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Latest News
Federal Tax Authority Clarifies New “Tiered Volumetric Model” for Applying Excise Tax on Sweetened Drinks
Federal Tax Authority’s latest AI Projects Attract Visitors at GITEX Global 2025
Federal Tax Authority and Abu Dhabi Quality and Conformity Council Launch Service for Measuring Natural Loss in Excise Goods to Exempt Losses Resulting from Natural Characteristics from Tax Obligation ...
The Federal Tax Authority and Abu Dhabi Customs Enhance Cooperation to Develop Joint Procedures through Electronic Linking Channels at GITEX Global 2025
The Federal Tax Authority showcases its Artificial Intelligence and Digital Transformation initiatives during its participation in GITEX Global 2025
The “Zero Bureaucracy in Taxation” Retreat Discusses Customer Proposals to Further Enhance Services
Federal Tax Authority: Record volume of corporate tax returns reflects efficiency of legislative and procedural systems

Legislation

Page last updated:: Friday, October 10, 2025
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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
New
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
pdf

196 KB

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

214 KB

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Cabinet Decision No. 34 of 2025 On Qualifying Investment Funds and Qualifying Limited Partnerships
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Issue Date : Mar 27, 2025
Publish Date : Jul 24, 2025
Corporate Tax
pdf

267 KB

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Cabinet Decision No.75 and amendments. of 2023 The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
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Issue Date : Jul 01, 2023
Publish Date : Feb 27, 2024
Corporate Tax
pdf

230 KB

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Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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Issue Date : Oct 25, 2023
Publish Date : Nov 20, 2023
Corporate Tax
pdf

229 KB

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