UAE Corporate Tax amendments and new rules: every change since 2022

This Decision establishes comprehensive provisions governing exemptions from Corporate Tax for various categories of entities under Federal Decree-Law No. 47 of 2022. The...

This Ministerial Decision establishes the filing requirements and obligations for entities subject to the Pillar Two Information Return under the UAE's implementation of the...

This guide provides comprehensive guidance on the definitions and treatment of Excluded Entities and Investment Entities under the UAE's Qualified Domestic Minimum Top-up Tax...

This comprehensive guide provides detailed guidance on determining whether a Multinational Enterprise (MNE) Group falls within the scope of the UAE's Qualified Domestic Minimum...

This Ministerial Decision amends Ministerial Decision No. 73 of 2023 concerning Small Business Relief under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). The...

This Federal Tax Authority Decision establishes the procedural requirements for registration and deregistration of entities subject to Top-up Tax under the UAE's Pillar Two...

This document consolidates the Federal Tax Authority's private clarifications on Corporate Tax matters issued up to May 2026, providing interpretative guidance across multiple...

This Public Clarification addresses the tax deductibility of payments made by banks operating in the UAE on Additional Tier 1 (AT1) capital instruments. Banks subject to...

This Public Clarification issued by the Federal Tax Authority clarifies the disclosure requirements and key considerations for downward transfer pricing adjustments made by...

This Ministerial Decision adopts the Commentary and Agreed Administrative Guidance for the implementation of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on...

This comprehensive guide provides detailed guidance on the taxation of Family Foundations under UAE Corporate Tax Law. It explains the requirements for foundations, trusts, and...

This Decision establishes additional procedural requirements for Qualifying Free Zone Persons (QFZPs) engaged in the distribution of goods or materials in or from Designated...

This Public Clarification defines the terms 'director' and 'officer' for the purposes of Articles 36(2)(b) and 55(1) of the Corporate Tax Law. A 'director' refers to a person...

This Ministerial Decision implements the operational framework for the Research and Development (R&D) Tax Credit scheme established under Cabinet Decision No. 215 of 2025. The...

This Cabinet Decision establishes comprehensive exemptions from Corporate Tax for qualifying sports entities under Federal Decree-Law No. 47 of 2022. The legislation defines...

This Cabinet Decision establishes a comprehensive Research and Development (R&D) Tax Credit regime for qualifying entities conducting R&D activities in the UAE. The legislation...

This Corporate Tax Guide provides comprehensive guidance on the Advance Pricing Agreement (APA) programme introduced under Federal Decree-Law No. 47 of 2022 on the Taxation of...

This Ministerial Decision designates the Dubai Virtual Assets Regulatory Authority (VARA) as a competent authority for specific qualifying activities under UAE Corporate Tax...

This Public Clarification provides guidance on applying the valuation method under transitional rules for real estate developers who are Taxable Persons making off-plan sales....

This Public Clarification provides guidance on the Corporate Tax implications of family wealth management structures under Article 17 of Federal Decree-Law No. 47 of 2022 and...

This Federal Tax Authority Decision establishes comprehensive timelines and compliance requirements for Qualifying Investment Funds, Real Estate Investment Trusts, and their...

Designates 13 specific price reporting agencies as recognised entities for establishing quoted prices of qualifying commodities under the commodity trading qualifying activity...

Defines the qualifying activities that enable Free Zone Persons to benefit from the 0% corporate tax rate, specifies excluded activities that disqualify entities from this...

This public clarification explains how Tax Groups must prepare Aggregated Financial Statements and associated audit requirements under Federal Decree-Law No. 47 of 2022 on...

Establishes comprehensive requirements for tax groups to prepare and maintain audited aggregated financial statements that combine standalone financial statements of all tax...

This Public Clarification establishes criteria for waiving the AED 10,000 administrative penalty imposed on Taxable Persons and certain categories of Exempt Persons who fail to...

Establishes an optional depreciation regime for investment properties held at fair value, allowing taxable persons to claim annual depreciation deductions of 4% of original...

This Federal Tax Authority Decision establishes comprehensive tax compliance requirements for Unincorporated Partnerships, Foreign Partnerships, and Family Foundations under...

This Cabinet Decision establishes the regulatory framework for treating unincorporated partnerships as taxable persons in their own right for corporate tax purposes. The...

This Cabinet Decision extends Corporate Tax exemptions to foreign entities that are wholly owned and controlled by specific exempt persons under UAE Corporate Tax law. The...

This public clarification provides comprehensive guidance on the taxation of juridical persons investing in Real Estate Investment Trusts (REITs) that qualify for Corporate Tax...

Creates a special limited-time opportunity for Real Estate Investment Trusts to qualify for corporate tax exemption with a reduced public float requirement. REITs listing on a...

This comprehensive guide provides detailed guidance on the deductibility of Interest expenditure while calculating the Taxable Income of a Taxable Person under the UAE...

Adopts specific OECD commentary and administrative guidance documents as official reference materials for implementing the UAE's top-up tax on multinational enterprises under...

Establishes criteria for determining when a non-resident entity has sufficient connection (nexus) to the UAE to be subject to corporate tax, focusing particularly on income...

Establishes comprehensive rules and conditions for qualifying investment funds, real estate investment trusts, and qualifying limited partnerships to obtain corporate tax...

Establishes the categories of taxable persons required to prepare and maintain audited financial statements under Article 54(2) of the UAE Corporate Tax Law, replacing the...

Establishes the framework for imposing a Top-up Tax on Multinational Enterprises operating in the UAE, implementing global minimum tax standards in accordance with Federal...

Establishes detailed rules and conditions for applying the participation exemption and foreign permanent establishment exemption under Articles 23 and 24 of the UAE Corporate...

Establishes comprehensive rules and requirements for the formation, operation, and dissolution of Tax Groups under the UAE Corporate Tax Law. Provides detailed guidance on...

This comprehensive guide, published in November 2024, provides detailed instructions for completing and filing Corporate Tax Returns in the UAE under Federal Decree-Law No. 47...

Establishes detailed conditions for the tax treatment of unincorporated partnerships, foreign partnerships, and family foundations under the UAE Corporate Tax Law, specifying...

This Corporate Tax Guide provides comprehensive guidance to natural persons on the tax treatment of Real Estate Investment income under the UAE Corporate Tax regime. The guide...

This Public Clarification explains FTA Decision No. 7 of 2024, which postpones the deadline for filing Tax Returns and settling Corporate Tax Payable for certain Taxable...

This comprehensive Tax Procedures Guide provides detailed guidance on Corporate Tax residency rules in the UAE and the process for obtaining Tax Residency Certificates. The...

Extends deadlines specified in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Specifically, it amends the deadlines set in Article 53(1) for...

This Corporate Tax Guide (CTGDTI1), published in July 2024, provides comprehensive guidance to Taxable Persons on determining their Taxable Income and calculating Corporate Tax...

This Public Clarification addresses the determination of the first Tax Period under Federal Decree-Law No. 47 of 2022 for juridical persons that are Taxable Persons. It covers...

This Public Clarification explains the application of the Related Parties definition under Article 35 of the Corporate Tax Law to structures where common ownership and/or...

Updates the Federal Tax Authority's policy for issuing clarifications and directives, outlining procedures for private and public clarifications, administrative exceptions,...

This Public Clarification clarifies the registration timelines for Taxable Persons required to submit Corporate Tax registration applications to the Federal Tax Authority. The...

This comprehensive Corporate Tax Guide (CTGFZP1) issued in May 2024 provides detailed guidance on the application of Federal Decree-Law No. 47 of 2022 on the Taxation of...

This comprehensive guide explains the UAE Corporate Tax treatment for investment funds, investors, and investments managed through Investment Managers. It provides detailed...

This Corporate Tax Guide (CTGBRR1) provides comprehensive guidance on the Business Restructuring Relief available under Article 27 of Federal Decree-Law No. 47 of 2022 on the...

This Corporate Tax Guide provides comprehensive guidance on the Qualifying Group Relief provisions under Article 26 of Federal Decree-Law No. 47 of 2022 on the Taxation of...

This comprehensive Corporate Tax Guide (CTGPTN1) provides detailed guidance on the taxation of partnerships under Federal Decree-Law No. 47 of 2022 on the Taxation of...

This decision establishes comprehensive timelines for corporate tax registration applications under Federal Decree-Law No. 47 of 2022. It categorizes registration requirements...

This comprehensive guide explains the Tax Group regime under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. It provides detailed guidance on...

This guide provides comprehensive guidance on the registration obligations of natural persons under the UAE Corporate Tax regime established by Federal Decree-Law No. 47 of...

Sets out the requirements for the registration and reporting obligations of unincorporated partnerships for corporate tax purposes. Specifies that partners must appoint an...

This Corporate Tax Guide (CTGEPX1) provides comprehensive guidance on the taxation of Extractive Businesses and Non-Extractive Natural Resource Businesses under Federal...

This guide provides comprehensive guidance on Exempt Person status under the UAE Corporate Tax regime for Qualifying Public Benefit Entities, public and private pension funds,...

This Corporate Tax Guide provides comprehensive guidance on how the UAE Corporate Tax Law applies to natural persons (individual human beings). The guide explains that natural...

This comprehensive Corporate Tax Guide (CTGFSI1), published in November 2023, provides detailed guidance on the taxation of foreign source income under Federal Decree-Law No....

This Corporate Tax Guide provides comprehensive guidance on the interaction of Accounting Standards with Corporate Tax in the UAE. It establishes that Taxable Persons must use...

Updates the qualifying and excluded activities for free zone persons to be eligible for corporate tax exemption, including definitions, thresholds, and conditions. Clarifies...

Defines qualifying income exempt from tax for Qualifying Free Zone Persons under Article 10, Clause (1) of the UAE Corporate Tax Law and sets related rules. Repeals and...

This comprehensive Transfer Pricing Guide (CTGTP1) provides detailed guidance on the UAE's Transfer Pricing regime established under Federal Decree-Law No. 47 of 2022 on the...

This Corporate Tax Guide (CTGEXI1) provides comprehensive guidance on the exemptions under the UAE Corporate Tax Law for Dividends and Participation Exemption. The guide...

Sets out the process and requirements for issuing tax residency certificates to persons who meet the conditions under relevant international tax agreements. Follows up Article...

This comprehensive guide, published in October 2023, provides detailed guidance to natural persons and juridical persons who are not considered Resident Persons for Corporate...

Introduces amendments to the UAE's Corporate Tax Law (DL 2022/47), primarily focusing on the taxation of multinational enterprises and the distribution of tax revenues.

This comprehensive guide provides detailed explanations of the UAE Corporate Tax regime established under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and...

This comprehensive guide provides detailed guidance on Corporate Tax registration requirements for juridical persons in the UAE under Federal Decree-Law No. 47 of 2022 on the...

This comprehensive guide explains the Small Business Relief provisions under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and Ministerial...

This Federal Tax Authority Decision establishes requirements for exempt persons to submit annual declarations under the Corporate Tax law. The decision mandates that certain...

Lays out the approved methods and conditions for taxable persons who use a non-AED currency for accounting purposes to convert amounts to AED when calculating and declaring...

Sets out the specific conditions for subsidiaries of a government entity to form a tax group under the UAE Corporate Tax Law. At least 95% ownership by the government entity is...

Sets out the conditions and requirements for investment funds to qualify as exempt from corporate tax under Article (10) of the UAE Corporate Tax Law (DL 2022/47).

This Cabinet Decision establishes comprehensive administrative penalties for violations related to Corporate Tax Law compliance in the UAE. The legislation outlines 14 specific...

Defines qualifying and excluded activities for free zone entities to access the corporate tax exemption, along with thresholds and conditions they must meet. Provides further...

Sets out the conditions under which a non-resident person is considered to have a taxable presence (nexus). This includes - owning real property, - earning income from real...

Specifies conditions and thresholds for free zone entities to qualify for the zero percent corporate tax rate, including defining qualifying income, setting de minimis...

Provides guidelines on how companies determine taxable income, including what accounting methods can be used and what types of income, gains, losses get recognized or deferred....

Lays out the requirements for companies under common ownership to transfer assets or liabilities between each other without triggering a tax bill. Follows up Article (26) of...

Allows companies under common ownership to transfer an entire business or a separate unit between them without an immediate tax bill, as long as certain conditions are met....

Sets out conditions and requirements for unincorporated partnerships, foreign partnerships, and family foundations to be exempt from being considered taxable persons under the...

Sets detailed requirements for corporations to apply the 30% limitation on net interest expense deductions under Article (30) of the UAE Corporate Tax Law (DL 2022/47).

Sets out detailed rules and procedures relating to the formation, operation, and cessation of corporate tax groups under Article (40) of the UAE Corporate Tax Law (DL 2022/47).

Allows taxable persons to make certain adjustments to taxable income when calculating gains/losses on immovable property, intangible assets, and financial assets/liabilities...

Sets out the requirements for corporate tax exemption on income and gains from qualifying investments made by UAE businesses in foreign companies or entities. Follows up...

Sets out the conditions for private pension funds and private social security funds to qualify as exempt from corporate tax under Article (4) of the Corporate Tax Law (DL 2022/47).

Sets out the accounting standards and methods that must be applied by taxable persons for corporate tax purposes, including when the cash basis may be used, requirements for...

Specifies that businesses or activities conducted by an individual will only be subject to corporate tax if annual turnover exceeds AED 1 million. Excludes wages, personal...

Lays out the circumstances where an exempt or potentially exempt entity can retain exempt status during liquidation/termination or temporary failure to meet conditions. Follows...

Specifies thresholds and related party transactions that must be documented in the master and local transfer pricing files. Follows up Clause (2) of Article (55) of the...

Lays out the circumstances in which a non-resident company can have an individual present in the UAE without creating a permanent establishment tax presence. Follows up...

Specifies which categories of taxable persons must prepare and maintain audited financial statements for corporate tax purposes. Follows up Clause (2) of Article (54) for the...

This comprehensive compilation document consolidates multiple Cabinet Decisions designating specific entities as Qualifying Public Benefit Entities (QPBEs) for Corporate Tax...

This Cabinet Decision designates specific entities as Qualifying Public Benefit Entities (QPBEs) for purposes of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022)....

Sets out the timeline and process for certain categories of exempt persons to register for corporate tax and apply for exemption, as per Article (4) of the UAE Corporate Tax...

Sets out the deadlines for companies to apply for tax deregistration after ceasing business activities. Follows up Article (52) of the UAE Corporate Tax Law (DL 2022/47).

Sets out the requirements and process for companies to apply to change their tax period for corporate tax purposes under Article (58) of the UAE Corporate Tax Law.

Sets out the revenue threshold, additional conditions, and tax treatment for small businesses electing to apply the small business tax relief. Follows up Article (21) of the...

Sets out the conditions for federal and local government entities' businesses and activities to be treated as a single taxable person for corporate tax purposes. Follows up...

Sets out categories of entities that are excepted from the requirement to register for corporate tax under the UAE Corporate Tax Law. Follows up Articles (7), (8) and (13) of...

Provides additional definitions, thresholds, guidelines and directives to assist in interpreting and applying the criteria outlined in Cabinet Decision No. 85 of 2022 for...

Sets the thresholds for the different corporate tax rates introduced under Federal Decree-Law No. 47 of 2022. Follows up Article (3) of the Corporate Tax Law (DL 2022/47).

Establishes a corporate tax regime in the UAE, setting tax rates, rules for taxable income, exemptions, deductions, and other provisions. Subsequently amended by Federal...

Explains tax residency criteria in the UAE and a process for obtaining a residency certificate for tax purposes. Follows up on Article (11) of the Corporate Tax Law (DL 2022/47).