Corporate Tax

Legislative References

Legislative References

UAE Corporate tax Law is based on Federal Decree-Law No.47 of 2022 on Taxation of Corporations and Businesses released by the Ministry of Finance (MoF)

Further the following various decisions and guides have been released by the authorities under UAE Corporate tax law.

Cabinet decision Ministry of Finance
Sr. NoDate of IssueCabinet Decision No.Particulars
104.11.2022c 85 of 2022Determination of Tax Residency (Effective 1 Mar 2023)
202.01.2023116 of 2022Applicable Taxable Income Threshold for Corporate Tax
302.01.2023116 of 2022Applicable Taxable Income Threshold for Corporate Tax
4 23.04.202337 of 2023Qualifying Public Benefit entities
517.05.202349 of 2023Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
601.06.202356 of 2023Determination of a Non-Resident Person’s Nexus in the State
727.06.202374 of 2023Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures
827.06.202375 of 2023Administrative Penalties for Violations Related to the Application of Federal DecreeLaw No. (47) of 2022 on the Taxation of Corporations and Businesses
927.06.202381 of 2023Conditions for Qualifying Investment Funds
100 of 2023
Determining Qualifying Income for the Qualifying Free Zone Person

Ministerial Decisions by Ministry of Finance
Sr. NoDate of IssueMinisterial Decision No.Particulars
101.03.202327 of 2023Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
206.04.202373 of 2023Small Business Relief
307.04.202368 of 2023Treatment of all business & business activity conducted by Government entity as a Single Tax Person
410.04.202343 of 2023Exception from Tax Registration for the Purpose of Corporate Tax Law
528.04.202382 of 2023Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements
628.04.202383 of 2023Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person
710.05.2023105 of 2023Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date
811.05.202397 of 2023Requirements for Maintaining Transfer Pricing Documentation
923.05.2023114 of 2023Accounting Standards and Methods for Corporate Tax Purposes
1023.05.2023115 of 2023Private Pension Funds and Private Social Security Funds for Corporate Tax Purposes
1123.05.2023116 of 2023Participation Exemption for Corporate Tax Purposes
1226.05.2023120 of 2023Adjustments under the Transitional Rules
1330.05.2023125 of 2023Tax Group
1430.05.2023126 of 2023General Interest Deduction Limitation Rule
1530.05.2023127 of 2023Unincorporated Partnership, Foreign Partnership and Family Foundation
1631.05.2023132 of 2023Transfers Within a Qualifying Group
1731.05.2023133 of 2023Business Restructuring Relief
1831.05.2023134 of 2023General Rules for Determining Taxable Income for Corporate Tax Purposes
1916.10.2023247 of 2023Issuance of Tax Residency Certificate for the Purposes of International Agreements
265 of 2023  
Qualifying Activities and Excluded Activities

FTA Decisions by Federal Tax Authority
Sr. NoDate of IssueFTA Decision No.Particulars
126.04.20235 of 2023Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
226.04.20236 of 2023Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
326.04.20237 of 2023Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022
426.09.202311 of 2023The Requirements of Submitting a Declaration for Exempt Persons
526.09.202312 of 2023Conditions for Forming Tax Group of the Government Owned Subsidiaries
626.09.202313 of 2023Determination of Conditions for Conversion of Amounts Quantified in a Currency other than AED

Guides by Federal Tax Authority and Ministry of Finance
          Sr. NoDate of IssueParticulars
112.2022User Guide (USEG001) on Private Clarifications
222.01.2023Corporate Tax Registration Module
312.05.2023Explanatory Guide on Corporate Tax
408.06.2023CT Amend Registration Taxpayer User Manual
CT Edit Registration Taxpayer User Manual
CT Registration Taxpayer Manual
528.06.2023Tax Procedures Public Clarification- Issuance of a New Tax Procedures Executive Regulation
601.08.2023CT Change Corporate Tax Period Taxpayer Training Manual
701.08.2023De-Registration Taxpayer Training Manual
828.08.2023Small Business Relief Guide
931.08.2023Revised CT Registration of Juridical Persons
1011.09.2023Corporate Tax - General Guide



Taxable Non-Resident Person - CTGNRP1



Exempt Income: Dividends and Participation Exemption | CTGEXI1           



Transfer Pricing Guide



Accounting Standards Guide



Taxation of Foreign Source Income



Taxation of Natural Persons



Exempt  Persons: Public Benefit Entities, Pension Funds and Social Security Funds



Taxation  of Extractive Business and Non- Extractive Natural Resource Business



Registration of Natural Persons



Tax Groups

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