Federal Tax Authority Decision No. 15 of 2026 on provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

Note: This Decision has not been published yet in the Official Gazette.

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

• having reviewed the Constitution,

• Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

• Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,

• Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,

• Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments,

• Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Law No. 28 of 2022 on Tax Procedures and its amendments,

• Cabinet Decision No. 81 of 2023 on Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesse...