Tax & Accounting Library
Official UAE tax documents — laws, Cabinet and Ministerial Decisions, FTA decisions, clarifications and guides — each with its number, dates, current status, its links to other documents and a short factual summary. The official source is always the reference: every record links to the Ministry of Finance or Federal Tax Authority text. AL TAMAYUZ is not an issuing authority.
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Cabinet Decision Cabinet Decision No. 149 of 2026 Cabinet
CD 149/2026 — VAT Regulation amendments
Cabinet Decision No. 149 of 2026 Amending Certain Provisions of Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax
Amends the VAT Executive Regulation from 1 October 2026.
Official Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار مجلس الوزراء رقم (149) لسنة 2026 بتعديل بعض أحكام قرار مجلس الوزراء رقم (52) لسنة 2017 في شأن اللائحة التنفيذية للمرسوم بقانون اتحادي رقم (8) لسنة 2017 في شأن ضريبة القيمة المضافة
- Document type
- Cabinet Decision
- Number
- 149
- Issued by
- Cabinet
- Administered by
- Federal Tax Authority
- Issued
- 1 September 2026
- In force from
- 1 October 2026
- Current position
- In force since 1 October 2026. Change scheduled: the new input-tax apportionment rules (Art. 55(6), (7), (19)) apply from the first tax year commencing after 1 October 2027.
- Topics
- VAT · Returns & payment · Invoicing & records
- Official text
- Official Arabic text · English text
Factual summary
Amends the VAT Executive Regulation from 1 October 2026. It adds a rule that a supply whose components cannot be separated is one composite supply taxed by its principal component; restates zero-rating of medical goods; treats a person present in the UAE for less than 30 days, where that presence is not connected with the supply, as outside the State; resets the conditions for recovering input tax on goods and services given to employees; bars input-tax recovery on a supply above a value set by ministerial decision where it is paid in cash; and rewrites input-tax apportionment, the capital asset definition and the tax credit note heading.
What it means in practice Professional insight
Who: VAT registrants, particularly partly exempt businesses, employers providing staff benefits, and anyone paying suppliers in cash. What to do: review bundled supplies, employee-benefit recovery and cash-paid purchases now; plan the new apportionment method for the first tax year commencing after 1 October 2027.
Key provisions
- Art. 1 Replaces texts in ER Arts. 29(5), 41(4), 52(2), 53(1)(c), 55(6)–(7), 57(1), 60(1)(a).
- Art. 2 Adds ER Arts. 4(6) (composite supply), 54(3) (cash-paid supplies) and 55(19) (government entities and charities).
- Art. 3 Effective 1 October 2026; Art. 55(6), (7), (19) from the first tax year commencing after 1 October 2027.
Relationships
- Amends: CD 52/2017 — VAT Executive Regulation — Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab)
Related services: VAT Services · VAT Health Check
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Official announcement Ministry of Finance announcement Ministry of Finance
MoF news 7 Aug 2026 — SBR to 2029
Ministry of Finance Announces Extension of Small Business Relief for Corporate Tax Purposes until 31 December 2029
The Ministry of Finance announced Ministerial Decision No.
English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Document type
- Official announcement
- Issued by
- Ministry of Finance
- Issued
- 7 August 2026
- Announced
- 7 August 2026
- Current position
- Official news release. The decision itself (MD 131/2026) is the source to rely on.
- Topics
- Corporate Tax · Small Business Relief
- Official text
- English text
Factual summary
The Ministry of Finance announced Ministerial Decision No. 131 of 2026, extending Small Business Relief to tax periods ending on or before 31 December 2029. The release repeats the AED 3 million revenue condition and states that the other conditions and requirements in the legislation still apply.
What it means in practice Professional insight
Use it to date the change (7 August 2026). For the legal wording and conditions, read Ministerial Decision No. 131 of 2026 and No. 73 of 2023.
Relationships
- Announces: MD 131/2026 — SBR extended to 2029
Official sources
Related services: Small Business Relief Review
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Ministerial Decision Ministerial Decision No. 131 of 2026 Ministry of Finance
MD 131/2026 — SBR extended to 2029
Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Replaces Article 2(2) of Ministerial Decision No.
Official Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار وزاري رقم (131) لسنة 2026 بتعديل بعض أحكام القرار الوزاري رقم (73) لسنة 2023 في شأن تسهيلات الأعمال الصغيرة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
- Document type
- Ministerial Decision
- Number
- 131
- Issued by
- Ministry of Finance
- Administered by
- Federal Tax Authority
- Issued
- 29 July 2026
- Announced
- 7 August 2026
- Entry into force
- The day after its publication (Art. Two).
- Applies to
- Tax periods commencing on or after 1 June 2023 and subsequent periods ending on or before 31 December 2029.
- Current position
- In force (announced by MoF on 7 August 2026). It amends Article 2(2) of Ministerial Decision No. 73 of 2023 only.
- Topics
- Corporate Tax · Small Business Relief
- Official text
- Official Arabic text · English text
Factual summary
Replaces Article 2(2) of Ministerial Decision No. 73 of 2023 so that Small Business Relief continues for tax periods ending on or before 31 December 2029 (previously 31 December 2026). The AED 3,000,000 revenue threshold and the other conditions of the 2023 decision are not changed.
What it means in practice Professional insight
Who: resident businesses that already meet the AED 3,000,000 revenue test in every tax period. What changes: they can keep electing the relief for three more years of tax periods, up to periods ending on or before 31 December 2029. Nothing else in the conditions changes, so the revenue history still has to be evidenced each year.
Key provisions
- Art. One New Art. 2(2) of MD 73/2023: threshold applies from periods commencing on or after 1 June 2023 to periods ending on or before 31 December 2029.
- Art. Two Published and effective from the day after publication.
Relationships
- Amends: MD 73/2023 — Small Business Relief — Art. 2(2)
- Announced in: MoF news 7 Aug 2026 — SBR to 2029
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)
Related services: Small Business Relief Review · Corporate Tax
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Ministerial Decision Ministerial Decision No. 66 of 2026 Ministry of Finance
MD 66/2026 — ASP deadline 30 Oct 2026
Ministerial Decision No. (66) of 2026 Amending Certain Provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
Replaces Article 5(1)(a) of Ministerial Decision No.
Official Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار وزاري رقم (66) لسنة 2026 بتعديل بعض أحكام القرار الوزاري رقم (244) لسنة 2025 بشأن تطبيق نظام الفوترة الإلكترونية
- Document type
- Ministerial Decision
- Number
- 66
- Issued by
- Ministry of Finance
- Administered by
- Federal Tax Authority
- Announced
- 10 May 2026
- Entry into force
- From the day following its publication in the Official Gazette (Art. Three).
- Current position
- In force (announced by MoF on 10 May 2026). The published English PDF leaves the signature date blank; MoF's file name says 'Resolution' — same instrument.
- Topics
- E-Invoicing · Phases & dates · Accredited service provider
- Official text
- Official Arabic text · English text
Factual summary
Replaces Article 5(1)(a) of Ministerial Decision No. 244 of 2025. A person subject to the Electronic Invoicing System whose revenue is equal to or exceeds AED 50,000,000 must now appoint an Accredited Service Provider by 30 October 2026 (instead of 31 July 2026) and must still implement the system by 1 January 2027. Any contrary provision is repealed.
What it means in practice Professional insight
Who: businesses with revenue of AED 50 million or more. What changes: three extra months to sign an Accredited Service Provider, but no extra time to go live — the 1 January 2027 date is unchanged, so integration and testing time is shorter. The deadline is computed in the Tax Calendar from the rule listed with this record.
Key provisions
- Art. One New Art. 5(1)(a): revenue equal to or exceeding AED 50,000,000 — ASP by 30 October 2026, implement by 1 January 2027.
- Art. Three Published in the Official Gazette; in force from the following day.
Relationships
- Amends: MD 244/2025 — E-invoicing phases — Art. 5(1)(a)
- Announced in: MoF news 10 May 2026 — e-invoicing amendments
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)
Related services: UAE E-Invoicing · E-Invoicing Readiness
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Official announcement Ministry of Finance announcement Ministry of Finance
MoF news 10 May 2026 — e-invoicing amendments
Ministry of Finance announces targeted amendments to eInvoicing system decisions
The Ministry of Finance announced an amendment to Ministerial Decision No.
English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Document type
- Official announcement
- Issued by
- Ministry of Finance
- Issued
- 10 May 2026
- Announced
- 10 May 2026
- Current position
- Official news release. Note: it describes the first phase as revenues 'exceeding' AED 50 million; the decision says 'equal to or exceeds' — the decision prevails.
- Topics
- E-Invoicing · Phases & dates · Accredited service provider
- Official text
- English text
Factual summary
The Ministry of Finance announced an amendment to Ministerial Decision No. 244 of 2025 moving the Accredited Service Provider appointment deadline for the first phase from 31 July 2026 to 30 October 2026, while keeping mandatory implementation on 1 January 2027. It also announced changes to Ministerial Decision No. 64 of 2025 on accrediting service providers and reported that 32 providers had already been approved.
What it means in practice Professional insight
Use it to date the change and for context on provider availability; rely on Ministerial Decision No. 66 of 2026 for the legal wording.
Relationships
- Announces: MD 66/2026 — ASP deadline 30 Oct 2026
Official sources
Related services: UAE E-Invoicing
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Official announcement Ministry of Finance announcement Ministry of Finance
MoF news 3 Dec 2025 — VAT amendments
Ministry of Finance to implement VAT law amendments starting January 2026
The Ministry of Finance announced amendments to the VAT law, in force from 1 January 2026, and summarised three changes: no self-invoice under the reverse charge (documents still kept), a five-year limit for reclaiming excess refundable tax, and the FTA's…
English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Document type
- Official announcement
- Issued by
- Ministry of Finance
- Issued
- 3 December 2025
- Announced
- 3 December 2025
- Current position
- Official news release announcing the VAT law amendments in force from 1 January 2026; the amended articles are in the FTA consolidated text of the VAT law.
- Topics
- VAT · Invoicing & records · Refunds
- Official text
- English text
Factual summary
The Ministry of Finance announced amendments to the VAT law, in force from 1 January 2026, and summarised three changes: no self-invoice under the reverse charge (documents still kept), a five-year limit for reclaiming excess refundable tax, and the FTA's power to refuse input tax linked to tax-evasion arrangements.
What it means in practice Professional insight
Use it to date the change and as a pointer; for the wording, rely on the current consolidated text of the VAT law.
Relationships
Official sources
Related services: VAT Services
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Ministerial Decision Ministerial Decision No. 244 of 2025 Ministry of Finance
MD 244/2025 — E-invoicing phases
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
Sets when the Electronic Invoicing System becomes mandatory.
Official Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار وزاري رقم (244) لسنة 2025 بشأن تطبيق نظام الفوترة الإلكترونية
- Document type
- Ministerial Decision
- Number
- 244
- Issued by
- Ministry of Finance
- Administered by
- Federal Tax Authority
- Issued
- 17 September 2025
- Announced
- 29 September 2025
- Entry into force
- On the date of its publication in the Official Gazette (Art. 6).
- Current position
- In force. Article 5(1)(a) was replaced by Ministerial Decision No. 66 of 2026: businesses with revenue of AED 50 million or more appoint an Accredited Service Provider by 30 October 2026; go-live stays 1 January 2027.
- Topics
- E-Invoicing · Phases & dates · Accredited service provider
- Official text
- Official Arabic text · English text
Factual summary
Sets when the Electronic Invoicing System becomes mandatory. A pilot with a taxpayer working group and voluntary use both start on 1 July 2026. Businesses with revenue of AED 50 million or more go live on 1 January 2027; those below AED 50 million appoint an Accredited Service Provider by 31 March 2027 and go live on 1 July 2027; government entities appoint by 31 March 2027 and go live on 1 October 2027. Business-to-consumer transactions stay outside the system until a further Minister's decision.
What it means in practice Professional insight
Who: every business in scope of MD 243/2025, by revenue band, and government entities. What to do: confirm your revenue band from the latest financial statements, appoint an Accredited Service Provider by your phase date and complete onboarding before go-live. Phase dates are computed in the Tax Calendar from the rules listed with this record.
Key provisions
- Art. 1 'Revenue' = gross income of the most recent accounting period per the financial statements.
- Arts. 3(4), 4 Pilot programme and voluntary implementation from 1 July 2026.
- Art. 5(1)(a) Revenue ≥ AED 50,000,000: ASP by 31 July 2026 (replaced: 30 October 2026 by MD 66/2026); implement by 1 January 2027.
- Art. 5(1)(b)–(c) Revenue < AED 50,000,000: ASP by 31 March 2027, implement by 1 July 2027. Government entities: ASP by 31 March 2027, implement by 1 October 2027.
- Art. 5(2) Business-to-consumer transactions outside the system until a Minister's decision.
Relationships
- Made under: MD 243/2025 — E-invoicing system — Art. 13
- Amended by: MD 66/2026 — ASP deadline 30 Oct 2026 — Art. 5(1)(a)
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)
Related services: UAE E-Invoicing · E-Invoicing Readiness
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Ministerial Decision Ministerial Decision No. 243 of 2025 Ministry of Finance
MD 243/2025 — E-invoicing system
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
Sets up the UAE Electronic Invoicing System: it applies to every person doing business in the State for every business transaction unless excluded.
Official Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار وزاري رقم (243) لسنة 2025 بشأن نظام الفوترة الإلكترونية
- Document type
- Ministerial Decision
- Number
- 243
- Issued by
- Ministry of Finance
- Administered by
- Federal Tax Authority
- Issued
- 12 September 2025
- Announced
- 29 September 2025
- Entry into force
- On the date of its publication in the Official Gazette (Art. 15).
- Applies to
- Obligations bite from each phase's implementation date set by MD 244/2025 (as amended).
- Current position
- In force (announced by MoF on 29 September 2025). Phases are set by Ministerial Decision No. 244 of 2025.
- Topics
- E-Invoicing · Invoice data & scope · Accredited service provider
- Official text
- Official Arabic text · English text
Factual summary
Sets up the UAE Electronic Invoicing System: it applies to every person doing business in the State for every business transaction unless excluded. Excluded transactions include certain sovereign government activity, international air passenger transport and VAT-exempt or zero-rated financial services. Issuers and recipients act through an Accredited Service Provider, exchange electronic invoices and credit notes, report them to the FTA, store the data in the State and notify a system failure within two business days. Phases are left to a separate decision.
What it means in practice Professional insight
Who: businesses in B2B and B2G transactions, from their phase date. What to do: appoint an Accredited Service Provider and prepare systems and data. A non-registrant issuer transmits within 14 days of the transaction (Art. 6(5)); a VAT registrant follows the VAT-law invoicing timeline instead (Art. 6(4)).
Key provisions
- Art. 3 Scope: every person conducting business in the State, for every business transaction, unless excluded.
- Art. 4 Excluded transactions (sovereign government activity, airline tickets and related documents, exempt/zero-rated financial services; air cargo for 24 months).
- Art. 6(4)–(5) Registrants follow the VAT-law timeline; otherwise issue and transmit within 14 days of the transaction date.
- Art. 12 System failure notified to the FTA within 2 business days.
- Art. 13 Phased implementation set by the Minister (see MD 244/2025).
Relationships
- Made under: FDL 8/2017 — VAT Law — e-invoicing provisions
- Made under: FDL 28/2022 — Tax Procedures Law — e-invoicing provisions
- Decisions made under it: MD 244/2025 — E-invoicing phases — Art. 13
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)
Related services: UAE E-Invoicing · E-Invoicing Readiness
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Public Clarification Public Clarification CTP003 Federal Tax Authority
CTP003 — first Corporate Tax period
Corporate Tax Public Clarification CTP003 — First Tax Period of a juridical person
Explains how a newly established juridical person identifies its first Corporate Tax period.
Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- توضيح عامّ بشأن ضريبة الشركات — الفترة الضريبية الأولى للشخص الاعتباري
- Document type
- Public Clarification
- Number
- CTP003
- Issued by
- Federal Tax Authority
- Announced
- 13 August 2024
- Current position
- Current FTA clarification (announced 13 August 2024).
- Topics
- Corporate Tax · Returns & payment · Registration
- Official text
- Arabic text · English text
Factual summary
Explains how a newly established juridical person identifies its first Corporate Tax period. Because the Corporate Tax law has no specific rule for a first financial year, the clarification follows the first financial year allowed under the applicable company law, which may be between 6 and 18 months. It also sets out the first tax period of a non-resident with a permanent establishment (it starts when the permanent establishment first begins operating) and of a foreign company effectively managed and controlled in the UAE. It also covers the deregistration timeline when the business ends during its first period.
What it means in practice Professional insight
Who: companies in their first financial year. What to do: confirm the first financial year in the constitutional documents and register, file and pay on that basis; a first period longer or shorter than 12 months moves the first return date.
Relationships
- Clarifies: FDL 47/2022 — Corporate Tax Law — Arts. 57–58
Official sources
Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)
Related services: Corporate Tax Readiness
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
FTA Decision FTA Decision No. 3 of 2024 Federal Tax Authority
FTA Decision 3/2024 — CT registration deadlines
Federal Tax Authority Decision No. 3 of 2024 on the Timeline Specified for Registration of Taxable Persons for Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its Amendments
Sets the Corporate Tax registration deadlines under Article 51(1) of the Corporate Tax law.
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار الهيئة الاتحادية للضرائب رقم (3) لسنة 2024 — المدة المحددة لتسجيل الأشخاص الخاضعين لضريبة الشركات والأعمال لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال وتعديلاته
- Document type
- FTA Decision
- Number
- 3
- Issued by
- Federal Tax Authority
- In force from
- 1 March 2024
- Current position
- In force. The one-off 2024 deadlines for persons that existed before 1 March 2024 have all passed; the timelines for persons created or becoming taxable on or after that date continue to apply.
- Topics
- Corporate Tax · Registration
- Official text
- Official Arabic text · English translation (unofficial)
Factual summary
Sets the Corporate Tax registration deadlines under Article 51(1) of the Corporate Tax law. Resident companies that existed before 1 March 2024 had one-off deadlines in 2024 based on the month their licence was issued. A resident juridical person created on or after 1 March 2024 registers within three months of incorporation; one incorporated abroad but managed and controlled in the UAE, within three months of the end of its financial year. Separate timelines apply to non-resident persons and to natural persons in business.
What it means in practice Professional insight
Who: every new company, branch or person becoming subject to Corporate Tax. What to do: register within the period that applies to your category, counted from incorporation or the triggering event; late registration attracts an administrative penalty. Individual deadlines are computed in the Tax Calendar and the CT deadlines tool from the rules listed with this record.
Key provisions
- Art. 2 Applies Art. 51(1) of the Corporate Tax law: registration within the timelines in Arts. 3–5.
- Art. 3(1) Resident juridical persons existing before 1 March 2024: 2024 deadlines by licence-issue month (all passed).
- Art. 3(3) Created on or after 1 March 2024: three months from incorporation, establishment or recognition.
- Art. 8 Effective 1 March 2024.
Relationships
- Made under: FDL 47/2022 — Corporate Tax Law — Art. 51(1)
Official sources
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)
Related services: Corporate Tax
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Official guide Official guide CTGSBR1 Federal Tax Authority
FTA guide CTGSBR1 — Small Business Relief
Small Business Relief — Corporate Tax Guide (CTGSBR1)
The FTA's explanatory guide to Small Business Relief: what the election does (the person is treated as having no taxable income), who cannot elect (members of multinational groups and Qualifying Free Zone Persons), how revenue is tested against the AED…
English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Document type
- Official guide
- Number
- CTGSBR1
- Issued by
- Federal Tax Authority
- Issued
- August 2023
- Current position
- Current FTA version dated August 2023. It predates Ministerial Decision No. 131 of 2026 and still describes the window as ending 31 December 2026.
- Topics
- Corporate Tax · Small Business Relief
- Official text
- English text
Factual summary
The FTA's explanatory guide to Small Business Relief: what the election does (the person is treated as having no taxable income), who cannot elect (members of multinational groups and Qualifying Free Zone Persons), how revenue is tested against the AED 3,000,000 threshold for the current and previous tax periods, the effect on tax losses and interest, the artificial-separation rule, and how to elect in the tax return, with worked examples.
What it means in practice Professional insight
Useful for the mechanics of the election and the examples, but read it together with Ministerial Decision No. 131 of 2026: the guide's statement that the relief ends with periods ending on 31 December 2026 is out of date. The FTA's Small Business Relief topic page showed the same 2026 date when checked on 5 October 2026.
Relationships
- Guide to: FDL 47/2022 — Corporate Tax Law — Art. 21
- Guide to: MD 73/2023 — Small Business Relief
Official sources
Related services: Small Business Relief Review
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Ministerial Decision Ministerial Decision No. 73 of 2023 Ministry of Finance
MD 73/2023 — Small Business Relief
Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Sets the conditions of Small Business Relief under Article 21 of the Corporate Tax law.
Official Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار وزاري رقم (73) لسنة 2023 في شأن تسهيلات الأعمال الصغيرة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
- Document type
- Ministerial Decision
- Number
- 73
- Issued by
- Ministry of Finance
- Administered by
- Federal Tax Authority
- Issued
- 3 April 2023
- Announced
- 6 April 2023
- Entry into force
- 15 days after publication (Art. 7).
- Applies to
- Tax periods commencing on or after 1 June 2023; window extended by MD 131/2026 to periods ending on or before 31 December 2029.
- Current position
- In force. Article 2(2) was replaced by Ministerial Decision No. 131 of 2026: the relief now covers tax periods ending on or before 31 December 2029. The AED 3,000,000 revenue threshold is unchanged.
- Topics
- Corporate Tax · Small Business Relief
- Official text
- Official Arabic text · English text
Factual summary
Sets the conditions of Small Business Relief under Article 21 of the Corporate Tax law. A resident person whose revenue is AED 3,000,000 or less in the relevant tax period and in every previous tax period may elect to be treated as having no taxable income. Members of multinational groups and Qualifying Free Zone Persons cannot elect. In an elected period, tax losses and net interest expenditure cannot be carried forward, and splitting a business artificially to stay under the threshold is treated as an arrangement to obtain a Corporate Tax advantage under Article 50(1) of the law.
What it means in practice Professional insight
Who: resident businesses with revenue of AED 3,000,000 or less in the current and all previous tax periods (not Qualifying Free Zone Persons, not members of a multinational group). What to do: decide whether to elect in the Corporate Tax return; it is an election, not an exemption — the return is still filed and losses of an elected period are lost. The election window runs to periods ending on or before 31 December 2029 (MD 131/2026).
Key provisions
- Art. 2(1) Revenue threshold AED 3,000,000 for the relevant and each previous tax period.
- Art. 2(2) Original window: periods ending on or before 31 Dec 2026 — replaced by MD 131/2026 (31 Dec 2029).
- Art. 3 Not available to Qualifying Free Zone Persons or constituent companies of multinational enterprise groups.
- Arts. 4–5 No carry-forward of tax losses or net interest expenditure from an elected period.
- Art. 6 Artificial separation of a business to stay under the threshold is an arrangement under Art. 50(1) of the law.
Relationships
- Made under: FDL 47/2022 — Corporate Tax Law — Art. 21
- Related: CD 116/2022 — AED 375,000 rate band
- Amended by: MD 131/2026 — SBR extended to 2029 — Art. 2(2)
- Guides: FTA guide CTGSBR1 — Small Business Relief
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)
Related services: Small Business Relief Review · Corporate Tax
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Cabinet Decision Cabinet Decision No. 116 of 2022 Cabinet
CD 116/2022 — AED 375,000 rate band
Cabinet of Ministers Decision No. 116 of 2022 on the Annual Taxable Income Subject to Corporate Tax
Sets the two Corporate Tax rate bands referred to in Article 3 of the Corporate Tax law: the part of a taxable person's taxable income up to AED 375,000 in a tax period is taxed at 0%, and the part…
Official Arabic text (opens in a new tab) English text (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار مجلس الوزراء رقم (116) لسنة 2022 في شأن تحديد مبلغ الدخل السنوي الخاضع لضريبة الشركات
- Document type
- Cabinet Decision
- Number
- 116
- Issued by
- Cabinet
- Administered by
- Federal Tax Authority
- Issued
- 30 December 2022
- Entry into force
- 15 days after publication in the Official Gazette (Art. 5).
- Current position
- In force; no amendment found on the MoF tax-legislation pages checked on 5 October 2026.
- Topics
- Corporate Tax · Rates & thresholds
- Official text
- Official Arabic text · English text
Factual summary
Sets the two Corporate Tax rate bands referred to in Article 3 of the Corporate Tax law: the part of a taxable person's taxable income up to AED 375,000 in a tax period is taxed at 0%, and the part above AED 375,000 at 9%. The 0% band applies once per taxable person per tax period, even when the person runs several businesses. Splitting a business artificially so that more income falls in the 0% band is treated as an arrangement to obtain a tax advantage.
What it means in practice Professional insight
Who: every taxable person under the Corporate Tax law. What to do: apply the AED 375,000 band once per tax period across all your businesses, and expect the FTA to look at groups of related businesses that appear to have been divided to use the band more than once.
Key provisions
- Art. 2(1) Taxable income up to AED 375,000 in the tax period: 0%.
- Art. 2(2)–(3) Artificial separation of a business to use the 0% band is an arrangement under Art. 50(1) of the law.
- Art. 3 Taxable income above AED 375,000: 9%.
Relationships
- Made under: FDL 47/2022 — Corporate Tax Law — Art. 3(1)
- Related: MD 73/2023 — Small Business Relief
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab)
Related services: Corporate Tax
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Federal Decree-Law Federal Decree-Law No. 47 of 2022 President of the UAE (federal legislation)
FDL 47/2022 — Corporate Tax Law
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The federal law that introduced Corporate Tax in the UAE.
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- مرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
- Document type
- Federal Decree-Law
- Number
- 47
- Issued by
- President of the UAE (federal legislation)
- Administered by
- Federal Tax Authority
- Issued
- 3 October 2022
- Entry into force
- 15 days after publication in the Official Gazette (Art. 70).
- Applies to
- Tax periods commencing on or after 1 June 2023 (Art. 69).
- Current position
- In force as amended by Federal Decree-Laws No. 60 of 2023, No. 40 of 2024 and No. 28 of 2025 (MoF consolidated text, version of 13 January 2026).
- Topics
- Corporate Tax · Registration · Returns & payment · Small Business Relief · Rates & thresholds · Records
- Official text
- Official Arabic text · English translation (unofficial)
Factual summary
The federal law that introduced Corporate Tax in the UAE. It defines who is a taxable person, how taxable income is derived from accounting income, the exemptions and reliefs — including Small Business Relief (Art. 21) — and the compliance cycle: registration, records kept for seven years (Art. 56), and a tax return and payment within nine months of the end of each tax period (Arts. 53 and 48). It applies to tax periods commencing on or after 1 June 2023 (Art. 69). The Ministry of Finance consolidated text includes three amending decree-laws issued in 2023, 2024 and 2025.
What it means in practice Professional insight
Who: companies and other juridical persons, and individuals whose business turnover exceeds the threshold set by Cabinet decision. What to do: register with the FTA within the set timeline, keep records, prepare financial statements, and file and pay for every tax period — including a period in which a relief is elected. The deadlines are computed in the Tax Calendar from the rules listed with this record.
Key provisions
- Art. 3 Two rate bands: 0% up to an amount set by Cabinet decision, 9% above it (see Cabinet Decision No. 116 of 2022).
- Art. 21 Small Business Relief: a resident person may elect to be treated as having no taxable income when its revenue for the period and every previous period does not exceed a threshold set by the Minister.
- Art. 51(1) Registration with the FTA within the timeline the Authority sets (see FTA Decision No. 3 of 2024).
- Arts. 48, 53 Tax return and payment no later than nine months after the end of the tax period, unless the FTA sets another date.
- Art. 56(1) Records kept for seven years after the end of the tax period they relate to.
Relationships
- Decisions made under it: CD 116/2022 — AED 375,000 rate band — Art. 3(1)
- Decisions made under it: MD 73/2023 — Small Business Relief — Art. 21
- Decisions made under it: FTA Decision 3/2024 — CT registration deadlines — Art. 51(1)
- Official clarifications: CTP003 — first Corporate Tax period — Arts. 57–58
- Guides: FTA guide CTGSBR1 — Small Business Relief — Art. 21
Official sources
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)
Related services: Corporate Tax · Corporate Tax Readiness
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Federal Decree-Law Federal Decree-Law No. 28 of 2022 President of the UAE (federal legislation)
FDL 28/2022 — Tax Procedures Law
Federal Decree-Law No. 28 of 2022 on Tax Procedures
The common procedural law for the federal taxes administered by the FTA (VAT, Excise Tax and Corporate Tax).
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- مرسوم بقانون اتحادي رقم (28) لسنة 2022 بشأن الإجراءات الضريبية
- Document type
- Federal Decree-Law
- Number
- 28
- Issued by
- President of the UAE (federal legislation)
- Administered by
- Federal Tax Authority
- Issued
- 30 September 2022
- In force from
- 1 March 2023
- Current position
- In force with amendments. The FTA consolidated text of 3 December 2025 includes all of them; the latest applies from 1 January 2026.
- Topics
- Tax Procedures & the FTA · Record keeping · FTA audit · Voluntary disclosure · Tax agents
- Official text
- Official Arabic text · English translation (unofficial)
Factual summary
The common procedural law for the federal taxes administered by the FTA (VAT, Excise Tax and Corporate Tax). It covers record keeping, the register of tax agents, tax returns and payment, voluntary disclosure, tax audits and assessments, refunds, objections, and how time periods are counted — a period ending on a non-business day runs to the next business day (Art. 49). It repealed and replaced Federal Law No. 7 of 2017 from 1 March 2023 (Art. 55). The FTA consolidated text, in Arabic and English (the English is not an official translation), includes the amendments up to the one in force from 1 January 2026.
What it means in practice Professional insight
Who: every taxpayer and every registered tax agent. What to do: keep records for the required periods, file and pay on time, correct errors through voluntary disclosure where the law requires it, and respond to FTA audits and assessments within the stated windows. Since 1 January 2026, refunds of credit balances follow the time limits added by the latest amendment (see the consolidated text).
Key provisions
- Art. 12 Register of Tax Agents at the FTA; only registered agents may practise.
- Art. 49 Counting periods: a period whose last day is not a business day runs to the next business day.
- Art. 55 Repeals Federal Law No. 7 of 2017; its Executive Regulation stays in force where consistent until replaced.
- Art. 57 Effective 1 March 2023.
Relationships
- Replaces: FL 7/2017 — former Tax Procedures Law — Whole law (Art. 55(1))
- Decisions made under it: MD 243/2025 — E-invoicing system — e-invoicing provisions
Official sources
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)
Related services: VAT Health Check · Corporate Tax
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Cabinet Decision Cabinet Decision No. 52 of 2017 Cabinet
CD 52/2017 — VAT Executive Regulation
Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax
The VAT Executive Regulation.
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Official Arabic title
- قرار مجلس الوزراء رقم (52) لسنة 2017 في شأن اللائحة التنفيذية للمرسوم بقانون اتحادي رقم (8) لسنة 2017 في شأن ضريبة القيمة المضافة
- Document type
- Cabinet Decision (Executive Regulation)
- Number
- 52
- Issued by
- Cabinet
- Administered by
- Federal Tax Authority
- Issued
- 26 November 2017
- In force from
- 1 January 2018
- Current position
- In force with amendments. The current FTA consolidated text (September 2026) lists seven amending Cabinet Decisions, the latest being Cabinet Decision No. 149 of 2026 (effective 1 October 2026).
- Topics
- VAT · Registration · Returns & payment · Invoicing & records
- Official text
- Official Arabic text · English translation (unofficial)
Factual summary
The VAT Executive Regulation. It supplies the detail the VAT law leaves to regulation: registration and deregistration procedures, the contents of tax invoices and credit notes, the conditions for zero-rated and exempt supplies, input tax recovery and apportionment, the capital assets scheme, and the timing of tax returns and payment. It has been amended several times; the latest amendment, Cabinet Decision No. 149 of 2026, applies from 1 October 2026, with the new apportionment rules starting from the first tax year commencing after 1 October 2027.
What it means in practice Professional insight
Who: every VAT registrant. What to do: apply the Regulation's invoice contents, record and apportionment rules, and check whether a provision you rely on was replaced by Cabinet Decision No. 149 of 2026. Return and deregistration deadlines are computed in the Tax Calendar from the rules listed with this record.
Relationships
- Made under: FDL 8/2017 — VAT Law — Executive Regulation
- Amended by: CD 149/2026 — VAT Regulation amendments — Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60
Official sources
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)
Related services: VAT Services · VAT Health Check
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Federal Decree-Law Federal Decree-Law No. 8 of 2017 President of the UAE (federal legislation)
FDL 8/2017 — VAT Law
Federal Decree-Law No. 8 of 2017 on Value Added Tax
The federal VAT law, applied from 1 January 2018.
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Document type
- Federal Decree-Law
- Number
- 8
- Issued by
- President of the UAE (federal legislation)
- Administered by
- Federal Tax Authority
- Issued
- 23 August 2017
- In force from
- 1 January 2018
- Current position
- In force with amendments. The current FTA consolidated text (November 2025) includes the latest amendment, in force from 1 January 2026.
- Topics
- VAT · Registration · Returns & payment · Invoicing & records · Refunds
- Official text
- Official Arabic text · English translation (unofficial)
Factual summary
The federal VAT law, applied from 1 January 2018. It sets what is taxable (supplies and imports), when registration is mandatory or voluntary, the place and date of supply, zero-rated and exempt supplies, input tax recovery, tax invoices and credit notes, and returns and payment. Procedures and amounts are completed by the Executive Regulation (Cabinet Decision No. 52 of 2017). The FTA publishes a consolidated text in Arabic and English (the English is not an official translation) that includes the amendments up to the one in force from 1 January 2026.
What it means in practice Professional insight
Who: every business making taxable supplies in the UAE, and importers. What to do: track taxable supplies against the registration thresholds, register when required, issue compliant tax invoices, keep records and file returns. Use the current consolidated text and check the date from which each amended article applies. Return and registration deadlines come from the Tax Calendar rules listed with this record.
Key provisions
- Art. 85 Effective 1 January 2018.
Relationships
- Decisions made under it: CD 52/2017 — VAT Executive Regulation — Executive Regulation
- Decisions made under it: MD 243/2025 — E-invoicing system — e-invoicing provisions
Official sources
Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)
Related services: VAT Services · VAT Health Check
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
Federal Law Federal Law No. 7 of 2017 President of the UAE (federal legislation)
FL 7/2017 — former Tax Procedures Law
Federal Law No. 7 of 2017 on Tax Procedures
The first UAE federal tax procedures law.
English translation (unofficial) (opens in a new tab) Last verified against official sources: 5 October 2026
Details and relationships
- Document type
- Federal Law
- Number
- 7
- Issued by
- President of the UAE (federal legislation)
- Administered by
- Federal Tax Authority
- Issued
- 11 June 2017
- Entry into force
- 30 days after publication in the Official Gazette (Art. 54).
- Current position
- Repealed and replaced by Federal Decree-Law No. 28 of 2022 with effect from 1 March 2023 (Art. 55(1)). Kept for periods and events governed by the old law.
- Topics
- Tax Procedures & the FTA · Record keeping · FTA audit
- Official text
- Official Arabic text · English translation (unofficial)
Factual summary
The first UAE federal tax procedures law. It set the common rules for VAT and Excise Tax on record keeping, tax registration, returns, tax audits, voluntary disclosure, objections and tax agents. It was repealed and replaced by Federal Decree-Law No. 28 of 2022 from 1 March 2023; its Executive Regulation stayed in force, where consistent, until replacement regulations were issued (FDL 28/2022, Art. 55(3)).
What it means in practice Professional insight
Historical. Use it only for periods and events governed by the old law (for example, procedures that began before 1 March 2023). For current obligations, use Federal Decree-Law No. 28 of 2022.
Relationships
- Replaced by: FDL 28/2022 — Tax Procedures Law — Whole law (Art. 55(1))
Official sources
Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية
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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