About this site

TaxTrace was created to make UAE Corporate Tax legislation more accessible and easier to navigate. The official documents — Federal Decree-Laws, Cabinet Decisions, Ministerial Decisions, and FTA Decisions — are published across multiple government sources, often as standalone PDFs.

This site brings them together in one place with:

• Hyperlinked cross-references — every reference to another article, decision, or definition is a clickable link
• Defined-term tooltips — hover over defined terms to see their definition without leaving the page
• Full-text search — search across all documents instantly
• Reading trail — keep track of the documents you've visited in a session
• Repealed document tracking — see which decisions have been superseded and link directly to replacements

Disclaimer

This site is for reference purposes only. While every effort is made to ensure accuracy, always verify against the official gazette and consult a qualified tax advisor for professional guidance.

This site is not affiliated with, endorsed by, or connected to the UAE Ministry of Finance, the Federal Tax Authority (FTA), or any UAE government entity. It is an independent, privately operated reference tool.

Editorial additions

To make the legislation easier to navigate, this site adds features that do not appear in the original source documents. These editorial additions include, but are not limited to:

• Hyperlinked cross-references — references to other articles and decisions within the text are linked for easy navigation
• Related Legal Instruments callouts — where a provision refers to an implementing decision (e.g. "as specified in a decision issued by the Cabinet"), the relevant decision is identified and linked
• Defined-term highlighting — terms defined in the Corporate Tax Law are highlighted and show tooltips across all documents
• Amendment annotations — the consolidated Corporate Tax Law includes inline notes (e.g. "Replaced by FDL 28/2025") showing which amending decree-law changed each provision
• Document status badges — each document is labelled "In Force" or "Repealed" based on our assessment of the current status

While we endeavour to make these additions accurate and comprehensive, they may contain inaccuracies or omissions. Not all connections between documents may have been identified. These features are provided as a convenience and should not be relied upon as a substitute for reading the source legislation.

Source material

All documents are sourced from official UAE government publications including the Ministry of Finance and the Federal Tax Authority.

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