Federal Decree-LawNo. 47 of 2022In Force
Issued: 3 Oct 2022 · Effective: 1 Jun 2023
The primary legislation establishing UAE Corporate Tax, covering all chapters and articles.
Federal Decree-LawNo. 60 of 2023In Force
Issued: 2 Oct 2023 · Effective: 3 Oct 2023
Amends FDL 47/2022 to introduce Top-up Tax provisions for Multinational Enterprises.
Cabinet DecisionNo. 116 of 2022In Force
Issued: 30 Dec 2022 · Effective: 1 Feb 2023
Sets the taxable income threshold for the 0% and 9% Corporate Tax rates.
Cabinet DecisionNo. 37 of 2023In Force
Issued: 7 Apr 2023 · Effective: 15 Apr 2023
Lists Qualifying Public Benefit Entities exempt from Corporate Tax under Article 9.
Cabinet DecisionNo. 49 of 2023In Force
Issued: 8 May 2023 · Effective: 1 Jun 2023
Specifies the AED 1M turnover threshold and excluded income categories for natural persons subject to Corporate Tax.
Cabinet DecisionNo. 55 of 2023Repealed
Issued: 30 May 2023 · Effective: 1 Jun 2023
Defines Qualifying Activities and Excluded Activities for Qualifying Free Zone Persons.
Cabinet DecisionNo. 56 of 2023Repealed
Issued: 30 May 2023 · Effective: 1 Jun 2023
Clarifies nexus rules, tax registration requirements, and anti-abuse provisions.
Applies to Tax Periods before 1 Jan 2025
Cabinet DecisionNo. 75 of 2023In Force
Issued: 10 Jul 2023 · Effective: 1 Aug 2023
Specifies administrative penalties for non-compliance with Corporate Tax obligations.
Cabinet DecisionNo. 81 of 2023Repealed
Issued: 18 Jul 2023 · Effective: 19 Jul 2023
Sets conditions for Qualifying Investment Funds, including ownership thresholds, diversity requirements, and REIT conditions.
Applies to Tax Periods before 1 Jan 2025
Cabinet DecisionNo. 100 of 2023In Force
Issued: 25 Oct 2023 · Effective: 1 Jun 2023
Sets conditions for a Free Zone Person to be treated as a Qualifying Free Zone Person.
Cabinet DecisionNo. 34 of 2025In Force
Issued: 27 Mar 2025 · Effective: 1 Jan 2025
Exemption regime for Qualifying Investment Funds, Qualifying Limited Partnerships and REITs, with investor income and property rules.
Cabinet DecisionNo. 35 of 2025In Force
Issued: 27 Mar 2025 · Effective: 1 Jan 2025
Nexus rules for non-resident juridical persons: immovable property income, QIF income adjustments, artificial transfer anti-abuse, and CT registration requirements.
Cabinet DecisionNo. 55 of 2025In Force
Issued: 2 May 2025 · Effective: 1 Jun 2023
Lists Persons exempt from Corporate Tax under Article 4.
Cabinet DecisionNo. 63 of 2025In Force
Issued: 14 May 2025 · Effective: 1 Jun 2023
Rules for the treatment of Unincorporated Partnerships under the Corporate Tax Law.
Cabinet DecisionNo. 215 of 2025In Force
Issued: 31 Dec 2025 · Effective: 1 Jan 2026
Establishes the R&D Tax Credit regime — qualifying entities, activities, expenditure categories and claim procedures.
Cabinet DecisionNo. 1 of 2026In Force
Issued: 12 Jan 2026 · Effective: 1 Jun 2023
Exempts certain sports entities from Corporate Tax under Article 4.
Ministerial DecisionNo. 43 of 2023In Force
Issued: 10 Mar 2023 · Effective: 1 Jun 2023
Defines exceptions from Tax Registration for certain persons.
Ministerial DecisionNo. 68 of 2023In Force
Issued: 29 Mar 2023 · Effective: 1 Jun 2023
Rules for Government Entities treated as a single Taxable Person.
Ministerial DecisionNo. 73 of 2023In Force
Issued: 3 Apr 2023 · Effective: 1 Jun 2023
Conditions and limits for Small Business Relief and related transfer pricing rules.
Ministerial DecisionNo. 82 of 2023Repealed
Issued: 10 Apr 2023 · Effective: 1 Jun 2023
Requirements for maintaining financial statements and accounting records.
Applies to Tax Periods before 1 Jan 2025
Ministerial DecisionNo. 83 of 2023In Force
Issued: 10 Apr 2023 · Effective: 1 Jun 2023
Defines preparatory and auxiliary activities for Permanent Establishment purposes.
Ministerial DecisionNo. 97 of 2023In Force
Issued: 27 Apr 2023 · Effective: 1 Jun 2023
Requirements for maintaining master file and local file for transfer pricing documentation.
Ministerial DecisionNo. 105 of 2023In Force
Issued: 4 May 2023 · Effective: 1 Jun 2023
Conditions under which a person may continue to be deemed as an Exempt Person during liquidation, temporary failure, or cease to be exempt from a different date.
Ministerial DecisionNo. 114 of 2023In Force
Issued: 9 May 2023 · Effective: 1 Jun 2023
Specifies applicable accounting standards for determining Taxable Income.
Ministerial DecisionNo. 115 of 2023In Force
Issued: 10 May 2023 · Effective: 1 Jun 2023
Conditions for Private Pension Funds and Social Security Funds under the CT Law.
Ministerial DecisionNo. 116 of 2023Repealed
Issued: 10 May 2023 · Effective: 1 Jun 2023
Original rules for participation exemption: ownership interest types, subject-to-tax test ≥9%, minimum acquisition cost AED 4M. Superseded by MD 302/2024.
Applies to Tax Periods before 1 Jan 2025
Ministerial DecisionNo. 120 of 2023In Force
Issued: 16 May 2023 · Effective: 1 Jun 2023
Adjustments for gains on immovable property, intangible assets and financial assets owned prior to the first Tax Period.
Ministerial DecisionNo. 125 of 2023Repealed
Issued: 22 May 2023 · Effective: 1 Jun 2023
Comprehensive rules for Tax Groups, transfer pricing, and arm's length principle.
Applies to Tax Periods before 1 Jan 2025
Ministerial DecisionNo. 126 of 2023In Force
Issued: 23 May 2023 · Effective: 1 Jun 2023
Defines what constitutes Interest, de minimis threshold of AED 12M, EBITDA calculation, and infrastructure project exemptions for the Interest Deduction Limitation Rule.
Ministerial DecisionNo. 127 of 2023Repealed
Issued: 24 May 2023 · Effective: 1 Jun 2023
Conditions for Unincorporated Partnerships and Family Foundations under the CT Law.
Ministerial DecisionNo. 132 of 2023In Force
Issued: 25 May 2023 · Effective: 1 Jun 2023
Conditions and rules for tax-neutral transfers within a Qualifying Group.
Ministerial DecisionNo. 133 of 2023In Force
Issued: 25 May 2023 · Effective: 1 Jun 2023
Election, ownership interest, subsequent transfer, and record-keeping rules for Business Restructuring Relief.
Ministerial DecisionNo. 134 of 2023In Force
Issued: 29 May 2023 · Effective: 1 Jun 2023
Adjustments to Accounting Income for Taxable Income: realisation basis election, related party transfers, group transfers, and capital expenditure rules.
Ministerial DecisionNo. 139 of 2023Repealed
Issued: 1 Jun 2023 · Effective: 1 Jun 2023
Lists Qualifying Activities and Excluded Activities for Free Zone Persons, de minimis threshold of 5% or AED 5M.
Ministerial DecisionNo. 265 of 2023Repealed
Issued: 27 Oct 2023 · Effective: 1 Jun 2023
Qualifying Activities and Excluded Activities for Free Zone Persons (replaced MD 139/2023).
Ministerial DecisionNo. 261 of 2024In Force
Issued: 28 Oct 2024 · Effective: 1 Jun 2023
Rules for Unincorporated Partnerships and Family Foundations (replaces MD 127/2023).
Ministerial DecisionNo. 301 of 2024In Force
Issued: 9 Dec 2024 · Effective: 1 Jan 2025
Comprehensive Tax Group rules (replaces MD 125/2023).
Ministerial DecisionNo. 302 of 2024In Force
Issued: 10 Dec 2024 · Effective: 1 Jan 2025
Comprehensive rules for participation exemption (ownership interest types, subject-to-tax test ≥9%, liquidation losses) and foreign PE exemption (replaces MD 116/2023).
Ministerial DecisionNo. 84 of 2025In Force
Issued: 25 Mar 2025 · Effective: 1 Jan 2025
Requirements for audited financial statements (replaces MD 82/2023).
Ministerial DecisionNo. 96 of 2025In Force
Issued: 14 Apr 2025 · Effective: 1 Jan 2025
Reduces minimum REIT share float to 10% for listings between 1 May–31 May 2025, per CD 34/2025.
Ministerial DecisionNo. 173 of 2025In Force
Issued: 23 Jun 2025 · Effective: 1 Jan 2025
Irrevocable election to apply 4% annual depreciation to investment properties held at fair value, with realisation-based gain/loss rules and anti-abuse provisions.
Ministerial DecisionNo. 229 of 2025In Force
Issued: 28 Aug 2025 · Effective: 1 Jun 2023
Lists the qualifying and excluded activities for Free Zone Persons, with the de minimis threshold and IP nexus rules.
Ministerial DecisionNo. 230 of 2025In Force
Issued: 29 Aug 2025 · Effective: 1 Jun 2023
Lists 13 recognised price reporting agencies for commodity trading qualifying activity purposes under MD 229/2025.
Ministerial DecisionNo. 336 of 2025In Force
Issued: 22 Dec 2025 · Effective: 1 Jun 2023
Designates the Dubai Virtual Assets Regulatory Authority (VARA) as a Competent Authority for wealth/investment and fund management services.
Ministerial DecisionNo. 24 of 2026In Force
Issued: 18 Mar 2026 · Effective: 1 Jan 2026
Implements CD 215/2025 — the tiered R&D Tax Credit rates and the definitions of Qualifying R&D Activities and eligible costs.
Ministerial DecisionNo. 131 of 2026In Force
Issued: 29 Jul 2026 · Effective: 30 Jul 2026
Amends MD 73/2023 to extend the AED 3,000,000 Small Business Relief threshold to Tax Periods ending on or before 31 December 2029.
FTA DecisionNo. 5 of 2023In Force
Issued: 7 Apr 2023 · Effective: 1 Jun 2023
Conditions for changing the Tax Period under Article 58 of the CT Law.
FTA DecisionNo. 6 of 2023In Force
Issued: 7 Apr 2023 · Effective: 1 Jun 2023
Timeline for applying for Tax Deregistration under Article 52.
FTA DecisionNo. 7 of 2023Repealed
Issued: 7 Apr 2023 · Effective: 1 Jun 2023
Procedures for Corporate Tax registration and applying for Exempt Person status.
Applies to Tax Periods before 1 Jan 2026
FTA DecisionNo. 11 of 2023In Force
Issued: 16 Aug 2023 · Effective: 16 Aug 2023
Requirements for submitting declarations for Exempt Persons.
FTA DecisionNo. 12 of 2023In Force
Issued: 16 Aug 2023 · Effective: 16 Aug 2023
Conditions and procedures for forming a Tax Group under Article 40.
FTA DecisionNo. 13 of 2023In Force
Issued: 16 Aug 2023 · Effective: 1 Jun 2023
Conditions for converting amounts from foreign currencies under Article 43.
FTA DecisionNo. 16 of 2023In Force
Issued: 15 Dec 2023 · Effective: 1 Jun 2023
Registration requirements for Unincorporated Partnerships and the default allocation of partners' distributive shares (Articles 16 and 51).
FTA DecisionNo. 3 of 2024In Force
Issued: 26 Feb 2024 · Effective: 1 Mar 2024
Timeline for registration of Persons for Corporate Tax purposes.
FTA DecisionNo. 7 of 2024In Force
Issued: 25 Sep 2024 · Effective: 25 Sep 2024
Postpones the deadline to file the Tax Return and settle Corporate Tax to 31 December 2024 for Taxable Persons incorporated, established or recognised on or after 1 June 2023 whose Tax Period ended on or before 29 February 2024.
FTA DecisionNo. 5 of 2025In Force
Issued: 19 May 2025 · Effective: 1 Jul 2025
Registration, filing and deregistration rules for Partnerships and Family Foundations.
FTA DecisionNo. 7 of 2025In Force
Issued: 16 Jul 2025 · Effective: 1 Jan 2025
Requirements for preparing and maintaining audited financial statements.
FTA DecisionNo. 8 of 2025In Force
Issued: 18 Sep 2025 · Effective: 1 Jan 2025
Registration and filing timelines for investors and funds.
FTA DecisionNo. 6 of 2026In Force
Issued: 2 Jun 2026 · Effective: 1 Jan 2026
Requires QFZPs distributing goods in or from a Designated Zone to file an agreed-upon procedures (AUP) report on reseller and Designated Zone status.
FTA DecisionNo. 15 of 2026In Force
Issued: 8 Sep 2026 · Effective: 15 Sep 2026
Corporate Tax registration and the timeline and effective date for applying for exemption, for the Exempt Person categories in Article 4 of the CT Law.
Public ClarificationCTP001In Force
Issued: 4 Jun 2024 · Effective: 4 Jun 2024
Registration timelines for Resident and Non-Resident juridical and natural persons under FTA Decision No. 3 of 2024.
Public ClarificationCTP002In Force
Issued: 21 Jul 2024 · Effective: 21 Jul 2024
Common government ownership/control is not in itself a basis for being Related Parties under Article 35.
Public ClarificationCTP003In Force
Issued: 30 Jul 2024 · Effective: 30 Jul 2024
Clarifies the first Tax Period for juridical persons under Commercial Companies Law, Non-Residents with PE, and foreign entities managed in the UAE.
Public ClarificationCTP004In Force
Issued: 9 Oct 2024 · Effective: 9 Oct 2024
Filing and payment deadline extended to 31 December 2024 for Taxable Persons with short Tax Periods ending on or before 29 February 2024.
Public ClarificationCTP005In Force
Issued: 1 May 2025 · Effective: 1 Jan 2025
CT treatment for investors in REITs exempt as QIFs: 80% of prorated Immovable Property Income, distributing vs non-distributing fund adjustments, and nexus rules.
Public ClarificationCTP006In Force
Issued: 2 Jul 2025 · Effective: 14 Apr 2025
AED 10,000 late registration penalty waived if Tax Return filed within 7 months of end of first Tax Period. Retroactive to 1 June 2023.
Public ClarificationCTP007In Force
Issued: 27 Aug 2025 · Effective: 27 Aug 2025
How to prepare aggregated Financial Statements for Tax Groups, the 11 requirements, and audit obligations (all Tax Groups audited from 2025).
Public ClarificationCTP008In Force
Issued: 15 Sep 2025 · Effective: 15 Sep 2025
CT treatment of Family Foundations, holding vehicles, SFOs/MFOs, and family members in wealth management structures.
Public ClarificationCTP009In Force
Issued: 26 Sep 2025 · Effective: 26 Sep 2025
Valuation method under transitional rules for real estate developers with off-plan sales and IFRS 15 percentage-of-completion recognition.
Public ClarificationCTP010In Force
Issued: 29 Apr 2026 · Effective: 29 Apr 2026
Clarifies who is a "director" or "officer" for the Connected Person rules under Article 36.
Public ClarificationCTP011In Force
Issued: 15 Jul 2026 · Effective: 15 Jul 2026
Downward transfer pricing adjustments in the Tax Return are self-assessed but must be disclosed and supported under Articles 34 and 55.
Public ClarificationCTP012In Force
Issued: 30 Jul 2026 · Effective: 30 Jul 2026
Payments by banks on equity-classified AT1 instruments are excluded from Accounting Income and so are not deductible under Article 20.
Public ClarificationTAXP010In Force
Issued: 2 Oct 2026 · Effective: 2 Oct 2026
Explains what counts as a Free Zone or Designated Zone separately under the Corporate Tax, Excise Tax and VAT Laws, and the key differences; a VAT Designated Zone is not automatically a Corporate Tax Designated Zone.
FTA FAQMay 2026In Force
Issued: 9 Jul 2026 · Effective: 9 Jul 2026
85 FAQ-style answers drawn from FTA Private Clarifications up to May 2026, organised by topic.