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Latest News
Federal Tax Authority Launches the Labaih Initiative to Provide a Tailored Access to its Services and a Seamless Facilitation, for Senior Citizens
Implementation of Amendments to Certain Provisions of the Federal Tax Authority’s Service Fees, effective from 1 January 2026
Federal Tax Authority underscores requirement to submit approved conformity certificates to avoid classification of the product as high-sugar sweetened drink
Federal Tax Authority Honours Strategic Partners During 2025 Annual Forum
Federal Tax Authority and State Taxation Administration of China sign MoU to Enhance Cooperation and Exchange of Expertise
Khalid Al Bustani: Celebrating ‘Flag Day’ Reflects Unity and Loyalty to the Nation
Federal Tax Authority Clarifies New “Tiered Volumetric Model” for Applying Excise Tax on Sweetened Drinks

Legislation

Page last updated:: Thursday, January 08, 2026
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Ministerial Decision No. 173 of 2025 On Depreciation Adjustments for Investment Properties Held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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Issue Date : Jun 23, 2025
Publish Date : Jan 08, 2026
Corporate Tax
pdf

227 KB

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Cabinet Decision No. 55 of 2025 on Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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Issue Date : May 02, 2025
Publish Date : Jan 08, 2026
Corporate Tax
pdf

167 KB

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FTA Decision No. 8 of 2025 on Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds
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Issue Date : Sep 18, 2025
Publish Date : Dec 08, 2025
Corporate Tax
pdf

190 KB

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Ministerial Decision 230 of 2025 on Specification of Recognised Price Reporting Agencies
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Issue Date : Aug 29, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

180 KB

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Ministerial Decision No.229 of 2025 on Qualifying Activities and Excluded Activities
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Issue Date : Aug 28, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

227 KB

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Ministerial Decision 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
New
Issue Date : Apr 14, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

191 KB

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Ministerial Decision 84 of 2025 on Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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Issue Date : Mar 25, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

200 KB

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Federal Tax Authority Decision No. 7 of 2025 On Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
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Issue Date : Jul 16, 2025
Publish Date : Aug 07, 2025
Corporate Tax
pdf

205 KB

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Ministerial Decision No 88 of 2025 on the Commentary and Agreed Administrative Guidance
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Issue Date : Mar 28, 2025
Publish Date : Jul 24, 2025
Corporate Tax
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196 KB

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Cabinet Decision No. 35 of 2025 on Determination of a Non-Resident Persons Nexus in the State
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Issue Date : Mar 27, 2025
Publish Date : Jul 24, 2025
Corporate Tax
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214 KB

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