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Legislation

Page last updated:: Tuesday, July 14, 2026

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FTA Decision No. 6 of 2026 on Determining the Additional Procedures for the Compliance of QFZP
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Issue Date : Jun 02, 2026
Publish Date : Jul 14, 2026
Corporate Tax
pdf

366 KB

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Cabinet Decision No. 37 of 2023 on Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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Issue Date : Apr 07, 2023
Publish Date : Feb 20, 2026
Corporate Tax
pdf

1665 KB

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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
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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
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205 KB

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