UAE Corporate Tax law: all 85 documents

UAE Corporate Tax under Federal Decree-Law No. 47 of 2022: 0% up to AED 375,000 and 9% above it, Free Zone Qualifying Persons, Small Business Relief, Tax Groups, transfer pricing and the Pillar Two top-up tax, with every Cabinet and Ministerial Decision, FTA Decision, guide and clarification issued under it.

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Federal Decree-Law No. 60 of 2023 amending certain provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses relied on by 6 documents
Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses relied on by 96 documents
Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises relied on by 9 documents
Cabinet Decision No. 34 of 2025 on Qualifying Investment Funds and Qualifying Limited Partnerships relied on by 7 documents
Ministerial Decision No. 114 of 2023 on the Accounting Standards and Methods relied on by 7 documents

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Federal Decree-Law 2

Federal Decree-Law No. 60 of 2023 amending certain provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Oct 2, 2023ActiveCorporate TaxFederal Decree-LawI. Foundations532 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Sep 27, 2022ActiveCorporate TaxFederal Decree-LawI. Foundations20,051 wordsEffective June 1, 2023▸ Summary ▸ Key points

Cabinet Decision 16

Cabinet Decision No. 1 of 2026 on Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Jan 12, 2026ActiveCorporate TaxCabinet DecisionIII. Taxable Income and Exemptions919 wordsEffective 1 June 2023▸ Summary ▸ Key points
Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Dec 31, 2025ActiveCorporate TaxCabinet DecisionIV. Adjustments and Special Provisions2,432 wordsEffective Applies to Tax Periods or Fiscal Years commencing on or after 1...▸ Summary ▸ Key points
Cabinet Decision No. 55 of 2025 - Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued May 2, 2025Repealed from 1 September 2026Corporate TaxCabinet DecisionIII. Taxable Income and Exemptions326 wordsEffective 1 June 2023▸ Summary ▸ Key points
Cabinet Decision No. 35 of 2025 on Determination of a Non-Resident Person's Nexus in the State PDF Claude ↗ ChatGPT ↗

Issued Mar 27, 2025ActiveCorporate TaxCabinet DecisionIII. Taxable Income and Exemptions783 wordsEffective Applicable to tax periods starting on or after January 1, 2025▸ Summary ▸ Key points
Cabinet Decision No. 34 of 2025 on Qualifying Investment Funds and Qualifying Limited Partnerships PDF Claude ↗ ChatGPT ↗

Issued Mar 27, 2025ActiveCorporate TaxCabinet DecisionIII. Taxable Income and Exemptions4,123 wordsEffective Applies to tax periods commencing on or after 1 January 2025▸ Summary ▸ Key points
Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises PDF Claude ↗ ChatGPT ↗

Issued Dec 31, 2024ActiveCorporate TaxCabinet DecisionIV. Adjustments and Special Provisions30,873 wordsEffective January 1, 2025▸ Summary ▸ Key points
Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for Qualifying Free Zone Persons PDF Claude ↗ ChatGPT ↗

Issued Oct 25, 2023ActiveCorporate TaxCabinet DecisionVII. Special and Transitional Rules1,839 wordsEffective June 1, 2023▸ Summary ▸ Key points
Cabinet Decision No. 81 of 2023 on Conditions for Qualifying Investment Funds - REPEALED by Cabinet Decision No. 34 of 2025 on Qualifying Investment Funds and Qualifying Limited Partnerships PDF Claude ↗ ChatGPT ↗

Issued Jul 18, 2023Repealed - Tax Periods starting...Corporate TaxCabinet DecisionIII. Taxable Income and Exemptions1,284 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Jul 10, 2023ActiveCorporate TaxCabinet DecisionVI. Anti-Abuse and Compliance Measures1,984 wordsEffective 1 August 2023, amended by Cabinet Decision No. 10 of 2024...▸ Summary ▸ Key points
Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person's Nexus in the State - REPEALED by Cabinet Decision No. 35 of 2025 on Determination of a Non-Resident Person's Nexus in the State PDF Claude ↗ ChatGPT ↗

Issued May 30, 2023Repealed - Tax Periods starting...Corporate TaxCabinet DecisionII. Tax Status and Types of Persons554 wordsEffective June 1, 2023▸ Summary ▸ Key points
Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for Qualifying Free Zone Persons - REPEALED by Cabinet Decision No. 100 of 2023 PDF Claude ↗ ChatGPT ↗

Issued May 30, 2023RepealedCorporate TaxCabinet DecisionVII. Special and Transitional Rules1,839 wordsEffective June 1, 2023▸ Summary ▸ Key points
Cabinet Decision No. 49 of 2023 On Specifying Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person Subject to Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued May 8, 2023ActiveCorporate TaxCabinet DecisionIII. Taxable Income and Exemptions629 wordsEffective June 1, 2023▸ Summary ▸ Key points
Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Apr 7, 2023ActiveCorporate TaxCabinet DecisionII. Tax Status and Types of Persons14,119 wordsEffective Multiple effective dates: 15 April 2023 (Cabinet Decision No. 37...▸ Summary ▸ Key points
Cabinet Decision No. 37 of 2023 Regarding Qualifying Public Benefit Entities PDF Claude ↗ ChatGPT ↗

Issued Jan 15, 2023ActiveCorporate TaxCabinet DecisionIII. Taxable Income and Exemptions6,086 wordsEffective Effective Date: Date of publication in Official Gazette▸ Summary ▸ Key points
Cabinet Decision No. 116 of 2022 on the Determination of Annual Income Subject to Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued Dec 30, 2022ActiveCorporate TaxCabinet DecisionIII. Taxable Income and Exemptions751 wordsEffective Effective Date: 15 days after publication in Official Gazette▸ Summary ▸ Key points
Cabinet Decision No. 85 of 2022 - Determination of Tax Residency PDF Claude ↗ ChatGPT ↗

Issued Sep 2, 2022ActiveCorporate TaxCabinet DecisionII. Tax Status and Types of Persons1,070 wordsEffective March 1, 2023▸ Summary ▸ Key points

Ministerial Decision 35

Ministerial Decision No. 133 of 2026 on the Entities Required to File the Pillar Two Information Return for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises PDF Claude ↗ ChatGPT ↗

Issued Aug 3, 2026ActiveCorporate TaxMinisterial DecisionVI. Anti-Abuse and Compliance Measures632 wordsEffective 3 August 2026, applicable to fiscal years starting on or after 1...▸ Summary ▸ Key points
Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Jul 29, 2026ActiveCorporate TaxMinisterial DecisionVIII. Special and Transitional Rules289 wordsEffective 30 July 2026 (the day following publication on 29 July 2026)▸ Summary ▸ Key points
Ministerial Decision No. 96 of 2026 on the Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises PDF Claude ↗ ChatGPT ↗

Issued Jun 22, 2026ActiveCorporate TaxMinisterial DecisionVI. Anti-Abuse and Compliance Measures549 wordsEffective 22 June 2026, applying to Fiscal Years starting on or after 1...▸ Summary ▸ Key points
Ministerial Decision No. 24 of 2026 on the Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Mar 18, 2026ActiveCorporate TaxMinisterial DecisionV. Tax Calculation and Payment5,425 wordsEffective Tax Periods or Fiscal Years commencing on or after 1 January 2026▸ Summary ▸ Key points
Ministerial Decision No. 336 of 2025 on the Specification of a Competent Authority for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Dec 22, 2025ActiveCorporate TaxMinisterial DecisionVIII. Special and Transitional Rules265 wordsEffective 1 June 2023▸ Summary ▸ Key points
Ministerial Decision No. 230 of 2025 on Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities PDF Claude ↗ ChatGPT ↗

Issued Aug 29, 2025ActiveCorporate TaxMinisterial DecisionIII. Taxable Income and Exemptions385 wordsEffective 1 June 2023 (retroactive application)▸ Summary ▸ Key points
Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities PDF Claude ↗ ChatGPT ↗

Issued Aug 28, 2025ActiveCorporate TaxMinisterial DecisionIII. Taxable Income and Exemptions3,079 wordsEffective 1 June 2023 (retroactive application)▸ Summary ▸ Key points
Ministerial Decision No. 173 of 2025 on Depreciation Adjustments for Investment Properties held at Fair Value PDF Claude ↗ ChatGPT ↗

Issued Jun 23, 2025ActiveCorporate TaxMinisterial DecisionIV. Adjustments and Special Provisions1,854 wordsEffective Tax periods starting on or after 1 January 2025▸ Summary ▸ Key points
Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued Apr 14, 2025ActiveCorporate TaxMinisterial DecisionIII. Taxable Income and Exemptions348 wordsEffective 14 April 2025 (date of issuance)▸ Summary ▸ Key points
Ministerial Decision No. (88) of 2025 on the Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. (142) of 2024 on the Imposition of Top-Up Tax On Multinational Enterprises PDF Claude ↗ ChatGPT ↗

Issued Mar 28, 2025RepealedCorporate TaxMinisterial DecisionVI. Anti-Abuse and Compliance Measures424 wordsEffective January 1, 2025▸ Summary ▸ Key points
Ministerial Decision No. 84 of 2025 on Audited Financial Statements PDF Claude ↗ ChatGPT ↗

Issued Mar 25, 2025ActiveCorporate TaxMinisterial DecisionVI. Anti-Abuse and Compliance Measures611 wordsEffective March 25th, 2025▸ Summary ▸ Key points
Ministerial Decision No. 302 of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption PDF Claude ↗ ChatGPT ↗

Issued Dec 10, 2024ActiveCorporate TaxMinisterial DecisionIII. Taxable Income and Exemptions4,476 wordsEffective Effective Date: Day after publication▸ Summary ▸ Key points
Ministerial Decision No. 301 of 2024 on Tax Group PDF Claude ↗ ChatGPT ↗

Issued Dec 9, 2024ActiveCorporate TaxMinisterial DecisionIV. Adjustments and Special Provisions3,065 wordsEffective Effective Date: Day after publication▸ Summary ▸ Key points
Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation PDF Claude ↗ ChatGPT ↗

Issued Oct 28, 2024ActiveCorporate TaxMinisterial DecisionII. Tax Status and Types of Persons933 wordsEffective June 1, 2023▸ Summary ▸ Key points
Ministerial Decision No. 265 of 2023 Regarding Qualifying Activities and Excluded Activities - REPEALED by Ministerial Decision No. 229 of 2025 PDF Claude ↗ ChatGPT ↗

Issued Oct 27, 2023RepealedCorporate TaxMinisterial DecisionVII. Special and Transitional Rules2,633 wordsEffective June 1, 2023▸ Summary ▸ Key points
Ministerial Decision No. 247 of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements PDF Claude ↗ ChatGPT ↗

Issued Oct 16, 2023ActiveCorporate TaxMinisterial DecisionII. Tax Status and Types of Persons689 wordsEffective March 1, 2023▸ Summary ▸ Key points
Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities - REPEALED by Ministerial Decision No. 265 of 2023 PDF Claude ↗ ChatGPT ↗

Issued Jun 1, 2023RepealedCorporate TaxMinisterial DecisionVII. Special and Transitional Rules1,393 wordsEffective No Longer in Effect▸ Summary ▸ Key points
Ministerial Decision No. 134 of 2023 on the General Rules for Determining Taxable Income PDF Claude ↗ ChatGPT ↗

Issued May 29, 2023ActiveCorporate TaxMinisterial DecisionIV. Adjustments and Special Provisions2,948 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group PDF Claude ↗ ChatGPT ↗

Issued May 25, 2023ActiveCorporate TaxMinisterial DecisionIV. Adjustments and Special Provisions1,742 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 133 of 2023 on Business Restructuring Relief PDF Claude ↗ ChatGPT ↗

Issued May 25, 2023ActiveCorporate TaxMinisterial DecisionIV. Adjustments and Special Provisions1,853 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 127 of 2023 on Unincorporated Partnership, Foreign Partnership and Family Foundation - REPEALED by Ministerial Decision No. 261 of 2024 PDF Claude ↗ ChatGPT ↗

Issued May 24, 2023RepealedCorporate TaxMinisterial DecisionII. Tax Status and Types of Persons933 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 126 of 2023 on the General Interest Deduction Limitation Rule PDF Claude ↗ ChatGPT ↗

Issued May 23, 2023ActiveCorporate TaxMinisterial DecisionIV. Adjustments and Special Provisions2,770 wordsEffective May 24, 2023▸ Summary ▸ Key points
Ministerial Decision No. 125 of 2023 on Tax Group - REPEALED by Ministerial Decision No. 301 of 2024 PDF Claude ↗ ChatGPT ↗

Issued May 22, 2023Repealed - Tax Periods starting...Corporate TaxMinisterial DecisionIV. Adjustments and Special Provisions2,719 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules PDF Claude ↗ ChatGPT ↗

Issued May 16, 2023ActiveCorporate TaxMinisterial DecisionIV. Adjustments and Special Provisions2,163 wordsEffective May 17, 2023▸ Summary ▸ Key points
Ministerial Decision No. 116 of 2023 on the Participation Exemption - REPEALED by Ministerial Decision No. 302 of 2024 PDF Claude ↗ ChatGPT ↗

Issued May 10, 2023Repealed - Tax Periods starting...Corporate TaxMinisterial DecisionIII. Taxable Income and Exemptions4,476 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 115 of 2023 on Private Pension Funds and Private Social Security Funds PDF Claude ↗ ChatGPT ↗

Issued May 10, 2023ActiveCorporate TaxMinisterial DecisionIII. Taxable Income and Exemptions1,319 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 114 of 2023 on the Accounting Standards and Methods PDF Claude ↗ ChatGPT ↗

Issued May 9, 2023ActiveCorporate TaxMinisterial DecisionV. Tax Calculation and Payment621 wordsEffective Effective Date: Day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 105 of 2023 on the Conditions for Continuing or Ceasing Exempt Person Status PDF Claude ↗ ChatGPT ↗

Issued May 4, 2023ActiveCorporate TaxMinisterial DecisionIII. Taxable Income and Exemptions890 wordsEffective Effective Date: Date of publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 97 of 2023 on Requirements for Maintaining Transfer Pricing Documentation PDF Claude ↗ ChatGPT ↗

Issued Apr 27, 2023ActiveCorporate TaxMinisterial DecisionVI. Anti-Abuse and Compliance Measures867 wordsEffective Effective Date: The day after publication▸ Summary ▸ Key points
Ministerial Decision No. 83 of 2023 on the Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment PDF Claude ↗ ChatGPT ↗

Issued Apr 10, 2023ActiveCorporate TaxMinisterial DecisionII. Tax Status and Types of Persons693 wordsEffective Effective Date: 15 days after publication▸ Summary ▸ Key points
Ministerial Decision No. 82 of 2023 on the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements - REPEALED by Ministerial Decision No. 84 of 2025 on Audited Financial Statements PDF Claude ↗ ChatGPT ↗

Issued Apr 10, 2023Repealed - Tax Periods starting...Corporate TaxMinisterial DecisionV. Tax Calculation and Payment309 wordsEffective Effective Date: 15 days after publication▸ Summary ▸ Key points
Ministerial Decision No. 73 of 2023 on Small Business Relief PDF Claude ↗ ChatGPT ↗

Issued Apr 3, 2023Repealed from 30 July 2026Corporate TaxMinisterial DecisionIII. Taxable Income and Exemptions831 wordsEffective Effective Date: 15 days after publication▸ Summary ▸ Key points
Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person PDF Claude ↗ ChatGPT ↗

Issued Mar 29, 2023ActiveCorporate TaxMinisterial DecisionIII. Taxable Income and Exemptions1,633 wordsEffective Effective Date: 15 days after publication▸ Summary ▸ Key points
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration PDF Claude ↗ ChatGPT ↗

Issued Mar 10, 2023ActiveCorporate TaxMinisterial DecisionII. Tax Status and Types of Persons440 wordsEffective Effective Date: the day after publication in Official Gazette▸ Summary ▸ Key points
Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency PDF Claude ↗ ChatGPT ↗

Issued Feb 22, 2023ActiveCorporate TaxMinisterial DecisionII. Tax Status and Types of Persons959 wordsEffective March 1, 2023▸ Summary ▸ Key points

Federal Tax Authority Decision 15

Federal Tax Authority Decision No. 15 of 2026 on Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments PDF Claude ↗ ChatGPT ↗

Issued Sep 8, 2026ActiveCorporate TaxFederal Tax Authority DecisionIII. Taxable Income and Exemptions1,658 wordsEffective 15 September 2026▸ Summary ▸ Key points
Federal Tax Authority Decision No. 12 of 2026 on the Requirements for Registration and Deregistration of Entities for the purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises PDF Claude ↗ ChatGPT ↗

Issued Jul 16, 2026ActiveCorporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures1,258 wordsEffective Fiscal Years starting on or after 1 January 2025▸ Summary ▸ Key points
Federal Tax Authority Decision No. 6 of 2026 on Determining the Additional Procedures for the Compliance of Qualifying Free Zone Persons Engaged in the Activity of Distribution of Goods or Materials in or from a Designated Zone for the Purposes of the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Jun 2, 2026ActiveCorporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures2,618 wordsEffective Tax Periods commencing on or after 1 January 2026▸ Summary ▸ Key points
Federal Tax Authority Decision No. 8 of 2025 on Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses PDF Claude ↗ ChatGPT ↗

Issued Sep 18, 2025Repealed from 1 January 2026Corporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures1,890 wordsEffective Tax Periods commencing on or after 1 January 2025▸ Summary ▸ Key points
Federal Tax Authority Decision No. 7 of 2025 on Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group PDF Claude ↗ ChatGPT ↗

Issued Jul 16, 2025ActiveCorporate TaxFederal Tax Authority DecisionV. Tax Calculation and Payment1,476 wordsEffective Tax periods commencing on or after 1 January 2025▸ Summary ▸ Key points
FTA Decision No. 7 of 2024 - Postponement of Filing and Payment Deadline PDF Claude ↗ ChatGPT ↗

Issued Sep 25, 2024ActiveCorporate TaxFederal Tax Authority DecisionVII. Special and Transitional Rules519 wordsEffective September 25, 2024▸ Summary ▸ Key points
FTA Decision No. 4 of 2024 - Amending the Authority’s Policy on Issuing Clarifications and Directives PDF Claude ↗ ChatGPT ↗

Issued Jun 12, 2024Repealed effective from 1 June 2022Corporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures4,994 wordsEffective July 1, 2024▸ Summary ▸ Key points
Federal Tax Authority Decision No. 3 of 2024 on Timeline for Registration of Taxable Persons for Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued Feb 26, 2024ActiveCorporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures1,381 wordsEffective 1 March 2024▸ Summary ▸ Key points
FTA Decision No. 16 of 2023 on Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership PDF Claude ↗ ChatGPT ↗

Issued Dec 15, 2023Repealed effective from 1 November 2020Corporate TaxFederal Tax Authority DecisionII. Tax Status and Types of Persons719 wordsEffective June 1, 2023▸ Summary ▸ Key points
Federal Tax Authority Decision No. 11 of 2023 on The Requirements of Submitting a Declaration for Exempt Persons PDF Claude ↗ ChatGPT ↗

Issued Aug 16, 2023ActiveCorporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures438 wordsEffective Effective from the date of publishing in the Official Gazette▸ Summary ▸ Key points
FTA Decision No. 13 of 2023 – Determination of Conditions for Conversion of Amounts Quantified in a Currency Other Than the UAE Dirham PDF Claude ↗ ChatGPT ↗

Issued Aug 16, 2023ActiveCorporate TaxFederal Tax Authority DecisionV. Tax Calculation and Payment641 wordsEffective June 1, 2023▸ Summary ▸ Key points
FTA Decision No. 12 of 2023 – Conditions for Forming the Tax Group by Subsidiaries of a Government Entity PDF Claude ↗ ChatGPT ↗

Issued Aug 16, 2023ActiveCorporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures554 wordsEffective Effective Date: Date of publication in Official Gazette▸ Summary ▸ Key points
FTA Decision No. 7 of 2023 - Provisions of Exemption from Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued Apr 7, 2023ActiveCorporate TaxFederal Tax Authority DecisionIII. Taxable Income and Exemptions896 wordsEffective June 1, 2023▸ Summary ▸ Key points
FTA Decision No. 6 of 2023 - Tax Deregistration Timeline for Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued Apr 7, 2023ActiveCorporate TaxFederal Tax Authority DecisionVI. Anti-Abuse and Compliance Measures399 wordsEffective June 1, 2023▸ Summary ▸ Key points
FTA Decision No. 5 of 2023 - Conditions for Change in Tax Period for Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued Apr 7, 2023ActiveCorporate TaxFederal Tax Authority DecisionV. Tax Calculation and Payment611 wordsEffective June 1, 2023▸ Summary ▸ Key points

Guide 4

Top-up Tax Guide: Excluded Entities and Investment Entities (TTGEIE1) PDF Claude ↗ ChatGPT ↗

Issued Aug 1, 2026ActiveCorporate TaxGuideVIII. Special and Transitional Rules19,981 wordsEffective Applies to Fiscal Years beginning on or after 1 January 2025...▸ Summary ▸ Key points
Top-up Tax Guide - Scope and Registration (TTGREG1) PDF Claude ↗ ChatGPT ↗

Issued Aug 1, 2026ActiveCorporate TaxGuideVIII. Special and Transitional Rules34,812 wordsEffective Applies to Fiscal Years beginning on or after 1 January 2025 as...▸ Summary ▸ Key points
Taxation of Family Foundations - Corporate Tax Guide CTGFF1 PDF Claude ↗ ChatGPT ↗

Issued Jun 5, 2026ActiveCorporate TaxGuideI. Foundations15,736 wordsEffective Tax Periods commencing on or after 1 June 2023 (per Federal...▸ Summary ▸ Key points
TPGTR1 - Tax Procedures Guide - Tax Resident and Tax Residency Certificate PDF Claude ↗ ChatGPT ↗

Issued Oct 1, 2024ActiveCorporate TaxGuideII. Tax Status and Types of Persons20,601 wordsEffective Applies to Tax Periods commencing on or after 1 June 2023 (based...▸ Summary ▸ Key points

Public Clarification 13

Corporate Tax – Summary of FTA Private Clarifications issued up to May 2026 PDF Claude ↗ ChatGPT ↗

Issued Jul 10, 2026ActiveCorporate TaxPublic ClarificationIII. Taxable Income and Exemptions11,076 wordsEffective This document consolidates private clarifications addressing...▸ Summary ▸ Key points
Corporate Tax Public Clarification CTP012 - Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks PDF Claude ↗ ChatGPT ↗

Issued Jul 1, 2026ActiveCorporate TaxPublic ClarificationIII. Taxable Income and Exemptions2,568 wordsEffective Effective from the date of implementation of Federal Decree-Law...▸ Summary ▸ Key points
CTP011 - Corporate Tax Public Clarification on Downward Adjustments Made by a Taxable Person in the Tax Return to Comply with the Corporate Tax Law PDF Claude ↗ ChatGPT ↗

Issued Jul 1, 2026ActiveCorporate TaxPublic ClarificationIV. Adjustments and Special Provisions3,139 wordsEffective Effective from the date of implementation of Federal Decree-Law...▸ Summary ▸ Key points
CTP010 - Corporate Tax Public Clarification - Clarification of the terms 'director' and 'officer' for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law PDF Claude ↗ ChatGPT ↗

Issued Apr 1, 2026ActiveCorporate TaxPublic ClarificationIV. Adjustments and Special Provisions2,694 wordsEffective Effective as of the date of implementation of the relevant...▸ Summary ▸ Key points
CTP009 - Corporate Tax Public Clarification on Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person PDF Claude ↗ ChatGPT ↗

Issued Sep 26, 2025ActiveCorporate TaxPublic ClarificationVIII. Special and Transitional Rules9,752 wordsEffective 26 September 2025▸ Summary ▸ Key points
CTP008 - Corporate Tax Public Clarification - Corporate Tax treatment of family wealth management structures PDF Claude ↗ ChatGPT ↗

Issued Sep 19, 2025ActiveCorporate TaxPublic ClarificationII. Tax Status and Types of Persons6,232 wordsEffective Effective as of the date of implementation of the relevant...▸ Summary ▸ Key points
CTP007 Corporate Tax Public Clarification - Financial Statements and Related Audit Requirements for a Tax Group PDF Claude ↗ ChatGPT ↗

Issued Aug 27, 2025ActiveCorporate TaxPublic ClarificationVI. Anti-Abuse and Compliance Measures10,860 wordsEffective 1 June 2023 (applies to Tax Periods commencing on or after this date)▸ Summary ▸ Key points
CTP006 - Corporate Tax Public Clarification - Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline PDF Claude ↗ ChatGPT ↗

Issued Jul 2, 2025ActiveCorporate TaxPublic ClarificationVI. Anti-Abuse and Compliance Measures5,346 wordsEffective 14 April 2025, applicable retroactively to Corporate Tax late...▸ Summary ▸ Key points
CTP005 Corporate Tax Public Clarification - Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund PDF Claude ↗ ChatGPT ↗

Issued May 1, 2025ActiveCorporate TaxPublic ClarificationIII. Taxable Income and Exemptions7,321 wordsEffective Effective for Tax Periods commencing on or after 1 January 2025▸ Summary ▸ Key points
CTP004 Corporate Tax Public Clarification - Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods PDF Claude ↗ ChatGPT ↗

Issued Oct 9, 2024ActiveCorporate TaxPublic ClarificationV. Tax Calculation and Payment3,110 wordsEffective 25 September 2024▸ Summary ▸ Key points
CTP003 - First Tax Period of a juridical person PDF Claude ↗ ChatGPT ↗

Issued Jul 30, 2024ActiveCorporate TaxPublic ClarificationVIII. Special and Transitional Rules9,128 wordsEffective 1 June 2023▸ Summary ▸ Key points
CTP002 - Corporate Tax Public Clarification - The definition of 'Related Parties' where there is a common ownership and/or Control through a Government Entity PDF Claude ↗ ChatGPT ↗

Issued Jul 21, 2024ActiveCorporate TaxPublic ClarificationIV. Adjustments and Special Provisions743 wordsEffective Effective as of the date of implementation of Federal Decree-Law...▸ Summary ▸ Key points
CTP001 - Corporate Tax Public Clarification - Registration Timelines for Taxable Persons for Corporate Tax PDF Claude ↗ ChatGPT ↗

Issued Jun 4, 2024ActiveCorporate TaxPublic ClarificationVI. Anti-Abuse and Compliance Measures7,606 wordsEffective 1 March 2024▸ Summary ▸ Key points

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