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.
| Sr. No | Date of Issue | Cabinet Decision No. | Particulars |
| 1 | 04.11.2022 | c 85 of 2022 | Determination of Tax Residency (Effective 1 Mar 2023) |
| 2 | 02.01.2023 | 116 of 2022 | Applicable Taxable Income Threshold for Corporate Tax |
| 3 | 02.01.2023 | 116 of 2022 | Applicable Taxable Income Threshold for Corporate Tax |
| 4 | 23.04.2023 | 37 of 2023 | Qualifying Public Benefit entities |
| 5 | 17.05.2023 | 49 of 2023 | Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax |
| 6 | 01.06.2023 | 56 of 2023 | Determination of a Non-Resident Person’s Nexus in the State |
| 7 | 27.06.2023 | 74 of 2023 | Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures |
| 8 | 27.06.2023 | 75 of 2023 | Administrative Penalties for Violations Related to the Application of Federal DecreeLaw No. (47) of 2022 on the Taxation of Corporations and Businesses |
| 9 | 27.06.2023 | 81 of 2023 | Conditions for Qualifying Investment Funds |
| 10 | 03.11.2023 | 100 of 2023 | Determining Qualifying Income for the Qualifying Free Zone Person |
| Sr. No | Date of Issue | Ministerial Decision No. | Particulars |
| 1 | 01.03.2023 | 27 of 2023 | Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency |
| 2 | 06.04.2023 | 73 of 2023 | Small Business Relief |
| 3 | 07.04.2023 | 68 of 2023 | Treatment of all business & business activity conducted by Government entity as a Single Tax Person |
| 4 | 10.04.2023 | 43 of 2023 | Exception from Tax Registration for the Purpose of Corporate Tax Law |
| 5 | 28.04.2023 | 82 of 2023 | Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements |
| 6 | 28.04.2023 | 83 of 2023 | Determination 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 |
| 7 | 10.05.2023 | 105 of 2023 | Determination 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 |
| 8 | 11.05.2023 | 97 of 2023 | Requirements for Maintaining Transfer Pricing Documentation |
| 9 | 23.05.2023 | 114 of 2023 | Accounting Standards and Methods for Corporate Tax Purposes |
| 10 | 23.05.2023 | 115 of 2023 | Private Pension Funds and Private Social Security Funds for Corporate Tax Purposes |
| 11 | 23.05.2023 | 116 of 2023 | Participation Exemption for Corporate Tax Purposes |
| 12 | 26.05.2023 | 120 of 2023 | Adjustments under the Transitional Rules |
| 13 | 30.05.2023 | 125 of 2023 | Tax Group |
| 14 | 30.05.2023 | 126 of 2023 | General Interest Deduction Limitation Rule |
| 15 | 30.05.2023 | 127 of 2023 | Unincorporated Partnership, Foreign Partnership and Family Foundation |
| 16 | 31.05.2023 | 132 of 2023 | Transfers Within a Qualifying Group |
| 17 | 31.05.2023 | 133 of 2023 | Business Restructuring Relief |
| 18 | 31.05.2023 | 134 of 2023 | General Rules for Determining Taxable Income for Corporate Tax Purposes |
| 19 | 16.10.2023 | 247 of 2023 | Issuance of Tax Residency Certificate for the Purposes of International Agreements |
| 20 | 03.11.2023 | 265 of 2023 | Qualifying Activities and Excluded Activities |
| Sr. No | Date of Issue | FTA Decision No. | Particulars |
| 1 | 26.04.2023 | 5 of 2023 | Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses |
| 2 | 26.04.2023 | 6 of 2023 | Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses |
| 3 | 26.04.2023 | 7 of 2023 | Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 |
| 4 | 26.09.2023 | 11 of 2023 | The Requirements of Submitting a Declaration for Exempt Persons |
| 5 | 26.09.2023 | 12 of 2023 | Conditions for Forming Tax Group of the Government Owned Subsidiaries |
| 6 | 26.09.2023 | 13 of 2023 | Determination of Conditions for Conversion of Amounts Quantified in a Currency other than AED |
| Sr. No | Date of Issue | Particulars |
| 1 | 12.2022 | User Guide (USEG001) on Private Clarifications |
| 2 | 22.01.2023 | Corporate Tax Registration Module |
| 3 | 12.05.2023 | Explanatory Guide on Corporate Tax |
| 4 | 08.06.2023 | CT Amend Registration Taxpayer User Manual CT Edit Registration Taxpayer User Manual CT Registration Taxpayer Manual |
| 5 | 28.06.2023 | Tax Procedures Public Clarification- Issuance of a New Tax Procedures Executive Regulation |
| 6 | 01.08.2023 | CT Change Corporate Tax Period Taxpayer Training Manual |
| 7 | 01.08.2023 | De-Registration Taxpayer Training Manual |
| 8 | 28.08.2023 | Small Business Relief Guide |
| 9 | 31.08.2023 | Revised CT Registration of Juridical Persons |
| 10 | 11.09.2023 | Corporate Tax - General Guide |
11 | 09.10.2023 | Taxable Non-Resident Person - CTGNRP1 |
12 | 16.10.2023 | Exempt Income: Dividends and Participation Exemption | CTGEXI1 |
13 | 23.10.2023 | Transfer Pricing Guide |
14 | 06.11.2023 | Accounting Standards Guide |
15 | 16.11.2023 | Taxation of Foreign Source Income |
16 | 25.11.2023 | Taxation of Natural Persons |
17 | 01.12.2023 | Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds |
18 | 12.12.2023 | Taxation of Extractive Business and Non- Extractive Natural Resource Business |
19 | 29.12.2023 | Registration of Natural Persons |
20 | 08.01.2024 | Tax Groups |
