FTA Decision No. 15 of 2026: applying for exemption from Corporate Tax
Replaces FTA Decision No. 7 of 2023 from 15 September 2026. Exempt-category entities must register first, then apply for exemption within 90 business days after the tax period in which they met the conditions, with transitional deadlines of 31 October and 31 December 2026 for certain entities.