Applying for Corporate Tax Exemption in the UAE 2026...

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Published: 15 October 2026

If your entity is an exempt person for UAE Corporate Tax, being exempt on paper is no longer the end of the job. Federal Tax Authority (FTA) Decision No. 15 of 2026, “Provisions of Exemption from Corporate Tax”, has been in force since 15 September 2026, and it sets out who must register, who must then apply for exemption, and by when. Two of its dates are fixed and close: 31 October 2026 for one group of subsidiaries (16 days from today) and 31 December 2026 for two other groups (77 days from today). Everyone else works to a rolling deadline of 90 Business Days after the end of the Tax Period.

This guide is about the procedure and the deadlines. It is not a list of who is exempt; for that, read our complete list of UAE Corporate Tax exemptions. Here we read the Decision article by article, show the order of steps, and flag the mistakes that cost entities their exemption window.

Quick Answer: How to Apply for Corporate Tax Exemption Under FTA Decision 15 of 2026

What is the Decision? FTA Decision No. 15 of 2026 on the Provisions of Exemption from Corporate Tax. It was issued on 8 September 2026, approved by the FTA Board of Directors at its 46th meeting on 25 August 2026, and takes effect on 15 September 2026 (Article 6). It repeals FTA Decision No. 7 of 2023 (Article 4).

Who must register? A person in any of the categories in paragraphs (e), (f), (g), (h) and (i) of Article 4(1) of the Corporate Tax Law must apply for Tax Registration within the timelines of FTA Decision No. 3 of 2024 and its amendments (Article 2(1)).

Who then applies for exemption? Once the Tax Registration is approved, a person in paragraphs (f), (g), (h) or (i) may apply for exemption where the exemption conditions in the Corporate Tax Law are met (Article 2(2)).

What is the main deadline? Apply after the end of the Tax Period in which the conditions were met, and no later than 90 Business Days after the end of that Tax Period (Article 3(1)).

What are the fixed dates? 31 October 2026 for certain subsidiaries of government-type owners (Article 3(5)); 31 December 2026 for persons covered by Cabinet Decision No. 55 of 2025 (Article 3(2)(a)) and for certain juridical persons under Cabinet Decision No. 34 of 2025 (Article 3(3)).

Which Tax Periods does it cover? Tax Periods commencing on or after 1 June 2023, for applications submitted on or after 15 September 2026 (Article 5).

Where is the text? On tax.gov.ae under Legislation, then Corporate Tax. The English version is a five-page PDF marked “This is not an official translation”, so verify the wording with the FTA before you rely on a specific sentence.

What Changed on 15 September 2026

Before 15 September 2026, the exemption application rules sat in FTA Decision No. 7 of 2023. Article 4 of Decision 15 repeals that older Decision from the effective date. Article 5 then says the new Decision applies to Tax Periods commencing on or after 1 June 2023, for applications submitted to the FTA on or after 15 September 2026.

In plain terms: if you apply today, you apply under Decision 15, even for a Tax Period that began as far back as 1 June 2023. The practical effect is that the dates in Article 3 now matter for every pending and future application, including the old periods that some entities have not yet dealt with.

The Decision lists a long set of legal references, including Cabinet Decision No. 37 of 2023 (Qualifying Public Benefit Entities), Cabinet Decision No. 81 of 2023 and Cabinet Decision No. 34 of 2025 (Qualifying Investment Funds and Qualifying Limited Partnerships), Cabinet Decision No. 55 of 2025 (exempting certain persons), Cabinet Decision No. 1 of 2026 (certain sports entities) and Ministerial Decision No. 115 of 2023 (private pension and social security funds). The text of Decision 15 sets no exemption conditions of its own. It deals with the process and the timing of the application, and refers back to the conditions in the Corporate Tax Law.

Step 1: Register for Corporate Tax First (Article 2)

Article 2(1) says a person in any category in paragraphs (e), (f), (g), (h) and (i) of Article 4(1) of the Corporate Tax Law must submit an application for Tax Registration, in line with the timelines in FTA Decision No. 3 of 2024 and any amendments to it.

Article 4(1) of the Corporate Tax Law lists the exempt persons. The letters that matter here, as described in our exemptions pillar guide, are:

(e) Qualifying Public Benefit Entities, listed by Cabinet Decision.
(f) Qualifying Investment Funds.
(g) Public or private pension and social security funds.
(h) Juridical persons incorporated in the UAE that are wholly owned and controlled by an exempt person.
(i) Any other person determined by a Cabinet decision.

Paragraphs (a) and (b), which are government entities and government-controlled entities, are not in the Article 2(1) list. Decision 15 itself refers to them only as possible owners of a type (h) subsidiary.

Registration comes first, and it is a separate step. An exempt person is still a person who has to be known to the FTA. Our guide to Corporate Tax registration in the UAE covers the registration process itself. The Decision does not repeat the registration timelines; it points to Decision No. 3 of 2024, so check that Decision and its amendments for the date that applies to your entity.

Step 2: Apply for Exemption After Registration Is Approved (Article 2(2))

Article 2(2) is short and strict. If the FTA approves your application for Tax Registration, a person in paragraphs (f), (g), (h) or (i) may then submit an application for exemption, where the exemption conditions in the Corporate Tax Law are met.

Two points are easy to miss:

The order is fixed. The exemption application follows an approved registration. It is not a combined step.
Paragraph (e) is not in the exemption application sentence. Article 2(1) puts Qualifying Public Benefit Entities in the registration list. Article 2(2) and Article 3(1) then name only (f), (g), (h) and (i) for the exemption application. The Decision gives no exemption application step for paragraph (e) persons and does not say why. We state what the text says and do not guess at the reason. If you are a Qualifying Public Benefit Entity, confirm your position with the FTA and read our guide to the Qualifying Public Benefit Entity exemption.

Step 3: Meet the Deadline That Applies to You (Article 3)

Article 3 is where entities get caught. It has one general rule and several exceptions. Find your row before you read anything else.

The general rule: 90 Business Days (Article 3(1))

A person in paragraphs (f), (g), (h) or (i) applies for exemption after the end of the Tax Period in which the conditions for exemption were met, but no later than 90 Business Days after the end of that Tax Period.

Article 1 defines a Business Day as any day of the week except weekends and official holidays of the Federal Government. That means:

Count Business Days, not calendar days. 90 Business Days is a longer window than 90 calendar days, but only if you count correctly. If you count calendar days, you will either panic too early or, worse, miscount a holiday-heavy stretch.
You cannot apply before the Tax Period ends. The wording is “after the end of the Tax Period”, so the application sits in the window that opens when the Tax Period closes.

The fixed dates that sit on top of the general rule

Who	Article	Deadline
Type (i) persons eligible for exemption with retrospective effect and covered by Cabinet Decision No. 55 of 2025	3(2)(a)	31 December 2026
Type (i) persons eligible for retrospective exemption under a Cabinet decision issued on or after 1 January 2026	3(2)(b)	90 Business Days from the end of the Tax Period in which that Cabinet decision is issued
Juridical persons entitled to apply under Article 5 of Cabinet Decision No. 34 of 2025 (Qualifying Investment Funds and Qualifying Limited Partnerships), for Tax Periods that began in calendar year 2025 and end on or before 31 August 2026	3(3)	31 December 2026
Type (h) juridical persons wholly owned and controlled by a type (a) or (b) person (government or government-controlled), for any Tax Period that ended before 1 January 2026	3(5)	31 October 2026

Three observations from the text:

The 31 October 2026 date is the nearest. It applies only to a type (h) juridical person owned and controlled by a government entity or government-controlled entity, for a Tax Period that ended before 1 January 2026, and only if the exemption conditions were met for that period.
Article 3(2) is an exception for type (i) persons only. The Decision does not say which Cabinet decisions will fall under Article 3(2)(b); it applies to whichever Cabinet decision is issued on or after 1 January 2026 and grants retrospective effect.
Article 3(3) is tied to Tax Periods, not to the entity. A fund with a Tax Period that began in 2025 but ends after 31 August 2026 does not fit the Article 3(3) wording, so read the dates against your own period before you assume the 31 December 2026 date helps you.

Subsidiaries wait for their owner (Article 3(4))

A juridical person in paragraph (h) or (i) that is wholly owned and controlled by a person in paragraph (f), (g) or (h) may apply, provided the owner has itself applied for exemption. The FTA will make no decision on the subsidiary’s application until it has approved the owner’s application.

The consequence is simple: the subsidiary’s timing depends on the owner. If the owner is late, the subsidiary is late too, and there is no automatic cover for the subsidiary just because the parent is exempt.

Step 4: Know When the Exemption Starts (Article 3(6) and 3(7))

If the FTA approves the application, the exemption is effective from the start of the Tax Period specified in the application (Article 3(6)), except for the Article 3(5) cases, which are dealt with on their own terms.

So the Tax Period you write on the form matters. Article 3(7) lets the FTA set a different start date in similar scenarios, and gives five examples:

Wrong Tax Period on the form (3(7)(a)): the exemption is effective from the start of the correct Tax Period.
The applicant was acquired during a Tax Period by one or more persons in paragraphs (a), (b), (f) or (g) (3(7)(b)): the FTA sets another date so that the exemption starts at the beginning of a Tax Period that begins after all the conditions are met.
Wrong Tax Period, but supporting information shows the conditions were met in the following Tax Period (3(7)(c)): the exemption is effective from the start of that following Tax Period.
Retrospective legislation (3(7)(d)): where the legislation granting the exemption applies retrospectively, the exemption is effective from the start of the Tax Period in which the conditions are met.
Other instances set by Cabinet decision under paragraph (i) (3(7)(e)).

The takeaway: an error in the Tax Period field does not always lose you the exemption, but it can move the start date. Pick the period carefully.

Category-by-Category Summary

Category (Article 4(1))	Register for Corporate Tax?	Apply for exemption?	Deadline
(e) Qualifying Public Benefit Entity	Yes (Article 2(1))	The Decision names no exemption application step for (e)	Not stated in Decision 15
(f) Qualifying Investment Fund	Yes	Yes, after registration is approved	90 Business Days after the end of the Tax Period; 31 December 2026 for the Article 3(3) cases
(g) Pension or social security fund	Yes	Yes, after registration is approved	90 Business Days after the end of the Tax Period
(h) Wholly owned juridical person	Yes	Yes, after registration is approved; where the owner is (f), (g) or (h), only once the owner has applied	90 Business Days; 31 October 2026 if owned by a type (a) or (b) person and the Tax Period ended before 1 January 2026
(i) Other person set by Cabinet decision	Yes	Yes, after registration is approved	90 Business Days; 31 December 2026 for Cabinet Decision No. 55 of 2025; 90 Business Days from the end of the Tax Period in which a later Cabinet decision is issued, for decisions issued on or after 1 January 2026

For (a) and (b), the Decision’s only direct references are as owners of a type (h) subsidiary in Articles 3(5) and 3(7)(b). Read the table as a map of the Decision text, not as a full statement of the Corporate Tax Law.

A Practical Sequence to Follow

Use this order. The Decision does not describe the portal screens, so we say only that the applications go through the FTA’s online process.

Identify your category under Article 4(1) of the Corporate Tax Law, and the Cabinet or Ministerial decision your exemption rests on.
Check your registration status. If you are not registered, apply for Tax Registration within the Decision No. 3 of 2024 timelines. See our Corporate Tax registration guide.
Wait for the registration approval. Article 2(2) allows the exemption application only after the FTA approves the registration.
Fix your Tax Period. Confirm which Tax Period the conditions were met in, and the period you will name on the application.
Diarise the deadline. Use 90 Business Days from the end of that Tax Period, unless a fixed date in the table above applies.
If you have a parent, check its status. For a subsidiary under Article 3(4), the owner must have applied, and the FTA will not decide the subsidiary until the owner is approved.
Submit the exemption application with the supporting information that shows the conditions were met.
Keep the approval. The exemption date follows the Tax Period you named, unless the FTA sets an alternative under Article 3(7).

Common Mistakes to Avoid

Applying for exemption before the registration is approved. Article 2(2) makes approval the trigger.
Counting calendar days instead of Business Days. The Decision defines Business Day in Article 1, and the deadline in Article 3(1) is stated in Business Days.
Missing 31 October 2026 or 31 December 2026. These dates are fixed in the text. Neither moves because a Tax Period ends later.
Assuming a subsidiary is covered automatically. Article 3(4) requires the owner to have applied, and no decision is made on the subsidiary until the owner is approved.
Naming the wrong Tax Period. Article 3(7)(a) and (c) can rescue some cases, but the start date can shift, and you rely on the FTA’s discretion.
Treating this as a list of who is exempt. Decision 15 is about process and timing. The exemption conditions themselves stay in the Corporate Tax Law and the Cabinet and Ministerial decisions. See our REIT and Qualifying Investment Fund guide for the fund conditions.
Mixing up the Decision with other 2026 FTA decisions. Decision No. 12 of 2026 deals with Top-up Tax registration timelines, which we cover in our Top-up Tax registration guide. Decision 15 is about exemption from Corporate Tax.

Evidence Checklist Built From the Decision

The Decision does not list required documents, so the list below is limited to what its text points to. Confirm any further document request with the FTA.

Proof of approved Tax Registration (Article 2(2)).
A clear record of which Tax Period you are applying for, and the date that Tax Period ended (Article 3(1)).
Supporting information that the exemption conditions were met in that Tax Period (Articles 3(1) and 3(5)).
For a subsidiary under Article 3(4): evidence of the ownership and control relationship, and the owner’s application status.
If the Tax Period on the form may be wrong: sufficient supporting information that the conditions were met in the following Tax Period (Article 3(7)(c)).
If the entity was acquired during a Tax Period: the acquisition date and the acquirer’s category (Article 3(7)(b)).

What the Decision Does Not Say

Because this is a fast-moving area, a few honest limits:

There is no penalty schedule in Decision 15. It does not say what happens if you apply late. Do not assume a particular fine. For the general penalty regime, see our guide to UAE Corporate Tax penalties and FTA fines.
It does not describe portal steps. It sets the legal sequence only.
It does not explain Cabinet Decision No. 55 of 2025 in detail. Some commentary describes that Cabinet Decision as extending exemption to certain juridical persons incorporated outside the UAE, with effect from 1 June 2023. Read the Cabinet Decision itself before you rely on that summary.
Overseas owners and officers. If your fund, pension scheme or owner is run from abroad, our guide for non-resident and foreign companies under Corporate Tax explains how the tax residency and registration questions differ.

Officers and trustees who need to travel to the UAE to sign documents or attend meetings should also check their entry permit. Our sister site Yalah Dubai explains the options in its UAE business visit visa guide. For anyone only passing through the UAE, it also has a guide to the UAE transit visa.

Frequently Asked Questions

1. What is FTA Decision No. 15 of 2026?
It is the FTA’s Decision on the Provisions of Exemption from Corporate Tax. It was issued on 8 September 2026, takes effect on 15 September 2026, and sets how exempt persons register and apply for exemption and the timelines and effective dates that apply.

2. Does it replace an earlier Decision?
Yes. Article 4 repeals FTA Decision No. 7 of 2023 from the effective date of Decision 15.

3. Do I have to register for Corporate Tax if I am exempt?
If you fall in paragraph (e), (f), (g), (h) or (i) of Article 4(1) of the Corporate Tax Law, Article 2(1) says you must apply for Tax Registration within the timelines in FTA Decision No. 3 of 2024 and its amendments.

4. When can I apply for exemption?
Only after the FTA approves your Tax Registration (Article 2(2)), and after the end of the Tax Period in which you met the exemption conditions (Article 3(1)).

5. How long do I have to apply?
In the general case, no later than 90 Business Days after the end of the Tax Period in which the conditions were met. Several fixed dates override that in the cases listed in Article 3.

6. What is a Business Day?
Article 1 defines it as any day of the week except weekends and official holidays of the Federal Government.

7. Which deadline is closest?
31 October 2026, for a type (h) juridical person wholly owned and controlled by a government entity or government-controlled entity, for any Tax Period that ended before 1 January 2026, provided the conditions were met (Article 3(5)).

8. What is the 31 December 2026 deadline?
It applies to type (i) persons covered by Cabinet Decision No. 55 of 2025 who are eligible to apply with retrospective effect (Article 3(2)(a)), and to juridical persons entitled to apply under Article 5 of Cabinet Decision No. 34 of 2025 for Tax Periods that began in calendar year 2025 and end on or before 31 August 2026 (Article 3(3)).

9. Is my subsidiary exempt automatically if its parent is exempt?
No. Under Article 3(4), the subsidiary may apply only if the owner has applied, and the FTA makes no decision on the subsidiary until the owner’s application is approved. The subsidiary still has to apply.

10. From which date does the exemption apply?
From the start of the Tax Period specified in the application (Article 3(6)), unless the FTA sets a different date under Article 3(7), for example where the Tax Period on the form was wrong or the applicant was acquired during a Tax Period.

11. What happens if I miss the deadline?
Decision 15 does not contain a penalty or a late-application consequence, so we cannot state one. Contact the FTA or a registered tax adviser before the deadline passes rather than after.

12. Does the Decision apply to old Tax Periods?
Yes, for Tax Periods commencing on or after 1 June 2023, where the application is submitted on or after 15 September 2026 (Article 5).

Talk to Qaspro Global

If you are not sure which Article 3 deadline applies to your fund, pension scheme or subsidiary, message the Qaspro team on WhatsApp at +971 55 153 9679 and we will check your category and dates against the Decision before the 31 October and 31 December 2026 cut-offs.

Sources

Federal Tax Authority, Decision No. 15 of 2026 on the Provisions of Exemption from Corporate Tax (English text, marked as an unofficial translation), tax.gov.ae, Legislation, Corporate Tax. Issued 8 September 2026, effective 15 September 2026. Read in full on 14 October 2026.
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, Article 4 and Article 51.
Cabinet Decision No. 34 of 2025 on Qualifying Investment Funds and Qualifying Limited Partnerships; Cabinet Decision No. 55 of 2025 on Exempting Certain Persons from Corporate Tax (both as cited in Decision 15).
Federal Tax Authority, Decision No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax (as cited in Decision 15).

This guide is general information and not tax or legal advice. The Decision was published in English as an unofficial translation, so verify the exact wording and your own facts with the Federal Tax Authority or a registered tax adviser before you act.

Written by Muhammad Qasim FCCA
Founder & CEO, Qaspro Global — UAE tax expert with 16+ years of experience in VAT, corporate tax and FTA audit support.

Applying for Corporate Tax Exemption in the UAE 2026: FTA Decision 15 Registration Steps, 90 Business Day Deadline and the 31 October and 31 December 2026 Cut-Offs