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Is end of service gratuity deductible when it is provided or when it is paid?

Answered by TI from the Federal Tax Authority’s own law · 25 September 2026. Guidance, not tax advice: rely on the official text.

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The sources provided don't specifically address when end of service gratuity is deductible for tax purposes.

The FTA’s published law and guidance that TI holds does not answer this. That is a result, not an error — the point may not be addressed, or may sit in a document TI does not have.

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