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UAE Legislation & Decisions

What is in force for each tax, in order: the law, the regulations and decisions made under it, and the amendments — each linked to its library record and to the official text. This view is built from the same library records; it has no separate store and no summaries of its own.

Start with Corporate Tax Search the full library
Built from the Library recordsOfficial texts linkedLatest changes listed
Made underA decision that implements a law

Cabinet, Ministerial and FTA decisions sit under the law that empowers them.

AmendsA later text that changes an earlier one

With the article it changes and, where published, the date it applies from.

Replaced byA law that took another's place

The replaced text stays in the Library, marked superseded.

Corporate Tax

Corporate Tax rests on Federal Decree-Law No. 47 of 2022. Cabinet, Ministerial and FTA decisions made under it set the rate band, Small Business Relief and registration deadlines.

  1. 3 October 2022 Federal Decree-Law FDL 47/2022 — Corporate Tax Law In force — amended

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

    Guidance and announcements: FTA guide CTGSBR1 — Small Business Relief · CTP003 — first Corporate Tax period

    1. 30 December 2022 Cabinet Decision CD 116/2022 — AED 375,000 rate band — Made under Art. 3(1) In force
    2. 3 April 2023 Ministerial Decision MD 73/2023 — Small Business Relief — Made under Art. 21 In force — amended

      Guidance and announcements: FTA guide CTGSBR1 — Small Business Relief

      1. 29 July 2026 Ministerial Decision MD 131/2026 — SBR extended to 2029 — Amends Art. 2(2) In force

        Guidance and announcements: MoF news 7 Aug 2026 — SBR to 2029

    3. 1 March 2024 FTA Decision FTA Decision 3/2024 — CT registration deadlines — Made under Art. 51(1) In force

VAT

VAT rests on Federal Decree-Law No. 8 of 2017 and its Executive Regulation (Cabinet Decision No. 52 of 2017). Both have been amended several times, most recently in 2025 and 2026.

  1. 23 August 2017 Federal Decree-Law FDL 8/2017 — VAT Law In force — amended

    Federal Decree-Law No. 8 of 2017 on Value Added Tax

    1. 26 November 2017 Cabinet Decision CD 52/2017 — VAT Executive Regulation — Executive Regulation of this law In force — amended
      1. 1 September 2026 Cabinet Decision CD 149/2026 — VAT Regulation amendments — Amends Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60 In force
    2. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force (see E-Invoicing)

Tax Procedures & the FTA

Federal Decree-Law No. 28 of 2022 sets the procedures shared by all federal taxes. It replaced Federal Law No. 7 of 2017 on 1 March 2023.

  1. 30 September 2022 Federal Decree-Law FDL 28/2022 — Tax Procedures Law In force — amended

    Federal Decree-Law No. 28 of 2022 on Tax Procedures

    1. 11 June 2017 Federal Law FL 7/2017 — former Tax Procedures Law — Replaced by this law from 1 March 2023 Superseded
    2. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force (see E-Invoicing)

E-Invoicing

The e-invoicing system is set by Ministerial Decisions issued under the VAT and Tax Procedures laws: one defines the system, one sets the phases, and a 2026 decision moved the first appointment deadline.

  1. Made under: FDL 8/2017 — VAT Law · FDL 28/2022 — Tax Procedures Law

    12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system In force

    Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System

    1. 17 September 2025 Ministerial Decision MD 244/2025 — E-invoicing phases — Made under Art. 13 In force — amended
      1. 10 May 2026 Ministerial Decision MD 66/2026 — ASP deadline 30 Oct 2026 — Amends Art. 5(1)(a) In force

        Guidance and announcements: MoF news 10 May 2026 — e-invoicing amendments

Latest changes

The most recent amendments and replacements recorded in the library, newest first.

  1. 1 October 2026 CD 149/2026 — VAT Regulation amendments Amends CD 52/2017 — VAT Executive Regulation — 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. In force
  2. 29 July 2026 (issued) MD 131/2026 — SBR extended to 2029 Amends MD 73/2023 — Small Business Relief — Art. 2(2): Window extended to tax periods ending on or before 31 December 2029. In force
  3. 10 May 2026 (issued) MD 66/2026 — ASP deadline 30 Oct 2026 Amends MD 244/2025 — E-invoicing phases — Art. 5(1)(a): ASP appointment deadline for revenue ≥ AED 50 million: 31 July 2026 → 30 October 2026; go-live 1 January 2027 unchanged. In force
  4. 1 March 2023 FDL 28/2022 — Tax Procedures Law Replaces FL 7/2017 — former Tax Procedures Law — Whole law (Art. 55(1)): Federal Law No. 7 of 2017 repealed and replaced. In force — amended

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.

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