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ActiveVATCabinet DecisionIII. Taxable Income and Exemptions

Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax

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Summary

This document consolidates a comprehensive list of charitable organizations and religious institutions across the UAE that are authorized to recover input tax under the Value Added Tax framework established by Federal Decree-Law No. 8 of 2017. The list has been progressively expanded through 24 separate Cabinet Decisions issued between December 2017 and February 2024, reflecting the UAE government's ongoing support for charitable and humanitarian activities.

The document categorizes eligible charities by geographical jurisdiction: Federal Entities (13 organizations), Abu Dhabi (43 organizations), Dubai (54 organizations), Sharjah (58 organizations), Ajman (14 organizations), Umm Al Quwain (5 organizations), Ras Al Khaimah (10 organizations), and Fujairah (10 organizations). Each entry specifies the effective date from which input tax recovery applies, with some organizations having defined end dates indicating changes in status, name amendments, or supersession by other entities.

The list includes diverse charitable entities ranging from traditional zakat funds and red crescent societies to educational foundations, centers for people of determination, various Christian churches, Hindu temples, Sikh gurdwaras, and specialized patient care societies. Several entries note name amendments while maintaining continuity of tax treatment, and certain organizations show replacement patterns where new entities assume the charitable functions of predecessor organizations.

Key points

  • The list is compiled from 24 Cabinet Decisions issued between 28 December 2017 and 22 February 2024
  • Cabinet Decision No. 55 of 2017 – effective 1 January 2018 (initial list)
  • Cabinet Decision No. 15 of 2018 – effective 5 April 2018
  • Cabinet Decision No. 46 of 2018 – effective 14 October 2018
  • Cabinet Decision No. 25 of 2019 – effective 1 April 2019
  • Cabinet Decision No. 45 of 2019 – effective 4 July 2019
  • Cabinet Decision No. 13 of 2020 – effective 2 March 2020
  • Cabinet Decision No. 41 of 2020 – effective 27 May 2020
  • Cabinet Decision No. 45 of 2020 – effective 4 June 2020
  • Cabinet Decision No. 76 of 2020 – effective 22 November 2020
  • Cabinet Decision No. 1 of 2021 – effective 4 January 2021
  • Cabinet Decision No. 4 of 2021 – effective 9 February 2021
  • Cabinet Decision No. 26 of 2021 – effective 10 April 2021
  • Cabinet Decision No. 44 of 2021 – effective 28 May 2021
  • Cabinet Decision No. 45 of 2021 – effective 28 May 2021
  • Cabinet Decision No. 49 of 2022 – effective 11 May 2022
  • Cabinet Decision No. 50 of 2022 – effective 11 May 2022
  • Cabinet Decision No. 68 of 2022 – effective 10 August 2022
  • Cabinet Decision No. 69 of 2022 – effective 10 August 2022
  • Cabinet Decision No. 108 of 2022 – effective 7 December 2022
  • Cabinet Decision No. 30 of 2023 – effective 31 March 2023
  • Cabinet Decision No. 101 of 2023 – effective 25 October 2023
  • Cabinet Decision No. 3 of 2024 – effective 26 January 2024
  • Cabinet Decision No. 11 of 2024 – effective 22 February 2024
  • Cabinet Decision No. 12 of 2024 – effective 22 February 2024
  • Total of 207 charities and religious institutions listed across all Emirates
  • Federal Entities: 13 organizations including Emirates Red Crescent Authority and Zakat Fund (from 1 January 2018)
  • Abu Dhabi: 43 organizations including numerous churches, mosques, and charitable foundations
  • Dubai: 54 organizations including various religious institutions and charitable establishments
  • Sharjah: 58 organizations including educational and cultural foundations
  • Ajman: 14 organizations with some entities having end dates (e.g., The Control Authority for Charitable Societies ended 5 April 2018)
  • Umm Al Quwain: 5 organizations effective from 1 January 2018
  • Ras Al Khaimah: 10 organizations including welfare and educational foundations
  • Fujairah: 10 organizations with most recent addition on 20 February 2023
  • Dar Zayed for Family Care (Abu Dhabi) ended eligibility on 1 January 2022, replaced by Family Care Authority
  • Zayed Bin Mohammed Family Gathering (Dubai) ended eligibility on 22 November 2020
  • Al Jalila Cultural Center for Children (Dubai) ended eligibility on 4 January 2021
  • Several churches and religious institutions received name amendments while maintaining eligibility (effective dates noted in parentheses)
  • Zayed Higher Organization for People of Determination name amended 4 July 2019 (retroactive to 1 January 2018)
  • Endowment And Minor's Trust Foundation name amended 1 September 2023 (from Awqaf & Minors Affairs Foundation, effective from 1 April 2019)
  • The Evangelical Church – Abu Dhabi name updated 27 May 2020 (retroactive to 1 January 2018)
  • IRTHI Project (Sharjah) ended eligibility on 24 October 2023
  • Multiple religious institutions across all Emirates included: Christian churches (various denominations), Hindu temples (BAPS Hindu Mandir), Sikh temples (Guru Darbar, GuruNanak Darbar), Orthodox churches, and Islamic institutions
  • Specialized patient care societies included: Friends of Arthritis Patients, Breastfeeding Friends Society, Friends for Diabetes, Friends of Kidney Patients (all Sharjah, from 1 January 2018)
  • Cancer Patient Care Society – Rahma (Abu Dhabi) added 27 May 2020
  • Higher Committee of Human Fraternity (Abu Dhabi) added 10 November 2019

Full text · 3,094 words

Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax

Cabinet Decision No. 55 of 2017 – issued 28 December 2017 (effective 1 January 2018);

Cabinet Decision No. 15 of 2018 – issued 5 April 2018 (effective 5 April 2018);

Cabinet Decision No. 46 of 2018 – issued 14 October 2018 (effective 14 October 2018);

Cabinet Decision No. 25 of 2019 – issued 1 April 2019 (effective from 1 April 2019);

Cabinet Decision No. 45 of 2019 – issued 4 July 2019 (effective from 4 July 2019);

Cabinet Decision No. 13 of 2020 – issued on 2 March 2020 (effective from 2 March 2020);

Cabinet Decision No. 41 of 2020 – issued on 27 May 2020 (effective from 27 May 2020);

Cabinet Decision No. 45 of 2020 – issued on 4 June 2020 (effective from 4 June 2020);

Cabinet Decision No. 76 of 2020 – issued on 22 November 2020 (effective from 22 November 2020);

Cabinet Decision No. 1 of 2021 – issued on 4 January 2021 (effective from 4 January 2021);

Cabinet Decision No. 4 of 2021 – issued on 10 January 2021 (effective from 9 February 2021);

Cabinet Decision No. 26 of 2021 – issued on 11 March 2021 (effective from 10 April 2021);

Cabinet Decision No. 44 of 2021 – issued on 28 April 2021 (effective from 28 May 2021);

Cabinet Decision No. 45 of 2021 – issued on 28 April 2021 (effective from 28 May 2021);

Cabinet Decision No. 49 of 2022 – issued on 11 May 2022 (effective from 11 May 2022);

Cabinet Decision No. 50 of 2022 – issued on 11 May 2022 (effective from 11 May 2022);

Cabinet Decision No. 68 of 2022 – 10 August 2022 (effective from 10 August 2022);

Cabinet Decision No. 69 of 2022 – issued on 10 August 2022 (effective from 10 August 2022);

Cabinet Decision No. 108 of 2022 – issued on 7 December 2022 (effective 7 December 2022);

Cabinet Decision No. 30 of 2023 – issued on 31 March 2023 (effective 31 March 2023);

Cabinet Decision No. 101 of 2023 – issued on 25 October 2023 (effective 25 October 2023);

Cabinet Decision No. 3 of 2024 – issued on 26 January 2024 (effective 26 January 2024);

Cabinet Decision No. 11 of 2024 – issued on 22 February 2024 (effective 22 February 2024);

Cabinet Decision No. 12 of 2024 – issued on 22 February 2024 (effective 22 February 2024).

Federal Entities

No. Charities – Federal Entities Effective From Effective To
1 Emirates Red Crescent Authority 01/01/2018
2 Zakat Fund 01/01/2018
3 Arab Youth Center 01/04/2019
4 UAE Special Olympics Establishment 01/04/2019
5 General Authority of Islamic Affairs & Endowments 01/04/2019
6 UAE Deaf Association 04/07/2019
7 Khalifa International Award for Date Palm and Agricultural Innovation 02/03/2020
8 Mohammed Bin Rashid Smart Learning Program 01/01/2018
9 UAE Paralympic Committee 01/01/2018
10 Abdul Jalil Al Fahim and Family Foundation 14/02/2019
11 UAE Falcons Federation 02/06/2021
12 Emirates Down Syndrome Association 01/01/2018
13 Retired Military Personnel Association 01/01/2018

Abu Dhabi

No. Charities – Abu Dhabi Effective From Effective To
1 International Fund for Houbara Conservation 01/01/2018
2 Mohamed Bin Zayed International Species and Nature Conservation Fund 01/01/2018
3 Emirates Foundation 01/01/2018
4 Family Development Foundation 01/01/2018
5 General Women's Union 01/01/2018
6 Abu Dhabi Women's Association 01/01/2018
7 Social care and Minors affairs Foundation 01/01/2018
8 Khalifa Bin Zayed Al Nahyan Foundation 01/01/2018
9 Zayed Higher Organization for People of Determination (Amended name in Arabic) 04/07/2019 (01/01/2018)
10 The Zayed Bin Sultan Al Nahayan Charitable & Humanitarian Foundation 01/01/2018
11 Zayed House for Islamic Culture 01/01/2018
12 Dar Zayed for Family Care 01/01/2018 01/01/2022
13 Emirates Heritage Club 01/01/2018
14 The Evangelical Church – Abu Dhabi (Previously: Evangelical Church Center) 27/05/2020 (01/01/2018)
15 St. Andrew's Church (Previously: St. Andrew's Church (Anglican)) 27/05/2020 (01/01/2018)
16 St. George`s Orthodox Church (Amended name in Arabic) 27/05/2020 (01/01/2018)
17 St. Joseph's Cathedral (Previously: St. Joseph's Roman Catholic Church) 27/05/2020 (01/01/2018)
18 St. Mary's Catholic Church (Previously: St. Mary's Catholic Church (Al Ain)) 27/05/2020 (01/01/2018)
19 Arabic Evangelical Church 01/01/2018 27/05/2020
20 Make-A-Wish Foundation 14/10/2018
21 Sandooq Al Watan 04/07/2019
22 Cancer Patient Care Society – Rahma 27/05/2020
23 Brethren Christian Assembly 27/05/2020
24 The Church of Jesus Christ of Latter-day Saints 27/05/2020
25 St. Paul's Church 27/05/2020
26 St. Jacobite Syrian Orthodox Church 27/05/2020
27 The Mar Thoma Church – Al Ain 27/05/2020
28 Armenian Church 27/05/2020
29 Evangelical Church - Al Ain 27/05/2020
30 Coptic Church 27/05/2020
31 Egyptian Coptic Orthodox Church 27/05/2020
32 Malankara Orthodox Syrian Church 27/05/2020
33 Mar Thoma Church – Abu Dhabi 27/05/2020
34 Greek Orthodox Patriarchate of Antioch and All the East 27/05/2020
35 BAPS Hindu Mandir 27/05/2020
36 Church of the Virgin and St. Paul the Apostle 27/05/2020
37 South India Parish Church - Abu Dhabi 27/05/2020
38 St. John the Baptist Church 27/05/2020
39 Saint Andrew Church - Al Ain 27/05/2020
40 Saint Andrew Church - Musaffah 27/05/2020
41 Abu Dhabi Center for Sheltering and Humanitarian Care - Ewaa 31/07/2020
42 Family Care Authority 01/01/2022
43 Higher Committee of Human Fraternity 10/11/2019

Dubai

No. Charities – Dubai Effective From Effective To
1 International Institute for Tolerance 01/01/2018
2 Dubai Women Establishment 01/01/2018
3 The UAE Food Bank 01/01/2018
4 Dubai Appreciation Award for Community Service 01/01/2018
5 Mohammed Bin Rashid Al Maktoum Library 01/01/2018
6 Mohammed Bin Rashid Al Maktoum Knowledge Foundation 01/01/2018
7 Zayed Bin Mohammed Family Gathering 01/01/2018 22/11/2020
8 Dubai Women's Association 01/01/2018
9 Al Jalila Cultural Center for Children 01/01/2018 04/01/2021
10 Dar Al Ber Society 01/01/2018
11 Dubai Charity Association 01/01/2018
12 Beit Al Khair Society 01/01/2018
13 Mohammed Bin Rashid Al Maktoum Humanitarian & Charity Establishment 01/01/2018
14 Al Maktoum Foundation 01/01/2018
15 Dubai Foundation for Women & Children 01/01/2018
16 Easa Saleh Al Gurg Charity Foundation 01/01/2018
17 Noor Dubai Foundation 01/01/2018
18 The Emirates Airline Foundation 01/01/2018
19 Dubai Cares 01/01/2018
20 Red Crescent – Dubai 01/01/2018
21 Barakah Charity Institution 01/01/2018
22 Mohammad Omar Bin Haider Charity Establishment 01/01/2018
23 Majid Al Futtaim Charity Foundation 01/01/2018
24 Tarahum Charity Foundation 01/01/2018
25 Emaar Foundation 01/01/2018
26 UAE Water Aid (Suqia) 01/01/2018
27 Evangelical Church 01/01/2018
28 Holy Trinity Church - Chaplaincy of Dubai and Sharjah 01/01/2018
29 St. Thomas Orthodox Cathedral 01/01/2018
30 Church of Christ branch of Chaplaincy of Dubai and Sharjah 01/01/2018
31 Mar Thoma Parish Church 01/01/2018
32 St. Francis Church 01/01/2018
33 St. Mary's Catholic Church 01/01/2018
34 Coptic Orthodox Parish Church 01/01/2018
35 Mor Ignatius Jacobite Syrian Orthodox Cathedral 01/01/2018
36 Greek Orthodox Church 01/01/2018
37 Guru Darbar Sikh Temple 01/01/2018
38 GuruNanak Darbar Sikh Temple 01/01/2018
39 Sindhi Ceremonial Centre 01/01/2018
40 Senses Residential and Day Care for Special Needs 01/01/2018
41 Al Jalila Foundation Supporting Education and Research in the Medical Fields 05/04/2018
42 Dubai International Holy Quran Award 14/10/2018
43 Islamic Affairs & Charitable Activities Department 01/04/2019
44 Endowment And Minor's Trust Foundation (Amended from Awqaf & Minors Affairs Foundation) 01/09/2023 (01/04/2019)
45 Sultan Bin Ali Al Owais Cultural Foundation 01/04/2019
46 Misbah Al-Fattan Charity Establishment 01/04/2019
47 Mohammed bin Rashid Al Maktoum Knowledge Award 01/04/2019
48 Ja'afariya Endowment Charitable Council of Dubai 01/04/2019
49 Rashid Center for People with Determination 01/04/2019
50 Dubai Club for People of Determination 01/04/2019
51 Dubai Autism Center 01/04/2019
52 Hamdan Bin Rashid Al Maktoum Foundation for Distinguished Academic Performance 04/07/2019
53 Egyptian Coptic Orthodox Church 02/03/2020
54 DP World Foundation 04/03/2022

Sharjah

No. Charities – Sharjah Effective From Effective To
1 Al Muntada Al Islami 01/01/2018
2 Sharjah Social Empowerment Foundation 01/01/2018
3 Sharjah Charity International 01/01/2018
4 Salam Ya Seghar (The Big Heart Foundation) 01/01/2018
5 Emirates Association for Disabled Care and Rehabilitation 01/01/2018
6 Family Development Foundation 01/01/2018
7 Islamic Educational, Scientific and Cultural Organization (ISESCO) 01/01/2018
8 Sharjah Business Women Council 01/01/2018
9 Sharjah Entrepreneurship Center 01/01/2018
10 Sharjah Center for Learning Difficulties 01/01/2018
11 IRTHI Project 01/01/2018 24/10/2023
12 ENWAN Project 01/01/2018
13 Sharjah Tatweer Forum 01/01/2018
14 Quran & Sunnah Establishment 01/01/2018
15 Sharjah Foundation to Support Pioneering Enterpreneurs (Ruwad) 01/01/2018
16 NAMA Women Advancement Establishment 01/01/2018
17 Sharjah Cultural Awards 01/01/2018
18 Sharjah Award for Arab Culture - UNESCO Awards 01/01/2018
19 Reyada Center 01/01/2018
20 Sajaya Young Ladies of Sharjah 01/01/2018
21 Poetry Houses - Culture 01/01/2018
22 Sharjah Worship Center 01/01/2018
23 Russian Orthodox Church 01/01/2018
24 Armenian Church 01/01/2018
25 Apostolic Church 01/01/2018
26 Krci Filipino Miracle Life Church Sharjah 01/01/2018
27 Ward Church 01/01/2018
28 Union Church 01/01/2018
29 Christian Matrimony and Church 01/01/2018
30 St. Mary and Martyr Abou Sefein Church 01/01/2018
31 St. Gregorios Orthodox Church 01/01/2018
32 St. Michael's Church 01/01/2018
33 St Mary's Knanaya Church 01/01/2018
34 Grace Evangelical Church 01/01/2018
35 St Martins Church 01/01/2018
36 St Mary's Soonoro Church 01/01/2018
37 Sharjah Marthoma Church 01/01/2018
38 St Philip Russian Orthodox Parish 01/01/2018
39 St Gregory the Illuminator Armenian Orthodox Parish 01/01/2018
40 Virgin Mary & St Philopateer Coptic Orthodox Parish 01/01/2018
41 Marthoma Parish Sharjah 01/01/2018
42 Sharjah City for Humanitarian Services 05/04/2018
43 Althiqa Club for Handicapped 05/04/2018
44 Sharjah Youth 01/04/2019
45 Children Centers 01/04/2019
46 Supreme Council for Family Affairs 01/04/2019
47 Sharjah Award for Voluntary Work 04/07/2019
48 Sharjah Islamic Affairs 04/07/2019
49 Sharjah Charity House 04/07/2019
50 The UAE Board on Books for Young People 04/07/2019
51 Patients Friends Charitable House 02/03/2020
52 Holy Quran Academy in Sharjah 02/03/2020
53 Al Qasimi Publications 02/03/2020
54 Girl Guides Association of the United Arab Emirates 27/05/2020
55 Friends of Arthritis Patients 01/01/2018
56 Breastfeeding Friends Society 01/01/2018
57 Friends for Diabetes 01/01/2018
58 Friends of Kidney Patients 01/01/2018

Ajman

No. Charities – Ajman Effective From Effective To
1 Human Appeal International (HAI) 01/01/2018
2 Humaid bin Rashid Al Nuaimi Foundation 01/01/2018
3 Friends of Patients Society in Ajman 01/01/2018
4 Mabrat Rashed Abdullah Al Nuaimi for Charity 01/01/2018
5 Al Ajmani Charity Foundation 01/01/2018
6 Coordination Board for Charitable Activities and Awqaf in Ajman 01/01/2018
7 Sheikh Faisal Bin Sultan Al Qasimi Foundation for Charity 01/01/2018
8 Mabrat Zayed Bin Saqr Al Nahyan Charity 01/01/2018
9 Al Ihsan Charity Association 01/01/2018
10 Umm Al Moumineen Women Association 05/04/2018
11 Humaid bin Rashid Al Nuaimi Center for Serving the Holy Quran 05/04/2018
12 Ajman Awqaf Center 05/04/2018
13 The Control Authority for Charitable Societies and Endowments in the Emirate of Ajman 01/01/2018 05/04/2018
14 Sunduq Waqf Ajman 01/01/2018 05/04/2018

Umm Al Quwain

No. Charities – Umm Al Quwain Effective From Effective To
1 Saud bin Rashid Al Mualla Charitable and Humanitarian Establishment 01/01/2018
2 Rashid bin Ahmed Award for Holy Quran 01/01/2018
3 Umm Al Quwain Charity Association 01/01/2018
4 Women Association of Umm Al Quwain 01/01/2018
5 Sheikh Saud Bin Rashid Program for Youth Project Support 01/01/2018

Ras Al Khaimah

No. Charities – Ras Al Khaimah Effective From Effective To
1 Al Nahda Women's Association - RAK 01/01/2018
2 Sheikh Saud bin Saqr Charitable Educational Foundation 01/01/2018
3 Ras Al Khaimah Charity Association 01/01/2018
4 RAK Institution for the Holy Quran and Its Sciences 01/01/2018
5 Abdullah Ali Al Sharhan Charitable Foundation 01/01/2018
6 Emirates Association for Social Development 01/01/2018
7 Mohammed Bin Saud Al Qasimi Foundation for Humanitarian Work (Previously: Mohammed bin Saud Al Qasimi Program for Maintenance and Social Services in Ras Al Khaimah) 02/03/2020 (01/01/2018)
8 Saqr Foundation for Charity 01/01/2018
9 Aman Shelter for Women and Children 01/01/2018
10 Al Wafa'a Social Centre 01/01/2018

Fujairah

No. Charities – Fujairah Effective From Effective To
1 Fujairah Welfare Association 01/01/2018
2 Sunshine Foundation for Social Welfare 01/01/2018
3 The Board of Fujairah Mothers 01/01/2018
4 The Board of Dibba Mothers 01/01/2018
5 Fujairah Foundation for Region Development 01/01/2018
6 Foundation of the Protected Seiji 01/01/2018
7 Youth Welfare Fund 01/01/2018
8 Fujairah Foundation for Development 01/01/2018
9 Hamad bin Mohammed Al Sharqi Humanitarian Works Foundation (Amended name in Arabic) 04/06/2020 (02/03/2020)
10 Saeed Mohammed Al Raqbani Foundation for Charitable and Humanitarian Works 20/02/2023

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