Unified UAE Legislation Database

Cabinet Decision No. 1 of 2026 Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

Status

In force

Issuing Authority

The UAE Cabinet

Effective date

XX.XX.XXXX

Official Link

https://

The Cabinet

- Having reviewed the Constitution;

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

- Federal Law No. 4 of 2023 On Sports;

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

 

Article 1 - Definitions

The definitions contained in Federal Decree-Law No. 47 of 2022 referred to in this Decision shall apply. Otherwise, the following words and expressions shall have the meanings indicated opposite each of them, unless the context of the text requires otherwise:

 

International Sports Entity:  A legal person, association, federation, council, committee or other organisation whose main objective is to promote, administer or develop one or more sports at the international or regional level, and which is involved in the organisation or coordination of these sports and is recognised by the Ministry of Sport, the Competent Authority, the International Olympic Committee, the International Paralympic Committee, the Olympic...