The exemption procedure changed
FTA Decision No. 15 of 2026, effective 15 September, replaces Decision No. 7 of 2023 and updates corporate-tax exemption applications. Article 3(5) permits qualifying juridical persons under Article 4(1)(h) of the Corporate Tax Law, wholly owned and controlled by persons under Article 4(1)(a) or (b), to apply by 31 October 2026 for tax periods ending before 1 January 2026, if the exemption conditions were met.
The date is not a general corporate-tax filing deadline or an exemption deadline for every applicant.
Other applicants have different timing
The general application rule for Article 4(1)(f), (g), (h) and (i) categories is after the relevant tax period ends and within 90 Business Days. The decision also contains distinct 31 December 2026 transitional provisions for specified retrospective exemptions and qualifying investment-fund cases.
The FTA-hosted English document is labelled an unofficial translation. Applicants should resolve legal interpretation against the authoritative Arabic text and their precise statutory category.