Legal Table:
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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
121
FTA published new Corporate Tax Guide on the Investment Funds and Investment Managers
In force
Effective Date
122
FTA published new Corporate Tax Guide on the Registration of Natural persons
In force
Effective Date
123
Investment Funds and Investment Managers
In force
FTA
Effective Date
124
UAE Official Gazette Issue No. 774
In force
Government of the United Arab Emirates
Effective Date
125
Guide on application of accounting standards for corporate tax
In force
Effective Date
126
FTA issues new Corporate Tax Guide
In force
Effective Date
127
Business Restructuring Relief
In force
FTA
Effective Date
128
FTA published new Corporate Tax Guide
In force
Effective Date
129
Qualifying Group Relief
In force
FTA
Effective Date
130
Amend Taxable Person Details
In force
FTA
Effective Date
131
UAE: companies must be cautious with transfer pricing (TP) documentation
In force
FTA
Effective Date
132
UAE continues to amend tax legislation for BEPS. Consultations announced on introduction of a global minimum tax system for MNCs
In force
MOF
Effective Date
133
Law issued to tax foreign banks in Dubai at 20% annually
In force
Effective Date
134
Corporate Tax Self Registration
In force
FTA
Effective Date
135
Taxation of Partnerships
In force
FTA
Effective Date
136
UAE Official Gazette Issue No. 770
In force
Government of the United Arab Emirates
Effective Date
137
Federal Tax Authority issues new Decision on specified timeframes for Corporate Tax registration
In force
Effective Date
138
UAE corporate tax: New AED 10,000 fine announced for late registration
In force
Effective Date
139
The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In force
FTA
Effective Date
140
Amending some provisions of Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
The UAE Cabinet
Effective Date
141
Edit Corporate Tax Bank Details
In force
FTA
Effective Date
142
The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force (amended)
The UAE Cabinet
Effective Date
143
Tax Groups
In force
FTA
Effective Date
144
Determination of 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 on the Taxation of Corporations and Businesses and its amendments
Not in force
FTA
Effective Date
145
Taxation of Extractive Business and Non-Extractive Natural Resource Business
In force
FTA
Effective Date
146
Exempt Persons
In force
FTA
Effective Date
147
Registration of Natural Person
In force
FTA
Effective Date
148
Accounting Standards and Interaction
In force
FTA
Effective Date
149
Taxation of Foreign Source Income
In force
FTA
Effective Date
150
Corporate Tax Guide: Taxation of Natural Persons under the Corporate Tax Law
In force
FTA
Effective Date
151
Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not in force
MOF
Effective Date
152
Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
The UAE Cabinet
Effective Date
153
Issuance of Tax Residency Certificate for the Purposes of International Agreements
Not in force
MOF
Effective Date
154
Exempt Income
In force
FTA
Effective Date
155
Non-Resident Persons
In force
FTA
Effective Date
156
Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
President of the UAE
Effective Date
157
Transfer Pricing Guide
In force
FTA
Effective Date
158
General Guide
In force
FTA
Effective Date
159
Small Business Relief
In force
FTA
Effective Date
160
Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
FTA
Effective Date