Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022

Article 1 — Definitions #sec-1 🔗

Words and expressions in this Decision shall have the same meanings specified in the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (referred to in this Decision as "Corporate Tax Law") unless the context requires otherwise.

Article 2 — Qualifying Public Benefit Entities #sec-2 🔗

1. The entities specified in the schedule annexed to this Decision are considered Qualifying Public Benefit Entities for the purposes of the Corporate Tax Law.
2. The Government Entities shall notify the Ministry of any changes occurring to the public benefit entities specified in the schedule annexed to this Decision that impact the entity's continuity in meeting the conditions set out in the Corporate Tax Law. The notification shall be in the form and manner prescribed by the Ministry and made within (20) twenty business days from the occurrence of any change.

Article 3 — Amendment to the Schedule of Public Benefit Entities #sec-3 🔗

1. Any Government Entity may file an application to the Ministry to suggest an amendment, whether by addition or deletion, to the schedule annexed to this Decision, in the form and manner prescribed by the Ministry, subject to the Ministry being provided with any data, information and documentation as may be requested to process the application.
2. The Cabinet may, at the suggestion of the Minister, amend this Decision and the schedule annexed to it, whether by addition or deletion.

Article 4 — Request for Information #sec-4 🔗

1. A Qualifying Public Benefit Entity shall provide all relevant documents, data and information to the Ministry and the Authority to verify that the Qualifying Public Benefit Entity meets the requirements stipulated in the Corporate Tax Law.
2. All Government Entities in the State shall fully cooperate with the Ministry and the Authority to provide them with all data, information and documentation related to a Qualifying Public Benefit Entity and its activities.
3. The Ministry and the Authority may, for the purposes of implementing the provisions of this Decision, exchange with each other data, information, and documents in respect of any Qualifying Public Benefit Entity and its activities.

Article 5 — Implementing Decisions #sec-5 🔗

The Minister shall issue the necessary decisions for the implementation of the provisions of this Decision.

Article 6 — Publication and Application #sec-6 🔗

This Decision shall be published in the Official Gazette and shall come into effect on the day following the date of publication.

Mohammed bin Rashid Al Maktoum
Prime Minister

Issued on: 16 Ramadan 1444 AH — Corresponding to: 7 April 2023

Annexed Schedule — Qualifying Public Benefit Entities #sec-schedule 🔗

As amended through September 2026, reflecting the Ministry of Finance consolidated schedule. Each entity shows the date it took effect and, if removed, the date it ceased to qualify.

The September 2026 consolidation added, amended or removed entities under Cabinet Decisions Nos. 165, 166 and 168 of 2025; and Nos. 18–29, 36–39, 53, 54, 69–84, 96–99, 114–125 and 160–165 of 2026.

The table below lists every entity in the schedule, including those since removed (shown muted). Enable JavaScript to search by name.

Schedule — Federal Entities #sec-schedule-federal 🔗

Schedule — Abu Dhabi Entities #sec-schedule-ad 🔗

Schedule — Dubai Entities #sec-schedule-dubai 🔗

Schedule — Sharjah Entities #sec-schedule-sharjah 🔗

Schedule — Ajman Entities #sec-schedule-ajman 🔗

Schedule — Umm Al Quwain Entities #sec-schedule-uaq 🔗

Schedule — Ras Al Khaimah Entities #sec-schedule-rak 🔗

Schedule — Fujairah Entities #sec-schedule-fujairah 🔗