15 September 2026 · Reclaim
Reclaim Expired UAE Tax Credits
Federal Decree-Law No. 17 of 2025 opens a one-off transition window, running to roughly 31 December 2026, to reclaim pre-2026 credit balances that had expired under the old rules. If you wrote off an old VAT or tax credit as lost, this is the year to revisit the ledger, because the window does not reopen. A separate 5-year limit still caps how far back ordinary refunds go, so the two rules work together: use the transition window for old expired credits and the 5-year rule for everything current.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
A one-off chance
It closes and does not reopen.
- Runs to roughly 31 December 2026.
- Covers pre-2026 expired credit balances.
- Opened by FDL 17 of 2025.
- Move before year-end.
Comb the ledger
Find what you wrote off.
- List old VAT and tax credits marked lost.
- Confirm they qualify for the window.
- Prepare the supporting evidence.
- Submit the reclaim in time.
The 5-year limit stays
Two rules, two jobs.
- Ordinary refunds capped at 5 years.
- Transition window is for old expired credits.
- Do not confuse the two.
- Both reward acting early.
Related guides
Frequently Asked Questions
For recovering old credits.
Can I reclaim an old expired tax credit?
Possibly. FDL 17 of 2025 opens a transition window, running to roughly 31 December 2026, to reclaim pre-2026 credit balances that had expired under the old rules. Revisit any you wrote off as lost.
When does the reclaim window close?
Around 31 December 2026. It is a one-off window that does not reopen, so the reclaim needs to be identified and submitted before then.
Is this the same as the 5-year refund limit?
No. The 5-year limit caps how far back ordinary refunds go. The transition window is a separate, temporary route specifically for pre-2026 expired credits.
What do I need to reclaim?
Identify the old credit on your ledger, confirm it qualifies for the window, and prepare the supporting evidence, filings and workings, before submitting the reclaim.
What if I already wrote the credit off?
That is exactly what this window is for. A credit treated as lost under the old rules may be recoverable if you act within the window, so it is worth checking the ledger.
Can Exiloz find and reclaim our credits?
Yes. We comb your ledger for pre-2026 expired credits, confirm eligibility, and submit the reclaim before the window closes.
Reclaim before year-end
Exiloz finds pre-2026 expired credits and reclaims them before the window closes.