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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

Government of the United Arab Emirates Official Gazette Issue No. 791

New Amendments to the Corporate Tax Law

Updated FTA Guide "Raqeeb: Whistleblower Programme for Tax Violations and Evasion"

The Imposition of Top-Up Tax on Multinational Organizations

The UAE Cabinet

Government of the United Arab Emirates Official Gazette Issue No. 790

Guide for calculating corporate tax in free zones

Guide of Tax Period for Corporate Tax Payment

Guide of the Corporate Tax Calculation in Mainland

Corporate Tax Registration Guideline

Small Business Relief guide

The Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

New FTA Guide for correctly completing corporate tax returns

Government of the United Arab Emirates Official Gazette Issue No. 786

Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Real Estate Investment for Natural Persons

Tax Resident and Tax Residency Certificate

New FTA manuals for tax agents and those dealing with them

: Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods

FTA Decision on postponement of deadlines for short corporate tax periods

Amending Certain provisions of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

President of the UAE

Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

EMARATAX Taxpayer User Manual Corporate Tax Return

Natural Person Tax Agent Update Qualification

FTA's new Corporate Tax Guide on Determination of Taxable Income

New FTA clarification on First Tax Period of juridical persons

Clarification On the First Tax Period of a juridical person

Basic Tax Information Bulletin - Free Zone Persons

Basic Tax Information Bulletin - Natural Person

On the definition of 'Related Parties' where there is a common ownership and/or control through a Government Entity

Determination of Taxable Income

Natural Person Representative Agent - Link with Juridical Person Tax Agent

Link Juridical Person Tax Agent to Taxable Person

Link Natural Person Tax Agent with Juridical Person Tax Agent

FTA issued corporate tax clarification on registration timelines for taxable persons

Amending the Authority’s Policy on Issuing Clarifications and Directives

Registration Timelines for Taxable Persons for Corporate Tax

FTA Published New Corporate Tax Guide on Free Zone Persons

Free Zones Persons

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