FTA Decision 15 of 2026: Corporate Tax Exemption Deadlines
FTA Decision No. 15 of 2026 sets a 90-business-day window and catch-up deadlines of 31 Oct and 31 Dec 2026 for UAE Corporate Tax exemption applications.
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FTA decisions, tax rules, and what they mean in practice.
FTA Decision No. 15 of 2026 sets a 90-business-day window and catch-up deadlines of 31 Oct and 31 Dec 2026 for UAE Corporate Tax exemption applications.
On 2 Oct 2026 the FTA issued TAXP010. A VAT Designated Zone is not automatically a Corporate Tax Designated Zone. What UAE free zone businesses must check.
From 1 Oct 2026, FTA Decision No. 17 of 2026 lists six cases where UAE businesses can recover input VAT on free employee expenses under contract or policy.
Large UAE B2B customers must e-invoice from 1 Jan 2027. Even SMEs under AED 50m need an ASP to receive structured invoices—PDFs and emails no longer count.
Cabinet Decision No. 149 of 2026 amends the UAE VAT Executive Regulation. Cash payment limits, staff housing input tax, medical products and apportionment all change—thresholds come in a later Ministerial Decision.
FTA says calendar-year UAE businesses must file Corporate Tax by 30 September 2026. Small Business Relief still needs a simplified return, and MoF extended SBR to 2029.
From 1 Oct 2026, UAE firms must verify suppliers or lose input VAT. Learn what FTA Decision 13 requires and how to verify a TRN the right way.