The Ministry of Finance has updated the rules on qualified and excluded activities for corporate tax purposes. New regulations on food delivery and land resources have been published in Dubai, and changes to real estate regulations have come into force in Abu Dhabi.
The Ministry of Finance has published two new decisions on qualified and excluded activities for the purposes of applying a zero corporate tax rate to Free Zone residents:
- Ministerial Decision No. 230 of 2025 on Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
- Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
With the adoption of the new documents, Ministerial Decision No. 265 of 2023 On Qualified and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the T...