UAE Corporate Tax Law and Guidance

Stay informed on UAE Corporate Tax Updates - Key legislations, Cabinet and Ministerial decisions, Public clarifications and FTA guides.

UAE Corporate Tax Law and Guidance

Stay informed on UAE Corporate Tax Updates - Key legislations, Cabinet and Ministerial decisions, Public clarifi... read more

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UAE Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Sl No.	Decision No.	Issue Date	Effective Date
1	Cabinet Decision No. 85 of 2022	02/09/2022	01/03/2023
Issue Date: 02/09/2022 Effective Date: 01/03/2023 Decision Title: Determination of Tax Residency Correlation With Main Law: --- Link:View Document
2	Cabinet of Ministries Decision No. 116 of 2022	30/12/2022	15 Days after
Issue Date: 30/12/2022 Effective Date: 15 Days after Decision Title: Annual Taxable Income subject to Corporate Tax Correlation With Main Law: Paragraph (a) of Clause 1 of Article 3 & Paragraph (b) of Clause 1 of Article 3 Link:View Document
3	Cabinet Decision No. 37 of 2023	07/04/2023	15/04/2023
Issue Date: 07/04/2023 Effective Date: 15/04/2023 Decision Title: Regarding the Qualifying Public Benefit Entities Correlation With Main Law: Article 9 Link:View Document
4	Cabinet Decision No. (49) of 2023	08/05/2023	01/06/2023
Issue Date: 08/05/2023 Effective Date: 01/06/2023 Decision Title: Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax Correlation With Main Law: Clause 6 of Article 11 Link:View Document
5	Cabinet Decision No. 55 of 2023	30/05/2023	01/06/2023
indictate that these decisions have been Repealed Issue Date: 30/05/2023 Effective Date: 01/06/2023 Decision Title: Determining Qualifying Income for the Qualifying Free Zone Person Correlation With Main Law: Article 18 Link:View Document
6	Cabinet Decision No. 56 of 2023	30/05/2023	01/06/2023
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 30/05/2023 Effective Date: 01/06/2023 Decision Title: Determination of a Non-Resident Person's Nexus in the State Correlation With Main Law: Paragraph (c) of Clause 4 of Article 11 & Paragraph (c) of Clause 3 of Article 12 Link:View Document
7	Cabinet Decision No. (75) of 2023	10/07/2023	01/08/2023
Issue Date: 10/07/2023 Effective Date: 01/08/2023 Decision Title: Administrative Penalties for Violations Correlation With Main Law: Clause 3 of Article 60 Link:View Document
8	Cabinet Decision No. 10 of 2024	22/02/2024	01/03/2024
Issue Date: 22/02/2024 Effective Date: 01/03/2024 Decision Title: Administrative Penalties for Violations - Additions Correlation With Main Law: Clause 3 of Article 60 Link:View Document
9	Cabinet Decision No. (81) of 2023	18/07/2023	Date following
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 18/07/2023 Effective Date: Date following Decision Title: Qualifying Investment Funds Correlation With Main Law: Clause 1 of Article 10 Link:View Document
10	Cabinet Decision no. 100 of 2023	25/10/2023	01/06/2023
Issue Date: 25/10/2023 Effective Date: 01/06/2023 Decision Title: Determining Qualifying Income for the Qualifying Free Zone Person Correlation With Main Law: Article 18 Link:View Document
11	Cabinet Decision No. 34 of 2025	27/03/2023	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 27/03/2023 Effective Date: 01/01/2025 Decision Title: Qualifying Investment Funds and Qualifying Limited Partnerships Correlation With Main Law: Clause 1 of Article 10 Link:View Document
12	Cabinet Decision No. 35 of 2025	27/03/2025	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 27/03/2025 Effective Date: 01/01/2025 Decision Title: Determination of a Non-Resident Person’s Nexus in the State Correlation With Main Law: Paragraph (c) of Clause 4 of Article 11 & Clause (2)&(5) of Article (3) & Clause (3) of Article (4) of Cabinet Decision No. 34 of 2025 Link:View Document
13	Cabinet Decision No. 55 of 2025	02/05/2025	01/06/2023
Issue Date: 02/05/2025 Effective Date: 01/06/2023 Decision Title: Exempting Certain Persons from Corporate Tax Correlation With Main Law: Paragraph (i) of Clause (1) of Article (4) Link:View Document
14	Cabinet Decision No. 63 of 2025	14/05/2025	01/06/2023
Issue Date: 14/05/2025 Effective Date: 01/06/2023 Decision Title: Unincorporated Partnership That is Treated as a Taxable Person in Its Own Right Correlation With Main Law: Clause (8) of Article (16) Link:View Document
15	Federal Tax Authority Decision No. 5 of 2023	07/04/2023	01/06/2023
Issue Date: 07/04/2023 Effective Date: 01/06/2023 Decision Title: Conditions for Change in Tax Period Correlation With Main Law: Article 58 Link:View Document
16	Federal Tax Authority Decision No. 6 of 2023	07/04/2023	01/06/2023
Issue Date: 07/04/2023 Effective Date: 01/06/2023 Decision Title: Tax Deregistration Timeline Correlation With Main Law: Clause 1 of Aritlce 52 Link:View Document
17	Federal Tax Authority Decision No. 7 of 2023	07/04/2023	01/06/2023
Issue Date: 07/04/2023 Effective Date: 01/06/2023 Decision Title: Provisions of Exemption from Corporate Tax Correlation With Main Law: Paragraph (e) of Clause 1 of Article 4 & Paragraphs (f), (g), (h) and (i) of Clause 1 of Article 4 Link:View Document
18	Federal Tax Authority Decision No. 11 of 2023	16/08/2023	25/08/2023
Issue Date: 16/08/2023 Effective Date: 25/08/2023 Decision Title: Requirements of Submitting a Declaration for Exempt Persons Correlation With Main Law: Clause 5 of Article 53 Link:View Document
19	Federal Tax Authority Decision No. 12 of 2023	16/08/2023	25/09/2023
Issue Date: 16/08/2023 Effective Date: 25/09/2023 Decision Title: Conditions for Forming the Tax Group by Subsidiaries of a Government Entity Correlation With Main Law: Clause 2 of Article 40 Link:View Document
20	Federal Tax Authority Decision No. 13 of 2023	16/08/2023	01/06/2023
Issue Date: 16/08/2023 Effective Date: 01/06/2023 Decision Title: Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham Correlation With Main Law: Article 43 Link:View Document
21	Federal Tax Authority Decision No. 16 of 2023	15/12/2023	01/06/2023
Issue Date: 15/12/2023 Effective Date: 01/06/2023 Decision Title: Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership Correlation With Main Law: Clause 2 of Article 51 and Clause 3 & 8 of Article 16 Link:View Document
22	Federal Tax Authority Decision No. 3 of 2024	26/02/2024	01/03/2024
Issue Date: 26/02/2024 Effective Date: 01/03/2024 Decision Title: The Timeline specified for Registration of Taxable Persons for Corporate Tax Correlation With Main Law: Clause 1 of Article 51 Link:View Document
23	Federal Tax Authority Decision No. 7 of 2024	25/09/2024	25/09/2024
Issue Date: 25/09/2024 Effective Date: 25/09/2024 Decision Title: Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods Correlation With Main Law: Clause 1 of Article 53 Link:View Document
24	Federal Tax Authority Decision No. 5 of 2025	19/05/2025	01/07/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 19/05/2025 Effective Date: 01/07/2025 Decision Title: Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations Correlation With Main Law: Clause 2 of Article 51 + Clause 1 & 6 of Article 53 + Clause 3 & 8 of Article 16 + Clause 1 of Article 52 + Clause 3 of Article 4 of Ministerial Decision No. 261 of 2024 + Clause 2 & 3 of Article 17 Link:View Document
25	Ministerial Decision No. 27 of 2023	22/02/2023	01/03/2023
Issue Date: 22/02/2023 Effective Date: 01/03/2023 Decision Title: Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency Correlation With Main Law: --- Link:View Document
26	Ministerial Decision No. 43 of 2023	10/03/2023	Date following
Issue Date: 10/03/2023 Effective Date: Date following Decision Title: Concerning Exception from Tax Registration Correlation With Main Law: Paragraph (a) to (d) of Clause 1 of Article 4 & Non Resident that derives only SSI and does not have a PE Link:View Document
27	Ministerial Decision No. 68 of 2023	29/03/2023	15 Days after
Issue Date: 29/03/2023 Effective Date: 15 Days after Decision Title: Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person Correlation With Main Law: Clause 6 of Artcle 5 Link:View Document

Sl No.	Decision No.	Issue Date	Effective Date
28	Ministerial Decision No. 73 of 2023	03/04/2023	15 Days after
Issue Date: 03/04/2023 Effective Date: 15 Days after Decision Title: Small Business Relief Correlation With Main Law: Article 21 Link:View Document
29	Ministerial Decision No. 82 of 2023	10/04/2023	15 Days after
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 10/04/2023 Effective Date: 15 Days after Decision Title: Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements Correlation With Main Law: Clause 2 of Article 54 Link:View Document
30	Ministerial Decision No. 83 of 2023	10/04/2023	15 Days after
Issue Date: 10/04/2023 Effective Date: 15 Days after Decision Title: Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person Correlation With Main Law: Paragraph (a) of Clause 7 of Article 14 Link:View Document
31	Ministerial Decision No. 84 of 2025	25/03/2025	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 25/03/2025 Effective Date: 01/01/2025 Decision Title: Audited Financial Statements Correlation With Main Law: Clause 2 of Article 54 Link:View Document
32	Ministerial Decision No. 96 of 2025	14/04/2025	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 14/04/2025 Effective Date: 01/01/2025 Decision Title: Conditions to Exempt Certain Real Estate Investment Trusts Correlation With Main Law: Cabinet Decision No. 34 of 2025 Link:View Document
33	Ministerial Decision No. 97 of 2023	27/04/2023	Date following
Issue Date: 27/04/2023 Effective Date: Date following Decision Title: Requirements for Maintaining Transfer Pricing Documentation Correlation With Main Law: Clause 2 of Article 55 Link:View Document
34	Ministerial Decision No. 105 of 2023	04/05/2023	On the date
Issue Date: 04/05/2023 Effective Date: On the date Decision Title: Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date Correlation With Main Law: Paragraph (a),(b) & (c) of Clause 6 of Article 4 Link:View Document
35	Ministerial Decision No. 114 of 2023	09/05/2023	Date following
Issue Date: 09/05/2023 Effective Date: Date following Decision Title: Accounting Standards and Methods Correlation With Main Law: Paragraph (a) & (b) of Clause 5 of Article 20 & Clause 1 of Article 20 Link:View Document
36	Ministerial Decision No. 115 of 2023	10/05/2023	Date following
Issue Date: 10/05/2023 Effective Date: Date following Decision Title: Private Pension Funds and Private Social Security Funds Correlation With Main Law: Paragraph g of Clause 1 and Clause 3 of Article 4 Link:View Document
37	Ministerial Decision No. 116 of 2023	10/05/2023	Date following
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 10/05/2023 Effective Date: Date following Decision Title: Participation Exemption Correlation With Main Law: Article 23 Link:View Document
38	Ministerial Decision No. 120 of 2023	16/05/2023	Date following
Issue Date: 16/05/2023 Effective Date: Date following Decision Title: Adjustments Under the Transitional Rules Correlation With Main Law: Paragraph (i) of Clause 2 of Article 20 and Clause 1 of Article 61 Link:View Document
39	Ministerial Decision No. 125 of 2023	22/05/2023	Date following
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 22/05/2023 Effective Date: Date following Decision Title: Tax Group Correlation With Main Law: Article 40, 41 & 42 Link:View Document
40	Ministerial Decision No. 126 of 2023	23/05/2023	Date following
Issue Date: 23/05/2023 Effective Date: Date following Decision Title: General Interest Deduction Limitation Rule Correlation With Main Law: Article 30 Link:View Document
41	Ministerial Decision No. 127 of 2023	24/05/2023	Date following
indictate that these decisions have been Repealed Issue Date: 24/05/2023 Effective Date: Date following Decision Title: Unincorporated Partnership, Foreign Partnership and Family Foundation Correlation With Main Law: Artilce 16 & Paragraph (e) of Clause 1 of Article 17 Link:View Document
42	Ministerial Decision No. 132 of 2023	25/05/2023	Date following
Issue Date: 25/05/2023 Effective Date: Date following Decision Title: Transfers Within a Qualifying Group Correlation With Main Law: Article 26 Link:View Document
43	Ministerial Decision No. 133 of 2023	25/05/2023	Date following
Issue Date: 25/05/2023 Effective Date: Date following Decision Title: Business Restructuring Relief Correlation With Main Law: Article 27 Link:View Document
44	Ministerial Decision No. 134 of 2023	29/05/2023	Date following
Issue Date: 29/05/2023 Effective Date: Date following Decision Title: General Rules for Determining Taxable Income Correlation With Main Law: Paragraph (i) of Clause 2 of Article 20 & Clause 3 of Article 20 Link:View Document
45	Ministerial Decision No. 139 of 2023	01/06/2023	01/06/2023
indictate that these decisions have been Repealed Issue Date: 01/06/2023 Effective Date: 01/06/2023 Decision Title: Regarding Qualifying Activities and Excluded Activities Correlation With Main Law: Cabinet Decision No. 55 of 2023 & Clause 1 of Article 18 Link:View Document
46	Ministerial Decision No. 247 of 2023	16/10/2023	01/03/2023
Issue Date: 16/10/2023 Effective Date: 01/03/2023 Decision Title: Issuance of Tax Residency Certificate for the Purposes of International Agreements Correlation With Main Law: Article 6 of Cabinet Decision No. 85 of 2022 Link:View Document
47	Ministerial Decision No. 265 of 2023	27/10/2023	01/06/2023
Issue Date: 27/10/2023 Effective Date: 01/06/2023 Decision Title: Regarding Qualifying Activities and Excluded Activities Correlation With Main Law: Cabinet Decision No. 100 of 2023 & Clause 1 of Article 18 Link:View Document
48	Ministerial Decision No. 261 of 2024	28/10/2024	01/06/2023
Issue Date: 28/10/2024 Effective Date: 01/06/2023 Decision Title: Unincorporated Partnership, Foreign Partnership and Family Foundation Correlation With Main Law: Article 16 & Article 17 Link:View Document
49	Ministerial Decision No. 301 of 2024	09/12/2024	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 09/12/2024 Effective Date: 01/01/2025 Decision Title: Tax Group Correlation With Main Law: Article 40, 41 & 42 Link:View Document
50	Ministerial Decision No. 302 of 2024	10/12/2024	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 10/12/2024 Effective Date: 01/01/2025 Decision Title: Participation Exemption and Foreign Permanent Establishment Exemption Correlation With Main Law: Article 23 & 24 Link:View Document
51	Federal Decree-Law No. 60 of 2023	02/10/2023	Date following
Issue Date: 02/10/2023 Effective Date: Date following Decision Title: Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 Correlation With Main Law: Amendments to Article 1, 3 and 65 Link:View Document

Sl No.	Decision No.	Issue Date	Effective Date
1	Cabinet Decision No. 85 of 2022	02/09/2022	01/03/2023
Issue Date: 02/09/2022 Effective Date: 01/03/2023 Decision Title: Determination of Tax Residency Correlation With Main Law: --- Link:View Document
2	Cabinet of Ministries Decision No. 116 of 2022	30/12/2022	15 Days after
Issue Date: 30/12/2022 Effective Date: 15 Days after Decision Title: Annual Taxable Income subject to Corporate Tax Correlation With Main Law: Paragraph (a) of Clause 1 of Article 3 & Paragraph (b) of Clause 1 of Article 3 Link:View Document
3	Cabinet Decision No. 37 of 2023	07/04/2023	15/04/2023
Issue Date: 07/04/2023 Effective Date: 15/04/2023 Decision Title: Regarding the Qualifying Public Benefit Entities Correlation With Main Law: Article 9 Link:View Document
4	Cabinet Decision No. (49) of 2023	08/05/2023	01/06/2023
Issue Date: 08/05/2023 Effective Date: 01/06/2023 Decision Title: Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax Correlation With Main Law: Clause 6 of Article 11 Link:View Document
5	Cabinet Decision No. 55 of 2023	30/05/2023	01/06/2023
indictate that these decisions have been Repealed Issue Date: 30/05/2023 Effective Date: 01/06/2023 Decision Title: Determining Qualifying Income for the Qualifying Free Zone Person Correlation With Main Law: Article 18 Link:View Document
6	Cabinet Decision No. 56 of 2023	30/05/2023	01/06/2023
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 30/05/2023 Effective Date: 01/06/2023 Decision Title: Determination of a Non-Resident Person's Nexus in the State Correlation With Main Law: Paragraph (c) of Clause 4 of Article 11 & Paragraph (c) of Clause 3 of Article 12 Link:View Document
7	Cabinet Decision No. (75) of 2023	10/07/2023	01/08/2023
Issue Date: 10/07/2023 Effective Date: 01/08/2023 Decision Title: Administrative Penalties for Violations Correlation With Main Law: Clause 3 of Article 60 Link:View Document
8	Cabinet Decision No. 10 of 2024	22/02/2024	01/03/2024
Issue Date: 22/02/2024 Effective Date: 01/03/2024 Decision Title: Administrative Penalties for Violations - Additions Correlation With Main Law: Clause 3 of Article 60 Link:View Document
9	Cabinet Decision No. (81) of 2023	18/07/2023	Date following
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 18/07/2023 Effective Date: Date following Decision Title: Qualifying Investment Funds Correlation With Main Law: Clause 1 of Article 10 Link:View Document
10	Cabinet Decision no. 100 of 2023	25/10/2023	01/06/2023
Issue Date: 25/10/2023 Effective Date: 01/06/2023 Decision Title: Determining Qualifying Income for the Qualifying Free Zone Person Correlation With Main Law: Article 18 Link:View Document
11	Cabinet Decision No. 34 of 2025	27/03/2023	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 27/03/2023 Effective Date: 01/01/2025 Decision Title: Qualifying Investment Funds and Qualifying Limited Partnerships Correlation With Main Law: Clause 1 of Article 10 Link:View Document
12	Cabinet Decision No. 35 of 2025	27/03/2025	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 27/03/2025 Effective Date: 01/01/2025 Decision Title: Determination of a Non-Resident Person’s Nexus in the State Correlation With Main Law: Paragraph (c) of Clause 4 of Article 11 & Clause (2)&(5) of Article (3) & Clause (3) of Article (4) of Cabinet Decision No. 34 of 2025 Link:View Document
13	Cabinet Decision No. 55 of 2025	02/05/2025	01/06/2023
Issue Date: 02/05/2025 Effective Date: 01/06/2023 Decision Title: Exempting Certain Persons from Corporate Tax Correlation With Main Law: Paragraph (i) of Clause (1) of Article (4) Link:View Document
14	Cabinet Decision No. 63 of 2025	14/05/2025	01/06/2023
Issue Date: 14/05/2025 Effective Date: 01/06/2023 Decision Title: Unincorporated Partnership That is Treated as a Taxable Person in Its Own Right Correlation With Main Law: Clause (8) of Article (16) Link:View Document
15	Federal Tax Authority Decision No. 5 of 2023	07/04/2023	01/06/2023
Issue Date: 07/04/2023 Effective Date: 01/06/2023 Decision Title: Conditions for Change in Tax Period Correlation With Main Law: Article 58 Link:View Document
16	Federal Tax Authority Decision No. 6 of 2023	07/04/2023	01/06/2023
Issue Date: 07/04/2023 Effective Date: 01/06/2023 Decision Title: Tax Deregistration Timeline Correlation With Main Law: Clause 1 of Aritlce 52 Link:View Document
17	Federal Tax Authority Decision No. 7 of 2023	07/04/2023	01/06/2023
Issue Date: 07/04/2023 Effective Date: 01/06/2023 Decision Title: Provisions of Exemption from Corporate Tax Correlation With Main Law: Paragraph (e) of Clause 1 of Article 4 & Paragraphs (f), (g), (h) and (i) of Clause 1 of Article 4 Link:View Document
18	Federal Tax Authority Decision No. 11 of 2023	16/08/2023	25/08/2023
Issue Date: 16/08/2023 Effective Date: 25/08/2023 Decision Title: Requirements of Submitting a Declaration for Exempt Persons Correlation With Main Law: Clause 5 of Article 53 Link:View Document
19	Federal Tax Authority Decision No. 12 of 2023	16/08/2023	25/09/2023
Issue Date: 16/08/2023 Effective Date: 25/09/2023 Decision Title: Conditions for Forming the Tax Group by Subsidiaries of a Government Entity Correlation With Main Law: Clause 2 of Article 40 Link:View Document
20	Federal Tax Authority Decision No. 13 of 2023	16/08/2023	01/06/2023
Issue Date: 16/08/2023 Effective Date: 01/06/2023 Decision Title: Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham Correlation With Main Law: Article 43 Link:View Document
21	Federal Tax Authority Decision No. 16 of 2023	15/12/2023	01/06/2023
Issue Date: 15/12/2023 Effective Date: 01/06/2023 Decision Title: Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership Correlation With Main Law: Clause 2 of Article 51 and Clause 3 & 8 of Article 16 Link:View Document
22	Federal Tax Authority Decision No. 3 of 2024	26/02/2024	01/03/2024
Issue Date: 26/02/2024 Effective Date: 01/03/2024 Decision Title: The Timeline specified for Registration of Taxable Persons for Corporate Tax Correlation With Main Law: Clause 1 of Article 51 Link:View Document
23	Federal Tax Authority Decision No. 7 of 2024	25/09/2024	25/09/2024
Issue Date: 25/09/2024 Effective Date: 25/09/2024 Decision Title: Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods Correlation With Main Law: Clause 1 of Article 53 Link:View Document
24	Federal Tax Authority Decision No. 5 of 2025	19/05/2025	01/07/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 19/05/2025 Effective Date: 01/07/2025 Decision Title: Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations Correlation With Main Law: Clause 2 of Article 51 + Clause 1 & 6 of Article 53 + Clause 3 & 8 of Article 16 + Clause 1 of Article 52 + Clause 3 of Article 4 of Ministerial Decision No. 261 of 2024 + Clause 2 & 3 of Article 17 Link:View Document
25	Ministerial Decision No. 27 of 2023	22/02/2023	01/03/2023
Issue Date: 22/02/2023 Effective Date: 01/03/2023 Decision Title: Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency Correlation With Main Law: --- Link:View Document
26	Ministerial Decision No. 43 of 2023	10/03/2023	Date following
Issue Date: 10/03/2023 Effective Date: Date following Decision Title: Concerning Exception from Tax Registration Correlation With Main Law: Paragraph (a) to (d) of Clause 1 of Article 4 & Non Resident that derives only SSI and does not have a PE Link:View Document
27	Ministerial Decision No. 68 of 2023	29/03/2023	15 Days after
Issue Date: 29/03/2023 Effective Date: 15 Days after Decision Title: Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person Correlation With Main Law: Clause 6 of Artcle 5 Link:View Document
28	Ministerial Decision No. 73 of 2023	03/04/2023	15 Days after
Issue Date: 03/04/2023 Effective Date: 15 Days after Decision Title: Small Business Relief Correlation With Main Law: Article 21 Link:View Document
29	Ministerial Decision No. 82 of 2023	10/04/2023	15 Days after
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 10/04/2023 Effective Date: 15 Days after Decision Title: Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements Correlation With Main Law: Clause 2 of Article 54 Link:View Document
30	Ministerial Decision No. 83 of 2023	10/04/2023	15 Days after
Issue Date: 10/04/2023 Effective Date: 15 Days after Decision Title: Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person Correlation With Main Law: Paragraph (a) of Clause 7 of Article 14 Link:View Document
31	Ministerial Decision No. 84 of 2025	25/03/2025	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 25/03/2025 Effective Date: 01/01/2025 Decision Title: Audited Financial Statements Correlation With Main Law: Clause 2 of Article 54 Link:View Document
32	Ministerial Decision No. 96 of 2025	14/04/2025	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 14/04/2025 Effective Date: 01/01/2025 Decision Title: Conditions to Exempt Certain Real Estate Investment Trusts Correlation With Main Law: Cabinet Decision No. 34 of 2025 Link:View Document
33	Ministerial Decision No. 97 of 2023	27/04/2023	Date following
Issue Date: 27/04/2023 Effective Date: Date following Decision Title: Requirements for Maintaining Transfer Pricing Documentation Correlation With Main Law: Clause 2 of Article 55 Link:View Document
34	Ministerial Decision No. 105 of 2023	04/05/2023	On the date
Issue Date: 04/05/2023 Effective Date: On the date Decision Title: Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date Correlation With Main Law: Paragraph (a),(b) & (c) of Clause 6 of Article 4 Link:View Document
35	Ministerial Decision No. 114 of 2023	09/05/2023	Date following
Issue Date: 09/05/2023 Effective Date: Date following Decision Title: Accounting Standards and Methods Correlation With Main Law: Paragraph (a) & (b) of Clause 5 of Article 20 & Clause 1 of Article 20 Link:View Document
36	Ministerial Decision No. 115 of 2023	10/05/2023	Date following
Issue Date: 10/05/2023 Effective Date: Date following Decision Title: Private Pension Funds and Private Social Security Funds Correlation With Main Law: Paragraph g of Clause 1 and Clause 3 of Article 4 Link:View Document
37	Ministerial Decision No. 116 of 2023	10/05/2023	Date following
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 10/05/2023 Effective Date: Date following Decision Title: Participation Exemption Correlation With Main Law: Article 23 Link:View Document
38	Ministerial Decision No. 120 of 2023	16/05/2023	Date following
Issue Date: 16/05/2023 Effective Date: Date following Decision Title: Adjustments Under the Transitional Rules Correlation With Main Law: Paragraph (i) of Clause 2 of Article 20 and Clause 1 of Article 61 Link:View Document
39	Ministerial Decision No. 125 of 2023	22/05/2023	Date following
indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025. Issue Date: 22/05/2023 Effective Date: Date following Decision Title: Tax Group Correlation With Main Law: Article 40, 41 & 42 Link:View Document
40	Ministerial Decision No. 126 of 2023	23/05/2023	Date following
Issue Date: 23/05/2023 Effective Date: Date following Decision Title: General Interest Deduction Limitation Rule Correlation With Main Law: Article 30 Link:View Document
41	Ministerial Decision No. 127 of 2023	24/05/2023	Date following
indictate that these decisions have been Repealed Issue Date: 24/05/2023 Effective Date: Date following Decision Title: Unincorporated Partnership, Foreign Partnership and Family Foundation Correlation With Main Law: Artilce 16 & Paragraph (e) of Clause 1 of Article 17 Link:View Document
42	Ministerial Decision No. 132 of 2023	25/05/2023	Date following
Issue Date: 25/05/2023 Effective Date: Date following Decision Title: Transfers Within a Qualifying Group Correlation With Main Law: Article 26 Link:View Document
43	Ministerial Decision No. 133 of 2023	25/05/2023	Date following
Issue Date: 25/05/2023 Effective Date: Date following Decision Title: Business Restructuring Relief Correlation With Main Law: Article 27 Link:View Document
44	Ministerial Decision No. 134 of 2023	29/05/2023	Date following
Issue Date: 29/05/2023 Effective Date: Date following Decision Title: General Rules for Determining Taxable Income Correlation With Main Law: Paragraph (i) of Clause 2 of Article 20 & Clause 3 of Article 20 Link:View Document
45	Ministerial Decision No. 139 of 2023	01/06/2023	01/06/2023
indictate that these decisions have been Repealed Issue Date: 01/06/2023 Effective Date: 01/06/2023 Decision Title: Regarding Qualifying Activities and Excluded Activities Correlation With Main Law: Cabinet Decision No. 55 of 2023 & Clause 1 of Article 18 Link:View Document
46	Ministerial Decision No. 247 of 2023	16/10/2023	01/03/2023
Issue Date: 16/10/2023 Effective Date: 01/03/2023 Decision Title: Issuance of Tax Residency Certificate for the Purposes of International Agreements Correlation With Main Law: Article 6 of Cabinet Decision No. 85 of 2022 Link:View Document
47	Ministerial Decision No. 265 of 2023	27/10/2023	01/06/2023
Issue Date: 27/10/2023 Effective Date: 01/06/2023 Decision Title: Regarding Qualifying Activities and Excluded Activities Correlation With Main Law: Cabinet Decision No. 100 of 2023 & Clause 1 of Article 18 Link:View Document
48	Ministerial Decision No. 261 of 2024	28/10/2024	01/06/2023
Issue Date: 28/10/2024 Effective Date: 01/06/2023 Decision Title: Unincorporated Partnership, Foreign Partnership and Family Foundation Correlation With Main Law: Article 16 & Article 17 Link:View Document
49	Ministerial Decision No. 301 of 2024	09/12/2024	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 09/12/2024 Effective Date: 01/01/2025 Decision Title: Tax Group Correlation With Main Law: Article 40, 41 & 42 Link:View Document
50	Ministerial Decision No. 302 of 2024	10/12/2024	01/01/2025
indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows. Issue Date: 10/12/2024 Effective Date: 01/01/2025 Decision Title: Participation Exemption and Foreign Permanent Establishment Exemption Correlation With Main Law: Article 23 & 24 Link:View Document
51	Federal Decree-Law No. 60 of 2023	02/10/2023	Date following
Issue Date: 02/10/2023 Effective Date: Date following Decision Title: Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 Correlation With Main Law: Amendments to Article 1, 3 and 65 Link:View Document

When effective dates are specified as "Date following," "15 days after," or "On the day," it refers to the period after the decision's publication date in the Official Gazette.

Rows indictate that these decisions have been Repealed

Rows indicate that these decisions shall continue to apply to Tax Periods that commenced before 1 January 2025.

Rows indicate that these decisions shall apply to Tax Periods that commence after 1 January 2025 replacing the yellow rows.

Corporate Tax Guides

Sl No.	Guide Code	Guide Name	Last Updated	Link
1	CTGACS1	Accounting Standards and Interaction with Corporate Tax	16/11/2023	view
2	CTGGCT1	Corporate Tax - General Guide	06/11/2023	view
3	CTGEXI1	Exempt Income: Dividends and Participation Exemption	06/11/2023	view
4	CTGEPF1	Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds	01/12/2023	view
5	CTGNPR1	Non-Resident Persons	06/11/2023	view
6	CTGRJP1	Registration of Juridical Persons	31/08/2023	view
7	CTGSBR1	Small Business Relief	28/08/2023	view
8	CTGFSI1	Taxation of Foreign Source Income	16/11/2023	view
9	CTGTNP1	Taxation of Natural Persons	26/11/2023	view
10	CTGEPX1	Taxation of Extractive Business and Non-Extractive Natural Resource Business	12/12/2023	view
11	CTGRNP1	Registration of Natural Persons	29/12/2023	view
12	CTGTGR1	Tax Groups	08/01/2024	view
13	CTGTP1	Transfer Pricing Guide	06/11/2023	view
14	CTGPTN1	Taxation of Partnerships	04/03/2024	view
15	CTGQGR1	Qualifying Group Relief	03/04/2024	view
16	CTGBRR1	Business Restructuring Relief	17/04/2024	view
17	CTGIFM1	Investment Funds and Investment Managers	06/04/2024	view
18	CTGFZP1	Free Zone Persons	20/04/2024	view
19	CGTDTI1	Determination of Taxable Income	31/07/2024	view
20	CTGREI1	Real Estate Investment for Natural Persons	24/10/2024	view
21	CTGTXR1	Corporate Tax Returns Guide	11/11/2024	view
22	CTGIDL1	Interest Deduction Limitation Rules	07/04/2024	view

Sl No.	Guide Code
1	CTGACS1
Guide Name: Accounting Standards and Interaction with Corporate Tax Last Updated: 16/11/2023 Link:View Document
2	CTGGCT1
Guide Name: Corporate Tax - General Guide Last Updated: 06/11/2023 Link:View Document
3	CTGEXI1
Guide Name: Exempt Income: Dividends and Participation Exemption Last Updated: 06/11/2023 Link:View Document
4	CTGEPF1
Guide Name: Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds Last Updated: 01/12/2023 Link:View Document
5	CTGNPR1
Guide Name: Non-Resident Persons Last Updated: 06/11/2023 Link:View Document
6	CTGRJP1
Guide Name: Registration of Juridical Persons Last Updated: 31/08/2023 Link:View Document
7	CTGSBR1
Guide Name: Small Business Relief Last Updated: 28/08/2023 Link:View Document
8	CTGFSI1
Guide Name: Taxation of Foreign Source Income Last Updated: 16/11/2023 Link:View Document
9	CTGTNP1
Guide Name: Taxation of Natural Persons Last Updated: 26/11/2023 Link:View Document
10	CTGEPX1
Guide Name: Taxation of Extractive Business and Non-Extractive Natural Resource Business Last Updated: 12/12/2023 Link:View Document
11	CTGRNP1
Guide Name: Registration of Natural Persons Last Updated: 29/12/2023 Link:View Document
12	CTGTGR1
Guide Name: Tax Groups Last Updated: 08/01/2024 Link:View Document
13	CTGTP1
Guide Name: Transfer Pricing Guide Last Updated: 06/11/2023 Link:View Document
14	CTGPTN1
Guide Name: Taxation of Partnerships Last Updated: 04/03/2024 Link:View Document
15	CTGQGR1
Guide Name: Qualifying Group Relief Last Updated: 03/04/2024 Link:View Document
16	CTGBRR1
Guide Name: Business Restructuring Relief Last Updated: 17/04/2024 Link:View Document
17	CTGIFM1
Guide Name: Investment Funds and Investment Managers Last Updated: 06/04/2024 Link:View Document
18	CTGFZP1
Guide Name: Free Zone Persons Last Updated: 20/04/2024 Link:View Document
19	CGTDTI1
Guide Name: Determination of Taxable Income Last Updated: 31/07/2024 Link:View Document
20	CTGREI1
Guide Name: Real Estate Investment for Natural Persons Last Updated: 24/10/2024 Link:View Document
21	CTGTXR1
Guide Name: Corporate Tax Returns Guide Last Updated: 11/11/2024 Link:View Document
22	CTGIDL1
Guide Name: Interest Deduction Limitation Rules Last Updated: 07/04/2024 Link:View Document

Corporate Tax Public Clarifications

Sl No.	Code	Name	Date	Link
1	CTP001	Registration timelines for Taxable Persons for Corporate Tax	04/06/2024	view
2	CTP002	The definition of 'Related Parties' where there is a common ownership and/or Control through a Government Entity	22/07/2024	view
3	CTP003	First Tax Period of a juridical person	30/07/2024	view
4	CTP004	Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods	10/10/2024	view
5	CTP005	Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund	01/05/2025	view

Sl No.	Code
1	CTP001
Name: Registration timelines for Taxable Persons for Corporate Tax Date: 04/06/2024 Link:View Document
2	CTP002
Name: The definition of 'Related Parties' where there is a common ownership and/or Control through a Government Entity Date: 22/07/2024 Link:View Document
3	CTP003
Name: First Tax Period of a juridical person Date: 30/07/2024 Link:View Document
4	CTP004
Name: Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods Date: 10/10/2024 Link:View Document
5	CTP005
Name: Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund Date: 01/05/2025 Link:View Document

Disclaimer: This compilation is a curated collection of links to official government sources related to tax laws and regulations. It is provided solely for user convenience and informational purposes. We do not create, modify, or interpret any of the content linked here, nor do we offer legal, tax, or financial advice on this page. We are not an official source of tax law, and the inclusion of links does not imply endorsement or affiliation with any government entity. Tax laws are subject to change, sometimes retroactively and we do not guarantee the completeness, accuracy, or ongoing relevance of the information presented. Readers should always consult the official government websites or qualified professionals for authoritative guidance. For the most reliable and up-to-date information, please refer to: Ministry of Finance | Federal Tax Authority

This compilation is a curated collection of links to official government sources related to tax laws and regulations. It is provided solely for user convenience and informational purposes. We do not create, modify, or interpret any of the content linked here, nor do we offer legal, tax, or financial advice on this page. We are not an official source of tax law, and the inclusion of links does not imply endorsement or affiliation with any government entity. Tax laws are subject to change, sometimes retroactively and we do not guarantee the completeness, accuracy, or ongoing relevance of the information presented. Readers should always consult the official government websites or qualified professionals for authoritative guidance. For the most reliable and up-to-date information, please refer to: Ministry of Finance | Federal Tax Authority

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