FTA Corporate Tax Guides

Guide▲▼	Description	Laws referenced	Issued▲▼	Source
Taxation of Family Foundations CTGFF1 · 47 pp	When a Family Foundation and its holding entities can be treated as fiscally transparent.	FDL 47/2022 MD 261/2024 CD 49/2023 FTAD 5/2025 CD 37/2023 FTAD 7/2023 MD 302/2024 CD 100/2023 FTAD 16/2023 FTAD 3/2024 MD 229/2025 MD 301/2024	10 Jun 2026	PDF
Advance Pricing Agreements CTGAPA1 · 38 pp	The Advance Pricing Agreement programme — eligibility, process and effect.	FDL 47/2022 CD 75/2023	31 Dec 2025	PDF
Interest Deduction Limitation Rules CTGIDL1 · 74 pp	The general and specific interest limitation rules, EBITDA computation and carry-forward.	FDL 47/2022 MD 126/2023 MD 302/2024 MD 73/2023 MD 114/2023 CD 56/2023 MD 134/2023 MD 43/2023 MD 133/2023	07 Apr 2025	PDF
Corporate Tax Returns Guide CTGTXR1 · 176 pp	A field-by-field guide to completing and filing the Corporate Tax Return.	FDL 47/2022 MD 134/2023 MD 120/2023 MD 126/2023 CD 100/2023 MD 265/2023 MD 132/2023 MD 133/2023 MD 114/2023 MD 116/2023 MD 125/2023 FTAD 13/2023 FTAD 16/2023 MD 73/2023 CD 49/2023 MD 115/2023 CD 37/2023 FTAD 7/2023 MD 105/2023 MD 97/2023 CD 81/2023 FTAD 5/2023 MD 82/2023	11 Nov 2024	PDF
Real Estate Investment for Natural Persons CTGREI1 · 25 pp	When a natural person's real estate investment income falls outside Corporate Tax.	FDL 47/2022 CD 49/2023 MD 114/2023 MD 73/2023	24 Oct 2024	PDF
Determination of Taxable Income CTGDTI1 · 107 pp	From accounting profit to Taxable Income — adjustments, exempt income, deductions and reliefs.	FDL 47/2022 MD 126/2023 MD 116/2023 MD 114/2023 MD 115/2023 MD 134/2023 CD 56/2023 MD 132/2023 MD 133/2023 MD 73/2023 MD 82/2023 CD 49/2023 FTAD 5/2023 MD 120/2023	31 Jul 2024	PDF
Free Zone Persons CTGFZP1 · 135 pp	Qualifying Free Zone Person status, Qualifying Income, the de minimis rule and excluded activities.	FDL 47/2022 MD 265/2023 CD 100/2023 MD 114/2023 MD 73/2023 CD 56/2023 CD 75/2023 FTAD 3/2024 MD 132/2023 MD 133/2023 MD 43/2023 MD 82/2023 MD 97/2023	20 May 2024	PDF
Investment Funds and Investment Managers CTGIFM1 · 76 pp	Exemption for Qualifying Investment Funds, REIT conditions, and the investment-manager exemption.	FDL 47/2022 CD 81/2023 CD 56/2023 MD 105/2023 MD 126/2023 FTAD 7/2023 MD 116/2023 MD 132/2023 CD 49/2023 FTAD 11/2023 MD 127/2023 MD 120/2023 MD 134/2023 MD 133/2023	06 May 2024	PDF
Business Restructuring Relief CTGBRR1 · 65 pp	Deferral of gains on qualifying transfers of a business or independent part, and the clawback rules.	FDL 47/2022 MD 133/2023 MD 134/2023 FTAD 5/2023 MD 114/2023 MD 116/2023 MD 120/2023 MD 132/2023 CD 56/2023 MD 126/2023 MD 73/2023	17 Apr 2024	PDF
Qualifying Group Relief CTGQGR1 · 58 pp	Transferring assets and liabilities within a Qualifying Group at no gain or loss, and the two-year rule.	FDL 47/2022 MD 132/2023 MD 134/2023 MD 120/2023 FTAD 5/2023 MD 116/2023 MD 125/2023 CD 56/2023 MD 114/2023 MD 126/2023 MD 133/2023 MD 73/2023	03 Apr 2024	PDF
Taxation of Partnerships CTGPTN1 · 77 pp	Fiscal transparency of partnerships, the election to be taxed, and treatment of foreign partnerships.	FDL 47/2022 CD 49/2023 MD 134/2023 MD 127/2023 FTAD 16/2023 MD 73/2023 MD 82/2023 MD 114/2023 CD 100/2023 MD 133/2023 MD 265/2023 CD 116/2022 MD 43/2023 CD 56/2023 MD 116/2023 MD 126/2023	04 Mar 2024	PDF
Tax Groups CTGTGR1 · 96 pp	Forming and maintaining a Tax Group, consolidation mechanics, and entry / exit adjustments.	FDL 47/2022 MD 125/2023 MD 120/2023 MD 126/2023 MD 116/2023 MD 73/2023 MD 132/2023 MD 134/2023 MD 114/2023 FTAD 5/2023 MD 133/2023 FTAD 12/2023 FTAD 6/2023 CD 116/2022 MD 82/2023	08 Jan 2024	PDF
Registration of Natural Persons CTGRNP1 · 26 pp	Which natural persons must register for Corporate Tax, and by when.	FDL 47/2022 CD 49/2023 FTAD 6/2023 MD 73/2023 MD 114/2023	29 Dec 2023	PDF
Taxation of Extractive Business and Non-Extractive Natural Resource Business CTGEPX1 · 38 pp	Corporate Tax treatment of Extractive and Non-Extractive Natural Resource Business.	FDL 47/2022 MD 105/2023 MD 73/2023 CD 100/2023 MD 114/2023 MD 265/2023 MD 43/2023 MD 82/2023 MD 132/2023 MD 133/2023 MD 134/2023	12 Dec 2023	PDF
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds CTGEPF1 · 27 pp	Exemption for government-controlled entities, public benefit entities, pension funds and social security funds.	FDL 47/2022 MD 105/2023 MD 115/2023 FTAD 7/2023 CD 37/2023 FTAD 11/2023 MD 132/2023 MD 133/2023 MD 73/2023	01 Dec 2023	PDF
Taxation of Natural Persons under the Corporate Tax Law CTGTNP1 · 45 pp	When an individual's business activity falls within Corporate Tax — the AED 1m threshold and exclusions.	FDL 47/2022 CD 49/2023 MD 114/2023 MD 73/2023 CD 116/2022 FTAD 6/2023MD 27/2023MD 82/2023 MD 134/2023 MD 126/2023	26 Nov 2023	PDF
Accounting Standards and Interaction with Corporate Tax CTGACS1 · 55 pp	Accepted accounting standards, the realisation-basis election, and the cash-basis threshold.	FDL 47/2022 MD 120/2023 MD 134/2023 MD 114/2023 MD 115/2023 MD 73/2023 MD 82/2023 MD 125/2023 MD 116/2023 MD 133/2023	16 Nov 2023	PDF
Taxation of Foreign Source Income CTGFSI1 · 52 pp	How the foreign-source income of residents is taxed, and when foreign PE income is exempt.	FDL 47/2022 CD 49/2023 MD 114/2023 FTAD 13/2023 MD 116/2023 MD 265/2023 CD 100/2023 CD 56/2023 FTAD 5/2023 MD 134/2023 MD 73/2023	16 Nov 2023	PDF
Corporate Tax – General Guide CTGGCT1 · 125 pp	The overview guide to the regime — who is taxable, what is taxed, and how the rules fit together.	FDL 47/2022 MD 134/2023 CD 55/2023 MD 139/2023 MD 120/2023 MD 126/2023 MD 114/2023 MD 115/2023 MD 116/2023 MD 125/2023 MD 127/2023 CD 49/2023 CD 56/2023 MD 132/2023 MD 133/2023 MD 73/2023 CD 37/2023 CD 75/2023 MD 82/2023 CD 81/2023 FTAD 7/2023 MD 105/2023 MD 68/2023 CD 116/2022 FTAD 5/2023 FTAD 6/2023 MD 43/2023 MD 83/2023 MD 97/2023	06 Nov 2023	PDF
Exempt Income: Dividends and Participation Exemption CTGEXI1 · 72 pp	When dividends and gains on Participating Interests are exempt — the conditions and the automatic relief.	FDL 47/2022 MD 116/2023 MD 114/2023 CD 49/2023 MD 73/2023 FTAD 13/2023 MD 133/2023	06 Nov 2023	PDF
Non-Resident Persons CTGNRP1 · 61 pp	When a Non-Resident Person is within Corporate Tax — Permanent Establishment, nexus and State-sourced income.	FDL 47/2022 CD 56/2023 CD 49/2023 MD 83/2023 MD 114/2023 MD 43/2023MD 27/2023MD 127/2023 MD 73/2023	06 Nov 2023	PDF
Transfer Pricing Guide CTGTP1 · 140 pp	Arm's length principle, transfer pricing methods, documentation and the related-party rules.	FDL 47/2022 MD 97/2023	06 Nov 2023	PDF
Registration of Juridical Persons CTGRJP1 · 33 pp	Which resident juridical persons must register, when and how — including deregistration.	FDL 47/2022 CD 37/2023 CD 49/2023 CD 56/2023 FTAD 7/2023 MD 115/2023 MD 43/2023 FTAD 6/2023 MD 73/2023	31 Aug 2023	PDF
Small Business Relief CTGSBR1 · 47 pp	Electing to be treated as having no Taxable Income below the AED 3m revenue threshold.	FDL 47/2022 MD 73/2023 CD 49/2023 MD 114/2023 MD 139/2023 CD 55/2023 MD 116/2023 MD 126/2023 MD 132/2023	28 Aug 2023	PDF
Archived — superseded by a newer version
Taxation of Family Foundations Archived CTGFF1 · 44 pp	When a Family Foundation and its holding entities can be treated as fiscally transparent.	FDL 47/2022 MD 261/2024 CD 49/2023 FTAD 5/2025 CD 37/2023 FTAD 7/2023 MD 302/2024 FTAD 16/2023 FTAD 3/2024 MD 301/2024	28 May 2025	PDF

FDL 47/2022 the Corporate Tax Law MD 302/2024 decision on TaxTrace MD 116/2023 repealed / superseded MD 27/2023 cited, not yet on site