Legal Table:
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Built for UAE lawyers, accountants, tax consultants, auditors, and compliance professionals.

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Directory of Legislative and Regulatory Acts. The table contains a complete list of all current UAE laws, resolutions, decrees, and official clarifications, grouped by topic. Each entry includes the document title, number, date, and source link. The material is intended for lawyers, accountants, auditors, tax consultants, and compliance professionals to enable quick search and verification of legal provisions.

№

Name

Status

Issuing Authority

Effective Date

Official Link

Official Gazette of the Government of Abu Dhabi - Issue 6 of 2025

Real Law Digest: June 22-28

Official Gazette of the Government of Dubai Issue 723

Government of the United Arab Emirates Official Gazette Issue No. 802

New UAE visa categories under the ICP Decision

FAQ: Who is subject to UAE Corporate Tax?

FAQ: What is taxable income under the UAE Corporate Tax regime?

FAQ: What exchange rate and currency should I use for UAE Corporate Tax (CT) purposes?

FAQ: Who is exempt from UAE Corporate Tax?

FAQ: Will the Tax Group need to prepare consolidated financial statements?

FAQ: Can foreign entities be included in a Tax Group? Will a group of UAE companies be able to form a Tax Group for UAE Corporate Tax purposes?

FAQ: How long must I keep my records for UAE Corporate Tax purposes, and what records should I keep?

FAQ: Who is required to register for UAE Corporate Tax purposes?

FAQ: Will all entities that are subject to UAE Corporate Tax, including Tax Groups, be required to have audited financial statements?

FAQ: Will the 0% Corporate Tax rate threshold apply to the Tax Group as a whole?

Template: Leave Request Letter

Template: Salary Deduction Authorization

FAQ: What is a Qualifying Free Zone Person?

FAQ: Is the 0% Free Zone Corporate Tax regime applicable automatically?

Template: Disciplinary Action Form

FAQ: What UAE Corporate Tax rates will apply to entities established in a Free Zone?

FAQ: Will the UAE Corporate Tax regime allow prior year tax losses to reduce taxable income?

FAQ: Will there be a requirement to pay UAE Corporate Tax in advance? When is UAE Corporate Tax due?

FAQ: Can foreign taxes be credited against UAE Corporate Tax?

FAQ: What are the UAE Corporate Tax rates?

FAQ: Who are Related Parties and Connected Persons under the UAE Corporate Tax Law?

FAQ: Who is considered a resident for UAE Corporate Tax purposes?

FAQ: Will foreign companies and other juridical persons be subject to UAE Corporate tax?

FAQ: When does the UAE Corporate Tax regime become effective?

FAQ: What income is exempt from UAE Corporate Tax?

FAQ: What is the participation exemption regime?

FAQ: Will the Corporate Tax return need to be filed electronically?

FAQ: Who can claim small business relief for UAE Corporate Tax purposes?

FAQ: Can dividends and capital gains be exempt from UAE Corporate Tax?

FAQ: When will a foreign company be considered a Resident Person for UAE corporate tax purposes?

FAQ: Would transactions in a Tax Group need to comply with transfer pricing rules?

FAQ: Are foreign businesses operating in the UAE through a branch subject to UAE Corporate Tax?

New fines for violations of the Law on media regulation

Template: Bonus Payment Letter

Template: Notice of Termination of Employment Contract

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