Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses

The Cabinet:


- After reviewing the Constitution,

- Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses, as amended, 

- and based on the presentation of the Minister of Finance and the approval of the Cabinet,

has decided:

Article 1 - Definitions

The definitions provided in the aforementioned Federal Decree-Law No. 47 of 2022 shall apply to this Decision.

Article 2 - Exemption from Corporate Tax

For the purposes of paragraph (i) of Clause (1) of Article 4 of Federal Decree-Law No. 47 of 2022 referred to herein, a taxable person incorporated or established under the legislation of another state or foreign territory and wholly owned and wholly controlled by the exempted person specified in paragraphs (a), (b), (f) and (g) of Clause (1) of Article 4 of Federal Decree-Law No. 47 of 2022 referred to herein shall be exempt from corporate tax, provided that it engages in any of the following:

1. Exclusively conducting the activity of the partially or fully Exempted Person.


2. Exc...