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A complete set of UAE Corporate Tax legislation, covering the Federal Decree-Law on the Taxation of Corporations and Businesses, Cabinet and Ministerial Decisions, and FTA guides and public clarifications on scope, rates, reliefs, and Free Zone treatment. Each entry shows the document title, number, date, current status, and a verified link to the official source. This resource is intended for tax advisors, CFOs, chief accountants, auditors, and legal teams assessing taxable presence, qualifying income, transfer pricing, and filing deadlines.

№

Name

Status

Issuing Authority

Effective Date

Official Link

Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

Excluded Entities and Investment Entities Top-up Tax Guide | TTGEIE1

The Entities Required to File the Pillar Two Information Return for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises

Scope and Registration Top-up Tax Guide | TTGREG1

Corporate Tax Public Clarification | CPT012 | Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks

Small Business Relief for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses

In force (amended)

Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The requirements for Registration and Deregistration of Entities for the purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises

Corporate Tax Public Clarification | CTP011 Downward adjustments made by a Taxable Person in the Tax Return to comply with the Corporate Tax Law

Determining the Additional Procedures for the Compliance of Qualifying Free Zone Persons Engaged in the Activity of Distribution of Goods or Materials in or from a Designated Zone for the Purposes of the Taxation of Corporations and Businesses

The Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises

Tax Connect Newsletter Issue 03

Taxation of Family Foundations

In force (amended)

Corporate Tax – Summary of FTA Private Clarifications issued up to May 2026

10 Corporate Tax

Clarification of the terms "director" and "officer" for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law

Corporate Tax De-Registration

In force (amended)

FAQ: Capitalisation vs. Expensing of Construction Costs for UAE Real Estate Developers

The Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Law & Practice Relating to UAE Corporate Tax

Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

The UAE Cabinet

Advance Pricing Agreements

Regarding the Tax Credit for Research and Development for the Purposes of Federal Decision-Law No. 47 of 2022 on Taxation of Corporations and Businesses

The UAE Cabinet

The Specification of a Competent Authority for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Offshore Companies and Corporate Tax in the United Arab Emirates

Amending certain Provisions of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

President of the UAE

The Taxation of Corporations and Businesses

In force (amended)

President of the UAE

Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person

Corporate Tax treatment of family wealth management structures

Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds

Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Financial Statements and Related Audit Requirements for a Tax Group

Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Change Corporate Tax Period

License Renewal

FAQ: Can a taxpayer challenge the enforcement of a tax based on an FTA decision if they believe the tax was assessed incorrectly?

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

Government of the United Arab Emirates Official Gazette Issue No. 803

Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline

Depreciation Adjustments for Investment Properties held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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