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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 | Issued on | Cabinet Decision No. | Particulars |
| 1 | 11.2022 | 85 of 2022 | Determination of Tax Residency (Effective 1 Mar 2023) |
| 2 | 12.2022 | 116 of 2022 | Determination of Annual Income Subject to Corporate Tax |
| 3 | 03.2023 | 7 of 2022 | Cabinet Decision states the applicable fees for taxpayers who are seeking Private Clarifications |
| 4 | 04.2023 | 37 of 2023 | Qualifying Public Benefit Entities for the Purpose of Corporate Tax Law |
| 5 | 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 | 05.2023 | 56 of 2023 | Determination of a Non-Resident Person’s Nexus in the State |
| 7 | 07.2023 | 74 of 2023 | Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures |
| 8 | 07.2023 | 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(Published on 27.02.2024) |
| 9 | 07.2023 | 81 of 2023 | Conditions for Qualifying Investment FundsFunds (Published on 18.12.2023) |
| 10 | 10.2023 | 100 of 2023 | Determining Qualifying Income for the Qualifying Free Zone Person |
| 11 | 02.2024 | 10.2024 | Amending the schedule of violations and administrative penalties of Cabinet Decision No. 75 of 2023 on the Administrative Penalties on Violations Related to the Application of the Corporate Tax Law |
| Sr. No | Issued on | Ministerial Decision No. | Particulars |
| 1 | 02.2023 | 27 of 2023 | Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency |
| 2 | 04.2023 | 73 of 2023 | Small Business Relief |
| 3 | 03.2023 | 68 of 2023 | Treatment of all Businesses & Business Activities Conducted by Government Entity as a Single Taxable Person |
| 4 | 03.2023 | 43 of 2023 | Exception from Tax Registration for Corporate Tax Law |
| 5 | 04.2023 | 82 of 2023 | Determinations of categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements |
| 6 | 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 | 05.05.2023 | 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 | 04.2023 | 97 of 2023 | Requirements for Maintaining Transfer Pricing Documentation |
| 9 | 05.2023 | 114 of 2023 | Accounting Standards and Methods for Corporate Tax Purposes |
| 10 | 05.2023 | 115 of 2023 | Private Pension Funds and Private Social Security Funds for Corporate Tax Purposes |
| 11 | 05.2023 | 116 of 2023 | Participation Exemption for Corporate Tax Purposes |
| 12 | 05.2023 | 120 of 2023 | Adjustments under the Transitional Rules |
| 13 | 05.2023 | 125 of 2023 | Tax Group for the Purpose of Corporate Tax Law |
| 14 | 05.2023 | 126 of 2023 | General Interest Deduction Limitation Rule for the Purpose of Corporate Tax Law |
| 15 | 05.2023 | 127 of 2023 | Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purpose of Corporate Tax Law |
| 16 | 05.2023 | 132 of 2023 | Transfers Within a Qualifying Group for corporate tax purposes |
| 17 | 05.2023 | 133 of 2023 | Business Restructuring Relief for Corporate Tax Purposes (Published on 20.07.2023) |
| 18 | 05.2023 | 134 of 2023 | General Rules for Determining Taxable Income for Corporate Tax Purposes |
| 19 | 10.2023 | 247 of 2023 | Issuance of Tax Residency Certificate for the Purposes of International Agreements(Published on 30.10.2023) |
| 20 | 10.2023 | 265 of 2023 | Qualifying Activities and Excluded Activities for the Purpose of Corporate Tax Law |
| Sr. No | Issued on | FTA Decision No. | Particulars |
| 1 | 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 | 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 | 04.2023 | 7 of 2023 | Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 |
| 4 | 08.2023 | 11 of 2023 | The Requirements of Submitting a Declaration for Exempt Persons for the Purposes of Federal Decree-Law No. 47 of 2022 (Published on 25.08.2023) |
| 5 | 08.2023 | 12 of 2023 | Conditions for Forming Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 (Published on 25.09.2023) |
| 6 | 08.2023 | 13 of 2023 | Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 (Published on 25.09.2023) |
7 | 12.2023 | 16 of 2023 | Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of 2022 (Published on 29.12.2023) |
| 8 | 02.2024 | 3 of 2024 | Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 (Published on 27.02.2024) |
| 9 | 07.24 | 5 of 2024 | The Refund of Fees for Private Clarification Requests |
| 10 | 09.24 | 7 of 2024 | Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable |
| Sr. No | Date of Issue | Particulars |
| 1 | 12.2022 | User Guide (USEG001) on Private Clarifications |
| 2 | 01.2023 | Corporate Tax Registration Module |
| 3 | 05.2023 | Explanatory Guide on Corporate Tax |
| 4 | 06.2023 | CT Amend Registration Taxpayer User Manual CT Edit Registration Taxpayer User Manual CT Registration Taxpayer Manual |
| 5 | 08.2023 | Corporate Tax Period - Taxpayer User Manual |
| 6 | 08.2023 | Corporate Tax De-Registration Taxpayer User Manual |
| 7 | 08.2023 | Small Business Relief |
| 8 | 08.2023 | Registration of Juridical Persons |
| 9 | 11.2023 | Corporate Tax - General Guide - CTGGCT1 |
| 10 | 11.2023 | Taxable Non-Resident Person - CTGNRP1 |
11 | 11.2023 | Exempt Income: Dividends and Participation Exemption | - CTGEXI1 |
12 | 11.2023 | Transfer Pricing Guide - CTGTP1 |
13 | 10.2023 | Accounting Standards and Interaction with Corporate Tax - CTGACS1 |
14 | 11.2023 | Taxation of Foreign Source Income - CTGFSI1 |
15 | 11.2023 | Taxation of Natural Persons under the Corporate Tax Law |
16 | 12.2023 | Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds - CTGEPF1 |
17 | 12.2023 | Taxation of Extractive Business and Non-Extractive Natural Resource Business - CTGEPX1 |
18 | 05.2024 | Registration of Natural Persons - CTGRNP1 |
19 | 01.2024 | Tax Groups - CTGTGR1 |
20 | 03.2024 | Taxation of Partnerships - CTGPTN1 |
21 | 04.2024 | Qualifying Group Relief - CTGQGR1 |
22 | 04.2024 | Business Restructuring Relief - CTGBRR1 |
23 | 05.2024 | Investment Funds and Investment Managers - CTGIFM1 |
24 | 05.2024 | Free Zone Persons - CTGFZP1 |
25 | 07.2024 | Determination of Taxable Income |
Basic Information Business Bulletin
Sr. No. | Issued on | Particulars |
1 | 07.2024 | Basic Information Business Bulletin - Free Zone Persons |
2 | 07.2024 | Basic Information Business Bulletin - Natural Person |
Public Clarifications
Sr. No. | Issued on | Particulars |
1 | 07.2023 | Tax Procedures Public Clarification- Issuance of a New Tax Procedures Executive Regulation |
2 | 06.2024? | Corporate Tax Public Clarification- Registration Timelines for Taxable Persons for Corporate Tax - CTP001? |
3 | 07.2024 | Corporate Tax Public Clarification - The definition of ‘Related Parties’ where there is a common ownership and/or Control through a Government Entity - CTP002 |
4 | 07.2024 | Corporate Tax Public Clarification - First Tax Period of juridical person - CTP003 |
| 5 | 10.2024 | Corporate Tax Public Clarification - Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods – CTP004 |
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