 90 Business Days

The UAE Federal Tax Authority issued Decision No. 15 of 2026, replacing Decision No. 7 of 2023 on corporate tax exemption procedures. The new framework extends the exemption application filing deadline from 60 to 90 business days following the end of the tax period. The updated rules apply to exemption requests submitted on or after September 15, 2026.

Published October 4, 2026 Source: Stevva

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Issuing authority: Federal Tax Authority
Jurisdiction: United Arab Emirates
Effective date: September 15, 2026
Stage: Final rule
Official document: Decision No. 15 of 2026 on the Provisions of Exemption from Corporate Tax
Official source: stevva.com

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The UAE Federal Tax Authority (FTA) issued Decision No. 15 of 2026 on the Provisions of Exemption from Corporate Tax, repealing and replacing Decision No. 7 of 2023, according to tax publisher Stevva.

The updated framework extends the exemption application filing deadline from 60 to 90 business days following the end of the tax period. The regulation also formally defines 'Business Day' for tax procedures, explicitly excluding official federal holidays and weekends.

Entities covered under the decision include Qualifying Public Benefit Entities, Qualifying Investment Funds, Qualifying Limited Partnerships, and regulated pension and social security funds.

The rules apply to tax periods starting from June 1, 2023, for all exemption requests filed on or after September 15, 2026.