Excluded Entities and Investment Entities
This guide (TTGEIE1 of 2026) explains the different types of Excluded Entities and Investment Entities under the QDMTT Legislation. It provides readers with an overview of the following aspects:
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- definition of different types of Excluded Entities, except Governmental Entities, which are outside the scope of this guide,
- election not to treat certain Excluded Entities as such,
- definition of different types of Investment Entities, and
- practical effects of being an Excluded Entity or an Investment Entity.
This guide does not cover the meaning of Entity, Constituent Entity, UPE, Group, MNE Group, Permanent Establishment, etc. Guidance on these defined terms is included in the Top-up Tax Guide Scope and Registration (TTGREG1).
View the Document: Top-up Tax Guide | TTGEIE1 of 2026
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 be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx