Document Network

How UAE Corporate Tax documents reference each other. Arranged by year of issue. Hover for details, click to open.

Drag to pan. Scroll to zoom. Click a node to focus.

Federal Decree-Law

Cabinet Decision

Ministerial Decision

FTA Decision

Reference

Repeals

Repealed

All documents in the network (74)

Federal Decree-Laws

Cabinet Decisions

Cabinet Decision No. 116 of 2022 on Annual Taxable Income subject to Corporate Tax
Cabinet Decision No. 37 of 2023 Regarding Qualifying Public Benefit Entities
Cabinet Decision No. 49 of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person (repealed)
Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person's Nexus in the State (repealed)
Cabinet Decision No. 75 of 2023 on Administrative Penalties
Cabinet Decision No. 81 of 2023 on Conditions for Qualifying Investment Funds (repealed)
Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person
Cabinet Decision No. 34 of 2025 on Qualifying Investment Funds and Qualifying Limited Partnerships
Cabinet Decision No. 35 of 2025 on Determination of a Non-Resident Person's Nexus in the State
Cabinet Decision No. 55 of 2025 on Exempting Certain Persons from Corporate Tax
Cabinet Decision No. 63 of 2025 on Unincorporated Partnership Treated as a Taxable Person
Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Cabinet Decision No. 1 of 2026 on Exempting Certain Sports Entities from Corporate Tax

Ministerial Decisions

FTA Decisions

Public Clarifications

FTA FAQ

Corporate Tax — Summary of FTA Private Clarifications issued up to May 2026