Top-up Tax Registration and Deregistration

Document overview

Sets registration and deregistration deadlines for persons within the Top-up Tax regime, including 2026 transitional deadlines.

General registration period: seven months.
Transitional date: 30 November 2026.
General deregistration period: six months.

Scope and exclusions

Applies to

Registration is generally due within seven months after the first in-scope fiscal year; a 30 November 2026 transitional deadline applies where that year ended before 30 April 2026.

Limitations and exclusions

The deadlines apply only to persons within Decision 142/2024; deregistration is generally due within six months, with a separate transition deadline for early cessations.

Document text

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.

This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

Publication status

Source and translation status

The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.

Legal review

Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026

Republication status

Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.

Change history

16 July 2026 — issued; applies to fiscal years from 1 January 2025.
Reviewed 13 September 2026

Official primary source

FTA Decision No. 12 of 2026

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