The UAE Federal Tax Authority (FTA) has issued Federal Tax Authority Decision No. 17 of 2026 on 9 September 2026, specifying the cases and conditions under which a Taxable Person may recover input tax incurred on goods or services provided to employees without charge. The Decision takes effect from 1 October 2026.
Subject to fulfillment of the prescribed conditions, input tax may be recovered in respect of the following employee expense: