UAE Federal Tax Authority Updates Requirements to Apply for Corporate Income Tax Exemptions

The UAE Federal Tax Authority has published Decision No. 15 of 2026, which was issued on 8 September 2026 and took effect on 15 September 2026. Decision No. 15 updates and replaces Decision No. 7 of 2023 on the requirements to apply for corporate income tax exemptions. This covers the exemptions mentioned in paragraphs (f), (g), (h), and (i) of Clause 1 of Article 4 of the Federal Decree-Law No. (47) of 2022, which include qualifying mutual funds, qualifying public or private pension or so…