UAE tax knowledge you can trace back to the official text
Laws and decisions under their official names, topic hubs and a practical guide, each linked to its official source — in English and Arabic. Every tax item is checked against the official source. Tax-related work is reviewed by a Registered Tax Agent where relevant.
Two ways in: read it, or look it up
Each part has one job. A fact lives in one place — everything else links to it.
Three paths through Resources
Business owner
You want to know what applies to your business, and by when.
Accountant or finance team
You need the instrument, its current status and the rule behind each date.
Tax professional or adviser
You trace how one decision implements, amends or replaces another.
Latest changes in the Library
Status events from Library records — amended, in force, replaced — newest first. Each links to the record and to the official text.
Cabinet Decision No. 149 of 2026 Amends Cabinet Decision No. 52 of 2017 (Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60)
Composite supplies, medical zero-rating, staff benefits, cash-paid supplies, input-tax apportionment (deferred part), capital assets, tax credit notes. Official text (opens in a new tab)
Ministerial Decision No. 197 of 2026 Amends Ministerial Decision No. 243 of 2025 (Arts. 1, 4, 6(5), 11, 12)
Tax Group transactions excluded for 24 months from 1 January 2027; 14 Business Days (subject to Art. 6(4)); retention for the Tax Procedures Law period with production to the FTA on request; Art. 12 (system failure) repealed. Official text (opens in a new tab)
Ministerial Decision No. 168 of 2026 Replaces Ministerial Decision No. 64 of 2025 (Art. 18)
MD 168/2026 repeals MD 64/2025 and its amendments; pre-approved providers had 30 days from 1 October 2026 to complete accreditation (Art. 19). Official text (opens in a new tab)
FTA Decision No. 15 of 2026 Replaces FTA Decision No. 7 of 2023 (Art. 4)
Repeals FTA Decision No. 7 of 2023 from the effective date of this decision. Official text (opens in a new tab)
Cabinet Decision No. 137 of 2026 Replaces Cabinet Decision No. 55 of 2019 (Art. 3)
Repeals Cabinet Decision No. 55 of 2019 (Art. 3), effective from 1 September 2026 (Art. 4). Official text (opens in a new tab)
Start with the guide most readers ask for
Small Business Relief under UAE Corporate Tax — what it is and who qualifies
Who can elect it, the revenue test, the period it applies to, what you give up and how to decide.
Three labels, one rule: the law comes first
Every item in Resources carries one of three labels, so you always know whether you are reading the law, our explanation of it, or our view.
Laws, decisions and official guides as published by the Ministry of Finance, the Cabinet and the Federal Tax Authority — linked to the instrument itself, never to a home page.
What the document says, in plain language. Scope, obligations and dates as the document states them — no opinion and nothing we cannot point to in the text.
What we see in practice. Kept separate from the summary, signed by the AL TAMAYUZ team and never presented as law.
General information, not tax advice. How we check every item
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