The FTA has updated the deadlines for applying for corporate tax exemption.
The Ministry of Finance has issued guidelines on closing the 2026 financial year for federal authorities. Federal Official Gazette No. 831 features amendments to the Crimes and Penalties Law, the new National Content Programme, rules on the trade in rough diamonds and priority traffic arrangements for essential services. In Dubai, issues Nos. 790 and 791 of the official gazette have been published; the DMCC has launched the Foundations regime; and in realLaw AI, five ADGM documents have been updated and an EmaraTax guide on filing the Corporate Tax Return has been added.
Federal Tax Authority Decision No. 15 of 2026 on Provisions for Exemption from Corporate Tax
For categories of Exempt Persons under paragraphs (f)–(i) of Article 4(1) of the Corporate Tax Law, the application is generally submitted after the end of the tax period in which the conditions for exemption were met, but no later than 90 working days after the end of that period.
• For persons covered by Cabinet D...