Federal Decree-Law No. 28 of 2025 Amending certain Provisions of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

We, Mohammed bin Zayed Al Nahyan, President of the United Arab Emirates

- Having reviewed the Constitution;

- Federal Law No. 1 of 1972 On the Competencies of the Ministries and Powers of the Ministers, and its amendments;

- Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses, and its amendments;

- Based on the proposal of the Minister of Finance and the approval of the Cabinet

have issued the following Decree-Law:

Article 1

The text of Article 44 of Federal Decree-Law No. 47 of 2022 referred to above shall be replaced by the following text:

Article 44 - Calculation and Settlement of Corporate Tax

The Corporate Tax due under this Decree-Law is settled in the following order:

1. Using the balance of withholding tax сredit to the taxpayer and determined pursuant to Article 46 of this Decree-Law.

2. In the event that there is a remaining amount of corporate tax due after applying Clause (1) of this Article, the foreign tax credit available to the taxpayer and specified under Article 47 of this Decree-Law shall be use...