1. UAE Corporate Tax Legislation

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

published in the Official Gazette 10 Oct 2022 (effective 25 Oct 2022)

✅ Federal Decree-Law No. 60 of 2023 Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

published in the Official Gazette 24 Nov 2023 (effective 25 Nov 2023)

✅ Explanatory Guide MoF on Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

issued 12 May 2023

✅️ Small Business Relief UAE FTA Corporate Tax Guide | CTGSBR1

issued 28 Aug 2023

✅ UAE FTA Corporate Tax Guide - Registration of Juridical Persons | CTGRJP1

issued 31 Aug 2023

✅ UAE FTA General Guide on Corporate Tax – Corporate Tax Guide | CTGGCT1

issued 11 Sep 2023

✅ UAE FTA Corporate Tax Guide – Non-resident Persons | CTGNRP1

issued 9 Oct 2023

✅ UAE FTA Corporate Tax Guide – Exempt Income: Dividends and Participation Exemption | CTGEXI1

issued 16 Oct 2023

✅ UAE FTA Corporate Tax Guide – Transfer Pricing Guide | CTGTP1

issued 23 Oct 2023

✅ UAE FTA Corporate Tax Guide – Accounting Standards and Interaction with Corporate Tax | CTGACS1

issued 6 Nov 2023

✅ UAE FTA Corporate Tax Guide – Taxation of Foreign Source Income | CTGFSI1

issued 16 Nov 2023

✅ UAE FTA Corporate Tax Guide – Taxation of Natural Persons | CTGTNP1

issued 26 Nov 2023

✅ UAE FTA Corporate Tax Guide – Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds | CTGEPF1


issued 1 Dec 2023

✅ UAE FTA Corporate Tax Guide – Taxation of Extractive Business and Non- Extractive Natural Resource Business
Corporate Tax Guide | CTGEPX1

issued 12 Dec 2023

✅ UAE FTA Corporate Tax Guide – Registration of Natural Persons Corporate Tax Guide | CTGRNP1

issued 29 Dec 2023

✅ UAE FTA Corporate Tax Guide – Tax Groups | CTGTGR1

issued 8 Jan 2023

✅ UAE FTA Corporate Tax Guide – Taxation of Partnerships | CTGPTN1

issued 4 Mar 2024

✅ UAE FTA Corporate Tax Guide – Qualifying Group Relief | CTGQGR1

issued 3 Apr 2024

✅ UAE FTA Corporate Tax Guide – Business Restructuring Relief | CTGBRR1

issued 17 Apr 2024

✅ UAE FTA Corporate Tax Guide – Investment Funds and Investment Managers | CTGIFM1

issued 6 May 2024

✅ UAE FTA Corporate Tax Guide – Free Zone Persons | CTGFZP1

issued 20 May 2024

✅ UAE FTA Corporate Tax Guide – Determination of Taxable Income | CTGDTI1

issued 31July 2024

✅ UAE FTA Corporate Tax Guide – Tax Resident and Tax
Residency Certificate, Tax Procedures Guide | TPGTR1

issued 18 Oct 2024

✅ UAE FTA Corporate Tax Guide – Real Estate Investment
for Natural Persons | CTGREI1

issued 24 Oct 2024

✅ UAE FTA Corporate Tax Guide – Tax Returns | CTGTXR1

issued 11 Nov 2024

✅ UAE FTA Corporate Tax Guide – Private Clarifications
Tax Procedures | TPGPC1

issued 18 Nov 2024

✅️ CTP001 - Registration Timelines for Taxable Persons for Corporate Tax

issued 4 Jun 2024

✅️ CTP002 - The definition of ‘Related Parties’ where there is a common ownership and/or Control through a
Government Entity

issued 22 Jul 2024

✅️ CTP003 - First Tax Period of a juridical person

issued 30 Jul 2024

✅️ CTP004 - Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods

issued 10 Oct 2024

✅️ No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

issued 22 Feb 2023 (effective 1 Mar 2023)

✅ No. 43 of 2023 Concerning Exception from Tax Registration

issued 10 Mar 2023 (effective 11 Mar 2023)

✅ No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person

issued 29 Mar 2023 (effective 14 Apr 2023)

✅ No. 73 of 2023 on Small Business Relief

issued 3 Apr 2023 (effective 18 Apr 2023)

✅ No. 82 of 2023 on the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements

issued 10 Apr 2023 (effective 25 Apr 2023)

✅️ No. 83 of 2023 on the Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person

issued 10 Apr 2023 (effective 25 Apr 2023)

✅️ No. 97 of 2023 Requirements for Maintaining Transfer Pricing Documentation

issued 27 Apr 2023 (effective 28 Apr 2023)

✅️ No. 105 of 2023 on the Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date

issued and effective - 4 May 2023

✅️ No. 114 of 2023 on the Accounting Standards and Methods

issued 9 May 2023 (effective 10 May 2023)

✅️ No. 115 of 2023 on Private Pension Funds and Private Social Security Funds

issued 10 May 2023 (effective 11 May 2023)

✅️ No. 116 of 2023 on the Participation Exemption

issued 10 May 2023 (effective 11 May 2023)

✅️ No. 120 of 2023 on the Adjustments Under the Transitional Rules

issued 16 May 2023 (effective 17 May 2023)

✅️ No. 125 of 2023 on Tax Group

issued 22 May 2023 (effective 23 May 2023)

✅️ No. 126 of 2023 on the General Interest Deduction Limitation Rule

issued 23 May 2023 (effective 24 May 2023)

No. 127 of 2023 on Unincorporated Partnership, Foreign Partnership and Family Foundation

issued 24 May 2023 (effective 25 May 2023)

‼️ repealed

✅️ No. 132 of 2023 on Transfers Within a Qualifying Group

issued 25 May 2023 (effective 26 May 2023)

✅️ No. 133 of 2023 on Business Restructuring Relief

issued 25 May 2023 (effective 26 May 2023)

✅️ No. 134 of 2023 on the General Rules for Determining Taxable Income

issued 29 May 2023 (effective 30 May 2023)

No. 139 of 2023 Regarding Qualifying and Excluded Activities

‼️ repealed

✅️ No. 247 of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements
The Minister of State for Financial Affairs:

effective 1 Mar 2023

✅️ No. 265 of 2023 Regarding Qualifying Activities and Excluded Activities

effective 1 June 2023

✅️ No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation

issued 28 Oct 2024 (effective 1 June 2023)

✅ No. 85 of 2022 on Determination of Tax Residency

issued 2 Sep 2022 (effective 1 Mar 2023)

✅ No. 116 of 2022 on the Determination of Annual Income Subject to Corporate Tax

issued 30 Dec 2022 (effective 15 Jan 2023)

✅ No.7 of 2023 on Fees for the Services Provided by the Federal Tax Authority

issued 6 Feb 2023 (effective 1 Jun 2023)

as updated per Cabinet Decision No. 111 of 2023

issued 13 Nov 2023 (effective 1 Dec 2023)

✅️ No. 37 of 2023 Regarding the Qualifying Public Benefit Entities

issued 7 Apr 2023 (effective 8 Apr 2023)

✅️ No. 49 of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax

issued 8 May 2023 (effective 1 Jun 2023)

No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person

‼️ repealed

✅️ No. 56 of 2023 on Determination of a Non-Resident Person's Nexus in the State

issued and effective - 1 June 2023

✅️ No. 74 of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures

effective - 1 Aug 2023 (As an exception, Clause (2) of Article (12) of this Decision shall come into effect as of 1 December 2023)

✅️ No. 75 of 2023 On the Administrative Penalties for Violations Related to the Application of Federal Decree- Law No. (47) of 2022

effective - 1 Aug 2023

✅️ No. 81 of 2023 on Conditions for Qualifying Investment Funds

✅️ No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person

effective 1 Jun 2023

✅️ No. 10 of 2024 On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. (47) of 2022 - Update of the Cabinet Decision No.75 of 2023

effective - 1 Mar 2024

✅️ No. 5 of 2023 on Conditions for Change in Tax Period

issued 7 Apr 2023 (effective 1 Jun 2023)

✅️ No. 6 of 2023 on Tax Deregistration Timeline

issued 7 Apr 2023 (effective 1 Jun 2023)

✅️ No. 7 of 2023 on Provisions of Exemption from Corporate Tax

issued 7 Apr 2023 (effective 1 Jun 2023)

✅️ No. 11 of 2023 on Requirements of Submitting a Declaration for Exempt Persons

issued 16 Aug 2023 (effective 25 Aug 2023)

✅️ No. 12 of 2023 on Conditions for Forming the Tax Group by Subsidiaries of a Government Entity

issued 16 Aug 2023 (effective 25 Sep 2023)

✅️ No. 13 of 2023 On Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham

issued 16 Aug 2023 (effective 1 Jun 2023)

✅️ No. 14 of 2023 on Additional Conditions for a Juridical Person to be Eligible for Registration as a Tax Agent

issued 16 Aug 2023 (effective 1 Dec 2023)

✅️ No. 16 of 2023 On Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership

issued 15 Dec 2023 (effective 1 Jun 2023)

✅️ No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons

issued 22 Feb 2024 (effective 1 Mar 2024)

✅️ No. 1 of 2024 on Professional Standards for Tax Agents

including an attachment with the FTA's Guidance on Professional Standards for Tax Agents, Tax Procedures I TPGTA1 (dated Dec 2023)

issued 15 Jan 2024 (effective 1 Jul 2024)

✅️ No. 4 of 2024 Amending the Authority's Policy on Issuing Clarifications and Directives

issued 12 Jun 2024 (effective 1 Jul 2024)

✅️ No. 5 of 2024 The Refund of Fees of Private Clarification Requests

issued 19 Jul 2024 (effective 1 Aug 2024)

✅️ No. 7 of 2024 Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods

issued and effective 25 Sep 2024

✅️ MoF / FTA