Small Business Relief
This guide (CTGSBR1 of 2023) provides guidance on the Small Business Relief for Corporate Tax in the UAE, particularly on the following aspects:
What the Small Business Relief is;
Who is eligible for it;
How it works;
How long it is available for; and
Related compliance requirements
View the Document: Corporate Tax…
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Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 16 August 2023 – (Effective from the Date of Publishing in the Official Gazette)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
Having reviewed…
Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 16 August 2023 – (Effective from 1 June 2023)
The Chairman of the Board of Directors of the…
Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 16 August 2023 – (Effective from the date of publishing in the Official Gazette)
The Chairman of the Board of Directors of the Federal Tax…
Additional Conditions for a Juridical Person to be Eligible for Registration as a Tax Agent
View the Document: FTA Decision No. 14 of 2023 - Issued 16 August 2023 – (Effective from 1 December 2023)
Important Notice
The above extract has been provided for reference only and is based on information available in the public…
View the Document: TAXP006 - Issuance of Tax Procedures Executive Regulation
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot…
Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 18 July 2023 – (Effective from day following publication in the Official Gazette)
The Cabinet has decided:
Having reviewed the Constitution,
Pursuant to what was presented by the Minister of Finance…
The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 10 July 2023 – (Effective 1 August 2023)
Cabinet Decision No. 10 of 2024 – Issued 22 February 2024 – (Effective 1 March 2024)
The Cabinet has decided:
Having reviewed the…
Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
View the Document: Cabinet Decision No. 74 of 2023
Related Materials
Cabinet Decision No. 17 of 2026
Federal Decree-Law No. 28 of 2022
Important Notice
The above extract has been provided for reference only and is based on information available in…
Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Ministerial Decision No. 139 of 2023
Related Materials
Cabinet Decision No. 100 of 2023
Cabinet Decision No. 55 of 2023 (Repealed)
Ministerial Decision No. 336 of…
Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 30 May 2023 – (Effective from 1 June 2023)
The Cabinet has decided:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of…
On Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Cabinet Decision No. 55 of 2023
Related Materials
Cabinet Decision No. 100 of 2023
Ministerial Decision No. 336 of 2025
Ministerial…