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1. FTA Decision FTA Decision No. 13 of 2026 Federal Tax Authority

   FTA Decision 13/2026 — Verifying suppliers before deducting input tax

   Federal Tax Authority Decision No. 13 of 2026 on the Measures, Procedures and Conditions required by Taxable Persons for the Verification of the Validity and Integrity of the Supplies before Deduction of Input Tax

   In force Issued 22 July 2026 In force from 1 October 2026

   Sets the measures a Taxable Person must take, under Article 54(bis) of the VAT Law, to verify the validity and integrity of supplies before deducting input tax.

   Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   قرار الهيئة الاتحادية للضرائب رقم (13) لسنة 2026 — التدابير والإجراءات والاشتراطات التي يجب على الخاضعين للضريبة اتخاذها للتحقق من صحة وسلامة التوريدات قبل خصم ضريبة المدخلات

   Document type

   FTA Decision

   Number

   13

   Issued by

   Federal Tax Authority

   Issued

   22 July 2026

   In force from

   1 October 2026

   Applies to

   Every Taxable Person that deducts input tax on supplies received.

   Current position

   In force from 1 October 2026. Issued 22 July 2026 under Article 54(bis) of the VAT Law.

   Topics

   VAT · Returns & payment · Invoicing & records

   Official text

   Official Arabic text · English translation (unofficial)

   Factual summary

   Sets the measures a Taxable Person must take, under Article 54(bis) of the VAT Law, to verify the validity and integrity of supplies before deducting input tax. It requires checks on the supplier (identity, place of business, risk indicators and, above AED 375,000 a year, a bank confirmation and a public-information review) and on each supply (commercial reason, payment terms, pricing, origin of goods), with documented procedures. Supplies under AED 10,000 are excepted unless the supplier's total exceeds AED 100,000 over 12 months.

   What it means in practice Professional insight

   Who: every VAT registrant that recovers input tax. What to do: set up a written supplier-verification procedure, keep the evidence for each supplier and supply, and refresh supplier checks at least every 12 months.

   Key provisions

   • Art. 2 Applies Article 54(bis) of the VAT Law: Taxable Persons verify the validity and integrity of the supplies they receive before deducting Input Tax.
   • Art. 3 Supplier checks: identity (Emirates ID or passport; incorporation details for a legal person), an actual place of business, three risk indicators (more than two address or key-staff changes in 12 months; disproportionate transactions) and, where supplies exceed AED 375,000 over 12 months, a bank confirmation and a review of public information.
   • Art. 4 Supply checks: genuine commercial reasons, justified payment terms (payment by electronic means; cash only with a documented reason within the legal limits), prices in line with the market, and the authenticity and origin of goods.
   • Art. 5 Verify the supplier at first dealing and at least every 12 months, verify each supply, document the steps and keep a written policy naming those responsible.
   • Art. 6 Exception: supplies below AED 10,000 (excluding VAT), unless supplies from that supplier exceed AED 100,000 over the previous or next 12 months.
   • Art. 7 Effective 1 October 2026.

   Relationships

   • Made under: FDL 8/2017 — VAT Law

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

2. FTA Decision FTA Decision No. 13 of 2023 Federal Tax Authority

   FTA Decision 13/2023 — Converting foreign-currency amounts to AED for Corporate Tax

   Federal Tax Authority Decision No. 13 of 2023 on the Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

   In force Issued 16 August 2023 In force from 1 June 2023

   Sets how a Taxable Person that keeps its accounts in a foreign currency converts amounts to UAE Dirham for the Corporate Tax return.

   Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   قرار الهيئة الاتحادية للضرائب رقم (13) لسنة 2023 — تحديد شروط تحويل المبالغ المقدرة بعملة غير الدرهم الإماراتي لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

   Document type

   FTA Decision

   Number

   13

   Issued by

   Federal Tax Authority

   Issued

   16 August 2023

   In force from

   1 June 2023

   Applies to

   Taxable Persons whose accounts are kept in a currency other than the UAE Dirham.

   Current position

   In force. No official text amending or repealing it was found.

   Topics

   Corporate Tax · Records

   Official text

   Official Arabic text · English translation (unofficial)

   Factual summary

   Sets how a Taxable Person that keeps its accounts in a foreign currency converts amounts to UAE Dirham for the Corporate Tax return. It must use the Central Bank of the UAE spot rate where practical, otherwise the Central Bank's average monthly rate, and otherwise its average annual rate. The chosen method must be applied consistently through the Tax Period, and the choice, the rates and any change of method must be documented in the records.

   What it means in practice Professional insight

   Who: companies with a non-AED functional or reporting currency. What to check: which Central Bank rate is used and why, consistent use through the Tax Period, and records supporting the method.

   Key provisions

   • Art. 2 For Art. 43 of the Corporate Tax Law, a Taxable Person that uses a currency other than the UAE Dirham for accounting converts the amounts to UAE Dirham to calculate the Corporate Tax Payable and file the Tax Return.
   • Art. 2(1) Order of rates: the Central Bank of the UAE spot rate on the transaction date, if the accounting system can convert each transaction or the number of transactions makes manual conversion practical; otherwise the Central Bank's average monthly rate, where it gives an acceptable approximation; otherwise its average annual rate.
   • Art. 2(2) The conversion method is used consistently for all relevant amounts throughout the Tax Period.
   • Art. 2(3)–(4) Records must document the reason for the chosen method, the rates used, the rationale and mechanisms applied; a change of method in a Tax Period must be documented with its reason and rationale.
   • Art. 4 Effective from 1 June 2023.

   Relationships

   • Made under: FDL 47/2022 — Corporate Tax Law — Art. 43

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

3. Federal Decree-Law Federal Decree-Law No. 13 of 2016 President of the UAE (federal legislation)

   FDL 13/2016 — Establishment of the Federal Tax Authority

   Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority

   In force — amended Issued 26 September 2016

   Establishes the Federal Tax Authority as an independent federal authority based in Abu Dhabi and sets its jurisdiction: administering, collecting and enforcing federal taxes and related penalties, registering taxpayers, auditing returns, issuing clarifications and directives, settling disputes and exchanging information.

   Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   مرسوم بقانون اتحادي رقم (13) لسنة 2016 بشأن إنشاء الهيئة الاتحادية للضرائب

   Document type

   Federal Decree-Law

   Number

   13

   Issued by

   President of the UAE (federal legislation)

   Administered by

   Federal Tax Authority

   Issued

   26 September 2016

   Entry into force

   Effective 90 days from publication in the Official Gazette (Art. 21); amended by Federal Decree-Law No. 11 of 2020, effective on the day following its publication.

   Applies to

   The Federal Tax Authority, its Board and Director-General, and every Taxpayer dealing with the Authority.

   Current position

   In force with amendments. The FTA and Ministry of Finance consolidated texts include Federal Decree-Law No. 11 of 2020, which amended Arts. 4 and 9, added a fifth source of revenue to Art. 12 and added Art. 19 (bis) on the Authority representing itself before courts and tax dispute resolution committees.

   Topics

   Tax Procedures & the FTA ·

   Official text

   Official Arabic text · English translation (unofficial)

   Factual summary

   Establishes the Federal Tax Authority as an independent federal authority based in Abu Dhabi and sets its jurisdiction: administering, collecting and enforcing federal taxes and related penalties, registering taxpayers, auditing returns, issuing clarifications and directives, settling disputes and exchanging information. It sets up the Board chaired by the Minister of Finance and the Director-General, and governs the Authority's budget, resources and the deposit, withholding and distribution of federal tax revenues.

   What it means in practice Professional insight

   Who: taxpayers, tax agents and advisers who rely on FTA powers and guidance. What to check: the legal basis of an FTA action or clarification (Art. 4), the Board's role in proposing service fees (Art. 6(10)), and the FTA's standing before courts and committees (Art. 19 (bis)).

   Key provisions

   • Arts. 2–3 The Federal Tax Authority is established as a general federal authority with independent legal personality, the legal capacity to act and financial and administrative independence; its head office is in Abu Dhabi and the Board may establish branches and offices inside the State.
   • Art. 4(1) As amended by Federal Decree-Law No. 11 of 2020, the Authority administers, collects and enforces Federal Taxes and Relevant Penalties, distributes their revenues and implements the Tax Procedures; for this it decides on tax registration applications and allocates tax registration numbers, issues directives and clarifications to Taxpayers under mechanisms decided by the Board, inspects Taxpayers' records, reviews and audits tax returns, issues certificates, implements a mechanism to settle disputes with Taxpayers, and may demand information from third parties on a person subject to a tax audit.
   • Art. 4(2)–(3) The Authority also implements the rules and procedures for tax cooperation with other states and international organisations and the requirements on exchange of information, as determined by Cabinet decisions on the Minister's recommendation, and any other jurisdiction vested in it by law or Cabinet decision.
   • Arts. 5–6 The Authority is managed by a Board of Directors chaired by the Minister of Finance; the Board sets the Authority's general policy, proposes general tax policies, issues the regulations and decisions organising the Authority's work, and proposes the fees for the Authority's services and the related administrative penalties, on which the Cabinet issues a decision (Art. 6(10)).
   • Arts. 9, 12 As amended by Federal Decree-Law No. 11 of 2020, the Authority has an independent annual budget and carries forward surpluses of its own revenues; its resources include revenues from its services (excluding Federal Taxes and Relevant Penalties), amounts withheld from tax revenues for its approved budget, loans from the Federal Government, gifts and grants, and the proceeds of bank deposits from managing tax revenues (clause added in 2020).
   • Arts. 13–17 Revenues of Federal Taxes and Relevant Penalties are deposited in a separate account for each tax; the Authority may, by a Board decision, withhold amounts for refunds; each Tax Law determines whether its revenues are shared between the Federal Government and the Emirates' Governments, and refund withholdings, budget allocations and loans are settled before revenues are distributed under a Cabinet decision.
   • Art. 19 (bis) Added by Federal Decree-Law No. 11 of 2020: as an exception to the Legal Profession Law, the Authority represents itself before federal and local judicial authorities, tax dispute resolution committees and arbitration bodies, through the competent department of the Ministry of Justice, its own legal advisors listed in the register of non-practising lawyers, or authorised lawyers admitted before the court concerned.

   Relationships

   • Decisions made under it: CD 39/2017 — Fees for FTA services (repealed)
   • Related: FTA Decision 4/2024 — Amending the FTA policy on clarifications and directives

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

4. Ministerial Decision Ministerial Decision No. 133 of 2026 Ministry of Finance

   MD 133/2026 — Who files the Pillar Two Information Return

   Ministerial Decision No. 133 of 2026 on the Entities Required to File the Pillar Two Information Return for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises

   In force Issued 3 August 2026 In force from 3 August 2026

   Issued under Art.

   Official Arabic text ↗ (opens in a new tab) English text ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   قرار وزاري رقم (133) لسنة 2026 بشأن الكيانات الملزمة بتقديم إقرار معلومات الركيزة الثانية لأغراض قرار مجلس الوزراء رقم (142) لسنة 2024 بشأن فرض الضريبة التكميلية على المؤسسات متعددة الجنسيات

   Document type

   Ministerial Decision

   Number

   133

   Issued by

   Ministry of Finance

   Administered by

   Federal Tax Authority

   Issued

   3 August 2026

   In force from

   3 August 2026

   Applies to

   UAE Constituent Entities (other than Investment Entities), Joint Ventures and JV Subsidiaries of multinational groups in scope of Cabinet Decision No. 142 of 2024, UAE reverse hybrid stateless entities, and Designated Local Entities.

   Current position

   In force from 3 August 2026, for Fiscal Years starting on or after 01 January 2025. No amending or repealing instrument is in the texts held.

   Topics

   Corporate Tax · Returns & payment

   Official text

   Official Arabic text · English text

   Factual summary

   Issued under Art. 15 of the Annexure to Cabinet Decision No. 142 of 2024, which leaves it to the Minister to specify who files the Pillar Two Information Return. Each UAE Constituent Entity (except Investment Entities), each UAE Joint Venture and JV Subsidiary, and each stateless reverse hybrid entity created under UAE law must file it with the FTA, either itself or through a Designated Local Entity. No UAE filing is needed where the Ultimate Parent Entity or Designated Filing Entity files it in a Jurisdiction with a Qualifying Competent Authority Agreement in effect with the UAE, but the FTA must then be notified of the filer's identity and location.

   What it means in practice Professional insight

   Who: UAE members of in-scope multinational groups and their Designated Local Entity. What to check: whether a parent or designated filing entity abroad files under a Qualifying Competent Authority Agreement for the Reporting Fiscal Year, and otherwise who files in the UAE; where the return is filed abroad, the notification to the FTA of the filer's identity and location.

   Key provisions

   • Art. 1 The definitions in the Annexure to Cabinet Decision No. 142 of 2024 apply to this Decision.
   • Art. 2(1) Subject to Clauses 2 and 3, the following must file with the Federal Tax Authority a Pillar Two Information Return conforming to Art. 15 of the Annexure to Cabinet Decision No. 142 of 2024: (a) each Constituent Entity located in the UAE, excluding any Investment Entity; (b) each Joint Venture and JV Subsidiary located in the UAE; (c) each Stateless Constituent Entity that is a Reverse Hybrid Entity created under UAE law.
   • Art. 2(2) The return may be filed by the Constituent Entity, Joint Venture or JV Subsidiary itself or by the Designated Local Entity on its behalf.
   • Art. 2(3) No UAE filing is required if a conforming Pillar Two Information Return has been filed by the Ultimate Parent Entity, or by the Designated Filing Entity, located in a Jurisdiction that has a Qualifying Competent Authority Agreement in effect with the UAE for the Reporting Fiscal Year.
   • Art. 2(4) Where Clause 3 applies, each entity in Clause 1 or the Designated Local Entity must notify the Federal Tax Authority of the identity and location of the entity or entities filing the return.
   • Arts. 3, 4 The Decision applies to Fiscal Years starting on or after 01 January 2025 and is published and effective from the date of its issuance (3 August 2026).

   Relationships

   • Made under: CD 142/2024 — Top-up Tax on multinational enterprises (Pillar Two)

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

5. FTA Decision FTA Decision No. 7 of 2025 Federal Tax Authority

   FTA Decision 7/2025 — Audited aggregated financial statements for Tax Groups

   Federal Tax Authority Decision No. 7 of 2025 on the Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

   In force Issued 16 July 2025 In force from 1 January 2025

   Sets how a Tax Group prepares the audited special purpose financial statements required by Ministerial Decision No.

   Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   قرار الهيئة الاتحادية للضرائب رقم (7) لسنة 2025 — تحديد متطلبات إعداد والاحتفاظ بالقوائم المالية المُدقّقة ذات الغرض الخاصّ للمجموعة الضريبية لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال وتعديلاته

   Document type

   FTA Decision

   Number

   7

   Issued by

   Federal Tax Authority

   Issued

   16 July 2025

   In force from

   1 January 2025

   Applies to

   Tax Groups under the Corporate Tax Law, their Parent Companies and Subsidiaries.

   Current position

   In force for Tax Periods starting on or after 1 January 2025.

   Topics

   Corporate Tax · Records

   Official text

   Official Arabic text · English translation (unofficial)

   Factual summary

   Sets how a Tax Group prepares the audited special purpose financial statements required by Ministerial Decision No. 84 of 2025. The group prepares Aggregated Financial Statements by adding up the members' standalone IFRS statements line by line, eliminating transactions between members and leaving out business-combination adjustments such as goodwill and fair value uplifts. The statements are audited under the International Standards on Auditing and submitted to the FTA within 9 months after the end of the Tax Period.

   What it means in practice Professional insight

   Who: Tax Groups and their finance teams and auditors. What to check: the aggregation method and required statements, uniform accounting policies across members, the 9-month submission deadline, and opening values for any member leaving the group.

   Key provisions

   • Art. 2(1)–(2) A Tax Group prepares special purpose financial statements as Aggregated Financial Statements under the Art. 3 framework; they are audited under a special purpose framework in line with the relevant International Standards on Auditing (Art. 2(2) of Ministerial Decision No. 84 of 2025).
   • Art. 2(3) The audited Aggregated Financial Statements are submitted to the FTA within 9 months from the end of the relevant Tax Period, or another date set by the FTA.
   • Art. 3(1)–(3) The members' standalone Financial Statements are aggregated annually, line by line, eliminating transactions between members; they follow IFRS or IFRS for SMEs, without business-combination effects (IFRS 3, IFRS 10) such as goodwill or fair value adjustments, and impairment of a directly held member is not eliminated.
   • Art. 3(4) Principles: uniform accounting policies, pre-tax profit or loss of members, non-member investments carried at cost less impairment, and presentation in UAE Dirham.
   • Art. 4 Required statements: aggregated financial position, profit or loss, other comprehensive income and changes in equity, with disclosures of the framework, basis of aggregation and material accounting policies.
   • Art. 5 A member leaving the Tax Group (or on cessation of the group) adopts the group's recorded values of its assets and liabilities as opening values (Art. 13 of Ministerial Decision No. 301 of 2024).
   • Art. 6 Published in the Official Gazette; applies to Tax Periods commencing on or after 1 January 2025.

   Relationships

   • Made under: MD 84/2025 — Who must prepare audited financial statements for Corporate Tax — Art. 2(2)
   • Made under: FDL 47/2022 — Corporate Tax Law — Art. 54
   • Related: MD 301/2024 — Tax Group rules — Art. 13
   • Related: MD 114/2023 — Accounting standards and the cash basis for Corporate Tax

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

6. FTA Decision FTA Decision No. 2 of 2025 Federal Tax Authority

   FTA Decision 2/2025 — Amending the FTA policy on clarifications and directives

   Federal Tax Authority Decision No. 2 of 2025 on the Authority's Policy on Issuing Clarifications and Directives

   In force Issued 19 February 2025 In force from 1 March 2025

   Restated the Policy on Issuing Clarifications and Directives from 1 March 2025.

   Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   قرار الهيئة الاتحادية للضرائب رقم (2) لسنة 2025 — سياسة إصدار الهيئة للتوضيحات والتوجيهات

   Document type

   FTA Decision

   Number

   2

   Issued by

   Federal Tax Authority

   Issued

   19 February 2025

   In force from

   1 March 2025

   Applies to

   Taxpayers and tax agents requesting private clarifications, VAT registrants seeking alternative input tax apportionment or a specified recovery percentage, and businesses seeking unilateral advance pricing agreements.

   Current position

   In force as an amending decision of FTA Decision No. 5 of 2021. The policy it attached applied from 1 March 2025 until it was replaced from 1 March 2026 by the version in the current consolidated text of FTA Decision No. 5 of 2021.

   Topics

   Tax Procedures & the FTA ·

   Official text

   Official Arabic text · English translation (unofficial)

   Factual summary

   Restated the Policy on Issuing Clarifications and Directives from 1 March 2025. Compared with the 2024 version, it limits private clarifications to technical matters of uncertainty, ends a private clarification once a public clarification or guide covers the same issue, and lets VAT registrants of at least 12 months apply to use a specified recovery percentage based on the preceding tax year. It also opened applications for unilateral advance pricing agreements from the fourth quarter of 2025.

   What it means in practice Professional insight

   Who: taxpayers relying on private clarifications and partially exempt VAT businesses. What to check: whether a public clarification or guide has overtaken a private clarification, the 12-month registration condition for a specified recovery percentage, and the current policy version under FTA Decision No. 5 of 2021.

   Key provisions

   • Art. 1 The Authority issues clarifications and directives in accordance with the attached policy, as amended by decision of the Board at its 36th meeting on 13/12/2024.
   • Section II The legal references were updated: Art. 30(6) of the VAT Executive Regulation (the Authority may refuse documents that are not sufficient evidence of export), and Art. 55(13), (14), (16) and (18) on alternative bases of input tax calculation, a specified recovery percentage and the Authority's notification of the approved method.
   • Section III.1 Private clarifications now cover technical tax matters of uncertainty within the scope of the request; a request may be refused where it rests on a hypothetical scenario that does not meet the requirements for a clarification, and a clarification cannot address transactions or arrangements covered by Art. 50 of the Corporate Tax Law (general anti-abuse rule) or similar treaty provisions.
   • Section III.1 A later clarification on the same subject supersedes the earlier one from its issue, and a private clarification ceases to have effect from the date the Authority issues a public clarification or guide on the same issue.
   • Section IV.2 A taxable person may apply to use a specified recovery percentage based on the preceding tax year (Art. 55(16) of the VAT Executive Regulation): for business sectors in FTA Decision No. 8 of 2022 the preceding year's percentage is the one calculated under the sector mechanism, and for others using the standard method it is the actual recovery percentage under Clauses 9, 10 and 11 of Art. 55; such a request requires VAT registration for at least 12 months (6 months for other apportionment requests).
   • Section IV.3 Applications for unilateral advance pricing agreements are received from the 4th quarter of 2025; the date for other advance pricing agreement applications is to be announced after that date.
   • Art. 2 Published in the Official Gazette and effective as of 1 March 2025.

   Relationships

   • Amends: FTA Decision 5/2021 — FTA policy on clarifications and directives (2026 version)
   • Related: FTA Decision 4/2024 — Amending the FTA policy on clarifications and directives

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

7. FTA Decision FTA Decision No. 15 of 2023 Federal Tax Authority

   FTA Decision 15/2023 — Annual CPD hours for individual tax agents

   Federal Tax Authority Decision No. 15 of 2023 on Professional Development Requirements for Natural Person Tax Agents

   In force Issued 13 December 2023 In force from 1 January 2024

   Requires each natural-person tax agent to complete at least 20 hours of Structured Continuous Professional Development in technical tax programmes per year if listed for corporate tax or for indirect taxes, or at least 30 hours (at least 15 for…

   Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   قرار الهيئة الاتحادية للضرائب رقم (15) لسنة 2023 — متطلبات التطوير المهني المستمر على الوكلاء الضريبيين من الأشخاص الطبيعيين

   Document type

   FTA Decision

   Number

   15

   Issued by

   Federal Tax Authority

   Issued

   13 December 2023

   In force from

   1 January 2024

   Applies to

   Natural persons listed in the FTA's Register of Tax Agents for corporate tax, indirect taxes or both.

   Current position

   In force from 1 January 2024. Issued after Board approval at its 26th meeting on 26 April 2023.

   Topics

   Tax Procedures & the FTA · Tax agents

   Official text

   Official Arabic text · English translation (unofficial)

   Factual summary

   Requires each natural-person tax agent to complete at least 20 hours of Structured Continuous Professional Development in technical tax programmes per year if listed for corporate tax or for indirect taxes, or at least 30 hours (at least 15 for each) if listed for both. Shortfalls carry over to the next year. The FTA provides guidance, accredited courses and a recording form, and agents must keep evidence and produce it on request.

   What it means in practice Professional insight

   Who: individual tax agents and the firms that employ them. What to check: hours completed against the 20 or 30 hour requirement, the 15/15 split for dual listings, any carried-over shortfall, and the CPD record form and evidence.

   Key provisions

   • Art. 1 Continuous Professional Development includes Structured CPD (learning with interaction or assessment whose completion the Authority can verify, measurable in hours or by attendance records or examination results) and Unstructured CPD (learning without interaction with others, such as reading and research).
   • Art. 2(1) A tax agent listed in the Register for either corporate tax or indirect taxes completes at least 20 hours of Structured CPD in technical tax programmes per annum.
   • Art. 2(2) A tax agent listed for both Corporate Tax and indirect taxes completes at least 30 hours per annum, of which at least (15) hours relate to corporate tax and at least (15) hours to indirect taxes.
   • Art. 2(3) Hours not completed in a year must be completed in the next year in addition to that year's required hours.
   • Art. 3 The Authority gives guidance on the types of programmes, a list of accredited courses and course providers, and a form for recording CPD hours; Tax Agents complete the form, keep evidence of the CPD undertaken and provide it to the Authority on request at any time.
   • Arts. 4, 5 All conflicting provisions are abrogated; published in the Official Gazette and in force as of 1 January 2024.

   Relationships

   • Made under: CD 74/2023 — Tax Procedures Executive Regulation
   • Made under: FDL 28/2022 — Tax Procedures Law
   • Related: FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent
   • Related: FTA Decision 1/2024 — Professional standards and black points for tax agents

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

8. Official guide Official guide CTGSBR1 Federal Tax Authority

   FTA guide CTGSBR1 — Small Business Relief

   Small Business Relief — Corporate Tax Guide (CTGSBR1)

   Current version Issued August 2023

   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

   This guide predates MD 131/2026 — SBR extended to 2029 (issued 29 July 2026). Check the current rule in that decision. MD 131/2026 — SBR extended to 2029

   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

   English text ↗ (opens in a new tab)

   Related services: Small Business Relief Review

   Last verified against official sources: 5 October 2026 · Open the record page · اقرأ بالعربية

9. Ministerial Decision Ministerial Decision No. 134 of 2023 Ministry of Finance

   MD 134/2023 — General rules for determining Taxable Income

   Ministerial Decision No. 134 of 2023 on the General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

   In force Issued 29 May 2023

   Lists the adjustments to Accounting Income under Article 20(2)(i) of the Corporate Tax Law: gains and losses that never pass through the income statement, replacing equity accounting with the cost method, and the adjustments that follow an election to tax…

   Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

   Details and relationships

   Official Arabic title

   قرار وزاري رقم (134) لسنة 2023 — القواعد العامة لتحديد الدخل الخاضع للضريبة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

   Document type

   Ministerial Decision

   Number

   134

   Issued by

   Ministry of Finance

   Administered by

   Federal Tax Authority

   Issued

   29 May 2023

   Entry into force

   Effective from the day following its publication (Art. 10); issued 29 May 2023.

   Applies to

   All Taxable Persons calculating Taxable Income from Accounting Income under Article 20 of the Corporate Tax Law.

   Current position

   In force. Ministerial Decision No. 173 of 2025 (Art. 2(5)) allows a realisation-basis election, as an exception to Art. 8(3), in the Tax Return in which its investment-property election is made.

   Topics

   Corporate Tax ·

   Official text

   Official Arabic text · English translation (unofficial)

   Factual summary

   Lists the adjustments to Accounting Income under Article 20(2)(i) of the Corporate Tax Law: gains and losses that never pass through the income statement, replacing equity accounting with the cost method, and the adjustments that follow an election to tax gains and losses only on realisation. It also sets the transferee's adjustments for Related Party transfers away from Market Value and for transfers under Qualifying Group or Business Restructuring Relief, the treatment of partners in tax-transparent partnerships, deduction rules for capital expenditure, and the conditions and timing of the realisation-basis election, including what counts as a realisation.

   What it means in practice Professional insight

   Who: every Taxable Person preparing a Corporate Tax return from its financial statements. What to check: the equity-method and other comprehensive income adjustments, whether the realisation basis was elected in the first Tax Period, and transferee adjustments on related-party and group transfers.

   Key provisions

   • Art. 2 For Art. 20(2)(i) of the Corporate Tax Law, Accounting Income is adjusted to include gains and losses reported in the Financial Statements that will not later be recognised in the income statement, and to replace the Equity Method of Accounting with the Cost Method; where the realisation basis is elected under Art. 20(3)(a) or (b), unrealised gains and losses are excluded (for assets other than Financial Assets, only the part of a value change above original cost) and the unrecognised amount is included on realisation.
   • Art. 3 On a transfer between Related Parties, the transferee excludes depreciation or value changes attributable to consideration above Market Value and includes the excess on realisation; where consideration is below Market Value and the transferor included the difference, the transferee excludes the related value changes and reduces its gain on realisation; the transferee may instead elect to recognise the excess as an adjustment (Art. 3(2)).
   • Arts. 4, 5 Where Art. 26(1) (transfer within a Qualifying Group that is not a Tax Group) or Art. 27(1) (Business Restructuring Relief) applies, the transferee excludes depreciation, amortisation or value changes relating to the transferor's unrecognised gain or loss, and includes the unrecognised amount on realisation.
   • Art. 6 A partner in an Unincorporated Partnership whose application under Art. 16(8) is approved excludes income or loss recognised as the partnership's Taxable Income, and gains or losses on disposing of its interest where the interest meets the conditions of Art. 23(2).
   • Art. 7 Expenditure that does not meet the conditions for deduction under Chapter Nine is not deductible; no deduction is allowed for depreciation or amortisation of capitalised expenditure that would not have been deductible if not capital; other capital expenditure not yet deducted is deductible in calculating the gain or loss on realisation.
   • Art. 8 A Taxable Person preparing Financial Statements on an Accrual Basis of Accounting may elect the realisation basis; Banks and Insurance Providers may elect it only under Art. 20(3)(b); the decision to elect or not is made during the first Tax Period and is irrevocable except in exceptional circumstances with FTA approval.
   • Art. 9 Transfers under Art. 26(1) or Art. 27(1) are not a realisation; a realisation includes the sale, disposal, transfer, settlement and complete worthlessness of an asset, and the settlement, assignment, transfer and forgiveness of a liability, as per the Accounting Standards.

   Relationships

   • Related: MD 132/2023 — Transfers of assets and liabilities within a Qualifying Group
   • Related: MD 133/2023 — Business Restructuring Relief
   • Made under: FDL 47/2022 — Corporate Tax Law — Art. 20
   • Related: MD 173/2025 — Depreciation for investment property at fair value — Art. 8(3)
   • Related: MD 114/2023 — Accounting standards and the cash basis for Corporate Tax

   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: 26 October 2026 · Open the record page · اقرأ بالعربية

10. Ministerial Decision Ministerial Decision No. 132 of 2023 Ministry of Finance

    MD 132/2023 — Transfers of assets and liabilities within a Qualifying Group

    Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

    In force Issued 25 May 2023

    Sets the rules for applying Qualifying Group relief under Article 26 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: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار وزاري رقم (132) لسنة 2023 — النقل داخل المجموعة المؤهلة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

    Document type

    Ministerial Decision

    Number

    132

    Issued by

    Ministry of Finance

    Administered by

    Federal Tax Authority

    Issued

    25 May 2023

    Entry into force

    Effective from the day following its publication (Art. 7); issued 25 May 2023.

    Applies to

    Taxable Persons that transfer assets or liabilities to another member of the same Qualifying Group under Article 26 of the Corporate Tax Law.

    Current position

    In force. No amendment is recorded in the texts held.

    Topics

    Corporate Tax ·

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Sets the rules for applying Qualifying Group relief under Article 26 of the Corporate Tax Law. It defines which equity instruments count as an ownership interest, requires the Transferor to elect the relief in its Tax Return (an irrevocable election that then covers all its qualifying capital-account transfers), and treats an asset-for-asset exchange as two transfers. It also sets when a deferred gain or loss is brought back into tax on a later transfer outside the group or exit from the group, and requires both parties to keep records.

    What it means in practice Professional insight

    Who: groups moving assets or liabilities between members. What to check: that the election is made in the Tax Return for the period of the transfer, the ownership interest is equity under the Accounting Standards, and later exits or onward transfers are tracked.

    Key provisions

    • Art. 2 For Art. 26 of the Corporate Tax Law, an ownership interest includes Ordinary Shares, Preferred Shares, Redeemable Shares, Membership and Partner Interests and other securities, capital contributions and rights entitling the owner to profits and liquidation proceeds, but only if classified as equity under the holder's Accounting Standards; an equity-classified Islamic Financial Instrument also counts, and the ownership percentage is measured against total paid up capital or total equity contributions.
    • Art. 3(1) The Transferor must elect, in the form and manner prescribed by the FTA, to apply Art. 26 to a transfer meeting its conditions; the election is made when the Tax Return is submitted for the Tax Period in which the transfer occurs (Art. 3(2)).
    • Art. 3(3) The election is irrevocable and applies to the Tax Period in which it is made and all subsequent Tax Periods, unless the FTA, on the Taxable Person's application, determines otherwise; once made, Art. 26 applies to all transfers by the Transferor of capital-account assets and liabilities (Art. 20(4)(a) and (b)) that meet its conditions (Art. 3(4)).
    • Art. 4 Where the consideration is another asset or liability, the exchange is treated as two separate transfers; Art. 26 and the decision on the general rules for determining taxable income apply to each transfer where at least one of the parties has elected.
    • Art. 5 A gain or loss under Art. 26(5) is taken into the Transferor's Tax Return for the Tax Period in which the asset or liability is transferred outside the Qualifying Group or the parties cease to be members of the same group; it is attributed to the Transferee if the Transferor has ceased to be a Taxable Person; a partial transfer is treated proportionately, and the Transferee reverses earlier depreciation, amortisation or value adjustments.
    • Art. 6 For Art. 56 of the Corporate Tax Law, both the Transferor and the Transferee keep a record of the transfer agreement at the value prescribed under Art. 26 and of the adjustments required under the decision on the general rules for determining taxable income.

    Relationships

    • Made under: FDL 47/2022 — Corporate Tax Law — Art. 26
    • Related: MD 134/2023 — General rules for determining Taxable Income

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

11. Ministerial Decision Ministerial Decision No. 133 of 2023 Ministry of Finance

    MD 133/2023 — Business Restructuring Relief

    Ministerial Decision No. 133 of 2023 on Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

    In force Issued 25 May 2023

    Sets the rules for Business Restructuring Relief under Article 27 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: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار وزاري رقم (133) لسنة 2023 — تسهيلات إعادة هيكلة الأعمال لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

    Document type

    Ministerial Decision

    Number

    133

    Issued by

    Ministry of Finance

    Administered by

    Federal Tax Authority

    Issued

    25 May 2023

    Entry into force

    Effective from the day following its publication (Art. 10); issued 25 May 2023.

    Applies to

    Taxable Persons transferring a whole Business or an independent part of a Business under Article 27 of the Corporate Tax Law, and the Persons receiving it.

    Current position

    In force. No amendment is recorded in the texts held.

    Topics

    Corporate Tax ·

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Sets the rules for Business Restructuring Relief under Article 27 of the Corporate Tax Law. Non-share consideration is limited to the lower of the net book value transferred and 10% of the nominal value of the ownership interests issued; the relief must be elected by the Transferor; and the Transferor's unutilised Tax Losses may pass to the Transferee if it continues the same or a similar Business. It also sets the 50% ownership tests for the parties, the treatment of Unincorporated Partnerships, the clawback on a later disposal outside the group, and record keeping.

    What it means in practice Professional insight

    Who: companies merging, demerging or transferring a business in exchange for shares. What to check: the 10% cap on other consideration, the 50% ownership tests, continuity of the business for loss transfer, and later disposals that trigger the deferred gain.

    Key provisions

    • Art. 2 A transfer meets Art. 27(1) of the Corporate Tax Law only where the Market Value of any consideration other than shares or ownership interests does not exceed the lower of the net book value of the assets and liabilities transferred and 10% of the nominal value of the ownership interests issued.
    • Arts. 3, 4 Ownership interests (shares of each class, Membership and Partner Interests and similar rights) count only if classified as equity under the holder's Accounting Standards; the Transferor must elect, in the form and manner prescribed by the FTA, to apply Art. 27, and adjustments follow the decision on the general rules for determining taxable income.
    • Art. 5 For Art. 27(3)(d), unutilised Tax Losses of the Transferor from before the Tax Period of the transfer may become carried forward Tax Losses of the Transferee if it continues the same or a similar Business or Business Activity; relevant factors are use of the same assets, no significant change to the core identity or operations, and changes arising only from pre-existing assets, services, processes, products or methods.
    • Art. 6 For Art. 27(4)(a) the shares or other ownership interests must be received by a Person with a direct or indirect ownership interest of at least 50% in the Transferor; for Art. 27(4)(b) they must be issued by a Person with a direct or indirect ownership interest of at least 50% in the Transferee.
    • Art. 7 For Art. 27(4)(c), where an Unincorporated Partnership has applied to be treated as a Taxable Person under Art. 16(8), no gain or loss is taken into account, whether or not the partners receive shares or all partners are Taxable Persons.
    • Art. 8 A gain or loss under Art. 27(7) is taken into the Transferor's Tax Return for the Tax Period in which shares in the Transferor or Transferee are disposed of to a Person outside the Qualifying Group, or the Business transferred is subsequently transferred or disposed of; it is attributed to the Transferee if the Transferor has ceased to be a Taxable Person or is a natural person, and the Transferee reverses earlier depreciation, amortisation or value adjustments.
    • Arts. 9, 10 Both parties keep records of the transfer agreement and of the required adjustments (Art. 56 of the Corporate Tax Law); the decision takes effect the day following its publication.

    Relationships

    • Made under: FDL 47/2022 — Corporate Tax Law — Art. 27
    • Related: MD 134/2023 — General rules for determining Taxable Income

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

12. Cabinet Decision Cabinet Decision No. 105 of 2021 Cabinet

    CD 105/2021 — Instalments, waiver and refund of administrative penalties

    Cabinet Decision No. 105 of 2021 on the Controls and Procedures for Paying Administrative Penalties by Instalments, and Waiving and Refunding Administrative Penalties

    In force Issued 28 December 2021 In force from 1 March 2022

    Sets when an FTA committee may allow unpaid administrative penalties of at least AED 50,000 to be paid in instalments, waive penalties in whole or in part in listed cases (such as death, illness, government restrictions or FTA system failures,…

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار مجلس الوزراء رقم (105) لسنة 2021 — ضوابط وإجراءات تقسيط الغرامات الإدارية والإعفاء منها وردها

    Document type

    Cabinet Decision

    Number

    105

    Issued by

    Cabinet

    Administered by

    Federal Tax Authority

    Issued

    28 December 2021

    In force from

    1 March 2022

    Applies to

    Persons on whom administrative penalties were imposed under the Tax Procedures Law or a tax law.

    Current position

    Listed by the FTA as current legislation (October 2026). Issued under Federal Law No. 7 of 2017 on Tax Procedures, which Federal Decree-Law No. 28 of 2022 later replaced.

    Topics

    Tax Procedures & the FTA · Administrative penalties

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Sets when an FTA committee may allow unpaid administrative penalties of at least AED 50,000 to be paid in instalments, waive penalties in whole or in part in listed cases (such as death, illness, government restrictions or FTA system failures, never where tax evasion is involved), and refund penalties collected in the previous five years to categories of persons. Requests follow set forms and timelines, and a request not decided within 60 business days is deemed rejected.

    What it means in practice Professional insight

    Who: persons with large unpaid penalties or penalties caused by circumstances outside their control. What to check: the eligibility conditions and the documents each request needs before applying.

    Key provisions

    • Art. 3 Instalments: only for unsettled penalties of at least AED 50,000 (the Committee may adjust the amount), not under dispute, and with no payable tax outstanding for the period concerned.
    • Art. 4 Waiver: not linked to tax evasion, requested within the Committee's period, and in listed cases such as death, illness, government restrictions, FTA system failures, custodial sentence or insolvency, or any other case the Committee assesses.
    • Art. 5–7 One request per penalty; the FTA presents complete requests to the Committee within 40 business days; the Committee decides within 60 business days, otherwise the request is deemed rejected.
    • Art. 11–13 Refunds: the Committee may decide refunds of penalties collected in the preceding 5 years for categories of persons; refunds are credited to the tax account within 90 days, or paid in cash if deregistered.
    • Art. 17 Effective 1 March 2022.

    Relationships

    • Made under: FL 7/2017 — former Tax Procedures Law
    • Related: CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026)

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

13. FTA Decision FTA Decision No. 2 of 2018 Federal Tax Authority

    FTA Decision 2/2018 — VAT refunds for tourists (consolidated 2026)

    Federal Tax Authority Decision No. 2 of 2018 on the Tax Refunds for Tourists Scheme

    In force — amended Issued 6 November 2018 In force from 6 November 2018

    Sets how the Tax Refunds for Tourists Scheme works: the checks a participating retailer makes before issuing refund documents, export of the goods within 90 days, the fees deducted from the refund (13% of the VAT and a fixed AED…

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار الهيئة الاتحادية للضرائب رقم (2) لسنة 2018 — نظام ردّ ضريبة القيمة المضافة للسياح

    Document type

    FTA Decision

    Number

    2

    Issued by

    Federal Tax Authority

    Issued

    6 November 2018

    In force from

    6 November 2018

    Applies to

    Retailers in the Tax Refunds for Tourists Scheme and overseas tourists.

    Current position

    In force with amendments. The FTA consolidated text of July 2026 includes FTA Decisions 9/2023, 2/2024 and 11/2026; the latest reduced the fixed fee per refund claim.

    Topics

    VAT · Refunds

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Sets how the Tax Refunds for Tourists Scheme works: the checks a participating retailer makes before issuing refund documents, export of the goods within 90 days, the fees deducted from the refund (13% of the VAT and a fixed AED 3.6 per claim), the AED 35,000 cap on cash refunds per 24 hours, the AED 250 minimum purchase, and the goods that are excluded.

    What it means in practice Professional insight

    Who: retailers participating in the scheme. What to check: customer eligibility checks, including online purchases collected in person, and the current fee figures when explaining refunds to customers.

    Key provisions

    • Art. 2 Retailer checks that the customer is an Overseas Tourist present in the State (in store, or buying on an electronic platform from a personal account and receiving the goods in person) and that the supply is within 90 days; no refund forms for customers under 18 (as amended by FTA Decision No. 2 of 2024).
    • Art. 3 The Operator refunds only after verifying export of the goods within 90 days from the date of supply.
    • Art. 4 Fees: an administrative fee of 13% of the VAT refunded and a fixed fee of AED 3.6 per refund claim (fixed fee reduced by FTA Decision No. 11 of 2026); cash refunds capped at AED 35,000 per tourist per 24 hours.
    • Art. 5–6 Minimum tax-inclusive purchases of AED 250 from the same Taxable Person; goods not accompanying the tourist, goods consumed in the State, and motor vehicles, boats and aircraft are excluded.

    Relationships

    • Made under: CD 52/2017 — VAT Executive Regulation — Art. 68
    • Related: FTA Decision 1/2019 — AED 7,000 cap on cash VAT refunds to tourists (repealed)
    • Related: FTA Decision 6/2022 — AED 35,000 cap on cash VAT refunds to tourists
    • Related: FTA Decision 4/2022 — One-year time limit for tourists to claim VAT refunds

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

14. Cabinet Decision Cabinet Decision No. 40 of 2017 Cabinet

    CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026)

    Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violation of Tax Laws in the UAE

    In force — amended Issued 24 September 2017 In force from 24 September 2017

    The schedule of administrative penalties for violations of the Tax Procedures Law (Table 1), the Excise Tax Law (Table 2) and the VAT Law (Table 3).

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار مجلس الوزراء رقم (40) لسنة 2017 بشأن الغرامات الإدارية التي تُفرض على مخالفة القوانين الضريبية في الدولة

    Document type

    Cabinet Decision

    Number

    40

    Issued by

    Cabinet

    Administered by

    Federal Tax Authority

    Issued

    24 September 2017

    In force from

    24 September 2017

    Applies to

    Violations of the Tax Procedures Law, the VAT Law and the Excise Tax Law. Corporate Tax violations have their own schedule (Cabinet Decision No. 75 of 2023).

    Current position

    In force with amendments. The FTA and MoF consolidated texts (November 2025) include Cabinet Decisions 49/2021, 108/2021 and 129/2025; the tables as amended by 129/2025 apply from 14 April 2026.

    Topics

    Tax Procedures & the FTA · Administrative penalties · Voluntary disclosure

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    The schedule of administrative penalties for violations of the Tax Procedures Law (Table 1), the Excise Tax Law (Table 2) and the VAT Law (Table 3). Since 14 April 2026 late payment attracts a monthly penalty of 14% per annum on the unpaid tax, a voluntary disclosure attracts 1% of the tax difference per month, and failure to disclose before a tax audit notice attracts 15% plus 1% per month; fixed amounts apply to registration, records, returns and invoicing failures. The most-used items are listed below. The full table is in the linked official consolidated PDF.

    What it means in practice Professional insight

    Who: every VAT and Excise Tax registrant and every person with Tax Procedures Law obligations. What to check: filing and payment dates, timely voluntary disclosure of errors, and invoice and credit-note issuance, since penalties accrue monthly from the day after the due date.

    Key provisions

    • Table 1, item 1 Failure to keep the required records: AED 10,000 for each violation; AED 20,000 in each case of repeated violation within 24 months from the date of the last violation.
    • Table 1, item 2 Failure to submit tax data, records and documents in Arabic when requested: AED 5,000.
    • Table 1, item 3 Failure to submit a registration application within the timeframe: AED 10,000.
    • Table 1, item 4 Failure to submit a deregistration application within the timeframe: AED 1,000 on late submission and on the same date monthly, up to a maximum of AED 10,000.
    • Table 1, item 5 Failure to inform the FTA of changes to the tax record: AED 1,000 for each violation; AED 5,000 in each case of repeated violation within 24 months.
    • Table 1, item 8 Failure to submit the Tax Return on time: AED 1,000 for the first time; AED 2,000 in case of repetition within 24 months.
    • Table 1, item 9 Failure to settle Payable Tax on time: a monthly penalty of 14% per annum, for each month or part thereof, on the unsettled amount from the day following the due date and on the same date monthly thereafter; for a Voluntary Disclosure or Tax Assessment the due date is 20 business days from submission or receipt.
    • Table 1, item 10 Incorrect Tax Return: AED 500, unless corrected within the return deadline or by a Voluntary Disclosure that results in no difference in the Due Tax.
    • Table 1, item 11 Voluntary Disclosure of errors: a monthly penalty of 1% of the Tax Difference, for each month or part thereof, from the day after the return due date (or the refund application) until the disclosure is submitted.
    • Table 1, item 12 No Voluntary Disclosure before notification of a Tax Audit: a fixed penalty of 15% of the Tax Difference plus a monthly penalty of 1% of the Tax Difference for each month or part thereof.
    • Table 1, item 13 Failure to facilitate the Tax Auditor (Art. 20 of the Tax Procedures Law): AED 20,000.
    • Table 1, item 15 Failure to calculate tax due on the import of goods: 50% of the unpaid or undeclared tax.
    • Table 2, items 1–3 Excise Tax: prices not displayed inclusive of tax AED 5,000; designated-zone conditions the higher of AED 50,000 or 50% of the tax; price lists not provided AED 5,000 for the first time and AED 10,000 in case of repetition.
    • Table 3, items 1–3 VAT: prices not displayed inclusive of tax AED 5,000; failure to notify use of the profit margin scheme AED 2,500; designated-zone conditions the higher of AED 50,000 or 50% of the tax.
    • Table 3, items 4–6 VAT: failure to issue a Tax Invoice or Tax Credit Note (or the alternative document) within the legal period, or to comply with electronic issuance conditions: AED 2,500 for each detected case.

    Relationships

    • Made under: FDL 28/2022 — Tax Procedures Law
    • Amended by: CD 49/2021 — 2021 replacement of the tax penalty tables
    • Amended by: CD 129/2025 — New tax penalty amounts from 14 April 2026 — Art. 1
    • Related: CD 75/2023 — Corporate Tax administrative penalties
    • Related: CD 105/2021 — Instalments, waiver and refund of administrative penalties

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

15. Ministerial Decision Ministerial Decision No. 168 of 2026 Ministry of Finance

    MD 168/2026 — Accreditation of e-invoicing service providers

    Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedure for Service Providers under the Electronic Invoicing System

    In force In force from 1 October 2026

    Sets the eligibility criteria and the accreditation procedure for service providers under the Electronic Invoicing System: Peppol certification and PINT AE support, information-security requirements for the product, a self-declaration that includes 100 free e-invoice exchange and reporting services per year…

    Official Arabic text ↗ (opens in a new tab) English text ↗ (opens in a new tab) Last verified against official sources: 19 October 2026

    Details and relationships

    Official Arabic title

    قرار وزاري رقم (168) لسنة 2026 بشأن معايير قبول وإجراءات اعتماد مزودي الخدمات وفقاً لنظام الفوترة الإلكترونية

    Document type

    Ministerial Decision

    Number

    168

    Issued by

    Ministry of Finance

    In force from

    1 October 2026

    Applies to

    Applies to service providers seeking or holding accreditation; businesses appoint providers from the Ministry's published list.

    Current position

    In force from 1 October 2026. Repeals Ministerial Decision No. 64 of 2025 and its amendments (Art. 18).

    Topics

    E-Invoicing · Accredited service provider

    Official text

    Official Arabic text · English text

    Factual summary

    Sets the eligibility criteria and the accreditation procedure for service providers under the Electronic Invoicing System: Peppol certification and PINT AE support, information-security requirements for the product, a self-declaration that includes 100 free e-invoice exchange and reporting services per year to each End User, accreditation testing with the FTA, two-year validity, renewal, termination and objection. It repeals Ministerial Decision No. 64 of 2025 and gives pre-approved providers 30 days from 1 October 2026 to complete accreditation.

    What it means in practice Professional insight

    Who: e-invoicing service providers, and the businesses that appoint them. What to check: that a provider is on the Ministry's list of Accredited Service Providers on the day you sign and again before go-live, and how its offer applies the 100 free services per year under Art. 9(4).

    Key provisions

    • Art. 4 Eligibility: among other conditions, an active Peppol-certified Service Provider that has passed the OpenPeppol conformance tests.
    • Art. 8 Information security of the product: multi-factor authentication, encryption, security monitoring, ISO/IEC 27001 for the product, and End-User hosting, storage and residency requirements.
    • Art. 9(4), Sch. 1 The provider declares a commitment to 100 free e-invoice exchange and reporting services per year to each End User, from the signature of each End-User agreement.
    • Art. 13 The Ministry grants accreditation and publishes the provider's details; accreditation is valid for two years.
    • Arts. 15–17 Renewal, termination and objection procedures; a terminated provider is delisted and must notify its End Users.
    • Art. 18 Repeals Ministerial Decision No. 64 of 2025 and its amendments.
    • Art. 19 A provider pre-approved under MD 64/2025 must complete accreditation within 30 days of 1 October 2026, or its pre-approval is terminated.
    • Art. 20 Published in the Official Gazette; effective from 1 October 2026.

    Relationships

    • Related: MD 243/2025 — E-invoicing system
    • Replaces: MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Art. 18

    Official sources

    Official Arabic text ↗ (opens in a new tab) English text ↗ (opens in a new tab)

    Related services: UAE E-Invoicing · E-Invoicing Readiness

    Last verified against official sources: 19 October 2026 · Open the record page · اقرأ بالعربية

16. Directive on Tax Transactions Directive on Tax Transactions No. 1 of 2026 Federal Tax Authority

    DTT 1/2026 — VAT on judicial expert services

    Directive on Tax Transactions No. 1 of 2026 for Value Added Tax on Judicial Expert Services

    In force Issued 8 July 2026

    States that court-appointed judicial experts on an official roster make taxable supplies of services in the course of business: the fees they receive are consideration, they must register for VAT when the registration conditions are met, and the treatment is…

    Official Arabic text ↗ (opens in a new tab) English text ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    توجيه معاملات ضريبية رقم (1) لسنة 2026 لضريبة القيمة المضافة بشأن خدمات الخبير القضائي

    Document type

    Directive on Tax Transactions

    Number

    1

    Issued by

    Federal Tax Authority

    Issued

    8 July 2026

    Entry into force

    Published in the Official Gazette; no separate effective date is stated.

    Current position

    In force. Issued on 8 July 2026. Directives on tax transactions bind both the FTA and taxpayers (FTA Decision No. 5 of 2021, section IV.4).

    Topics

    VAT · Registration

    Official text

    Official Arabic text · English text

    Factual summary

    States that court-appointed judicial experts on an official roster make taxable supplies of services in the course of business: the fees they receive are consideration, they must register for VAT when the registration conditions are met, and the treatment is the same where the fees are paid by a Government Entity.

    What it means in practice Professional insight

    Who: judicial experts and expert firms. What to check: VAT registration against the threshold and charging VAT on court-appointed expert fees.

    Key provisions

    • Clause 1 Expert services of a natural or legal person on a roster of experts (Ministry of Justice, a local judicial authority or arbitration centres), appointed by a court, are supplies made in the course of Business and are Taxable Supplies (VAT Law Arts. 1–2).
    • Clause 2 Amounts received by the judicial expert are Consideration for a supply of services.
    • Clauses 3–4 The expert registers for VAT where Art. 13 of the VAT Law and Art. 7 of the Executive Regulation require it; payment by a Government Entity does not change the treatment.
    • Clause 5 Published in the Official Gazette; no separate effective date is stated.

    Relationships

    • Made under: FDL 8/2017 — VAT Law — Art. 13

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

17. Cabinet Decision Cabinet Decision No. 197 of 2025 Cabinet

    CD 197/2025 — Excise goods, rates and amounts, and the Excise Price

    Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price

    In force Issued 27 November 2025 In force from 1 January 2026

    Replaces the 2019 list of excise goods from 1 January 2026: tobacco products, electronic smoking devices and liquids, and energy drinks stay at 100%, carbonated drinks are no longer listed, and sweetened drinks are taxed by sugar content per litre…

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار مجلس الوزراء رقم (197) لسنة 2025 — السلع الانتقائية والنسب أو المبالغ الضريبية التي تفرض عليها وكيفية احتساب السعر الانتقائي

    Document type

    Cabinet Decision

    Number

    197

    Issued by

    Cabinet

    Administered by

    Federal Tax Authority

    Issued

    27 November 2025

    In force from

    1 January 2026

    Applies to

    Importers, producers and stockpilers of tobacco products, electronic smoking devices and liquids, energy drinks and sweetened drinks, and the FTA in classifying products and setting Excise Prices.

    Current position

    In force from 1 January 2026; it repealed Cabinet Decision No. 52 of 2019 (Art. 14). Cabinet Decision No. 137 of 2026 (effective 1 September 2026) sets minimum Excise Prices for tobacco products and electronic smoking liquids on top of Art. 11.

    Topics

    Excise Tax · Excise goods & rates

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Replaces the 2019 list of excise goods from 1 January 2026: tobacco products, electronic smoking devices and liquids, and energy drinks stay at 100%, carbonated drinks are no longer listed, and sweetened drinks are taxed by sugar content per litre — AED 1.09 for 8 grams or more per 100 millilitre, AED 0.79 for 5 to under 8 grams, and AED 0 below 5 grams or with artificial sweeteners only. It keeps the Excise Price method (the higher of the FTA price list and the designated retail sales price less tax), and requires an FTA-accepted laboratory report on sugar content, failing which the highest band applies.

    What it means in practice Professional insight

    Who: makers, importers and stockpilers of sweetened and energy drinks, tobacco and vaping products. What to check: the sugar band of each sweetened drink backed by an accepted laboratory report, registration of products with the FTA at the right per-litre amount, and the four-decimal rounding.

    Key provisions

    • Arts. 2–5 For Art. 2 of the Decree-Law, the Excise Goods are tobacco and tobacco products, liquids used in electronic smoking devices and tools, electronic smoking devices and tools, energy drinks and sweetened drinks. Tobacco products cover all items of Chapter 24 of the GCC Common Customs Tariff imported, cultivated or produced in the State, including electrically-heated cigarettes, except products exclusively intended to assist in smoking cessation; the customs codes of the excluded products, the liquids and the devices (whether or not containing nicotine or tobacco) are set by a decision of the Minister.
    • Arts. 7, 8 A sweetened drink is a product with an added source of sugar, artificial sweeteners or other sweeteners, produced for consumption as a drink in any form (ready-to-drink, concentrate, powder, gel or extract); sugar follows GSO Standard 148 and artificial sweeteners GSO Standard 995. Excluded: beverages containing at least 75% Milk or 75% Milk Substitutes of the ready-to-drink beverage, baby formula, follow-up formula or baby food, beverages for special dietary needs (GSO 654) or medical uses (GSO 1366), drinks prepared in restaurants or similar establishments and served in open, unsealed containers for direct consumption, and drinks containing alcohol.
    • Art. 10(1) Rates or amounts: tobacco and tobacco products, liquids used in electronic smoking devices and tools, electronic smoking devices and tools, and energy drinks 100%; sweetened drinks containing 8 grams or more of sugar or other sweeteners per 100 millilitre AED 1.09 per litre; 5 grams or more but less than 8 grams AED 0.79 per litre; less than 5 grams AED 0 per litre; only artificial sweeteners, or artificial sweeteners and less than 5 grams of sugar or other sweeteners, AED 0 per litre.
    • Art. 10(2)–(4) For concentrates, powders, gels and extracts the sugar content is calculated on the final product form under the Producer's guidelines; if none exist or they prove inaccurate, the Authority sets the mechanism. Naturally occurring sugar counts toward the sugar content. Fractions of a Fils are rounded at the level of the good to the nearest four decimal places of the Dirham on registration with the Authority, and the Tax Due on periodic returns to the nearest Fils.
    • Arts. 11, 12 The Excise Price is the higher of the price in the Authority's published standard price list (if any) and the designated retail sales price less the Tax included in it; for goods taxed at 100% the Tax included equals half of the designated retail sales price. The designated retail sales price is the higher of the recommended retail selling price declared and affixed by the Importer or Producer after deducting VAT (excluding hotel, restaurant or similar on-premises mark-ups) and the average market retail selling price after deducting VAT. The Excise Price of energy-drink concentrates, powders, gels or extracts follows a mechanism specified by the Minister.
    • Art. 13 The Authority may set procedures to prove whether a product is an Excise Good and request documents or laboratory tests; if they are not provided in time, it may treat the product as an Excise Good until proven otherwise. For sweetened drinks the person must submit a laboratory report accepted by the Authority proving the quantity of sugar and other sweeteners and whether the drink contains artificial sweeteners; without it, the Tax is imposed at the category with the highest quantity of sugar and other sweeteners until a report proves another category.
    • Arts. 14, 15 Repeals Cabinet Decision No. 52 of 2019 and every provision that violates or conflicts with this decision; published in the Official Gazette and effective from 1 January 2026.

    Relationships

    • Made under: FDL 7/2017 — Excise Tax Law — Arts. 2, 3
    • Replaces: CD 52/2019 — Excise goods, rates and the Excise Price (repealed) — Art. 14
    • Related: CD 137/2026 — Minimum Excise Price for tobacco products and e-liquids
    • Decisions made under it: FTA Decision 10/2025 — Sugar content of drink concentrates without reliable guidelines
    • Related: FTA Decision 11/2025 — Additional cases for deducting excise tax

    Official sources

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab)

    Last verified against official sources: 26 October 2026 · Open the record page · اقرأ بالعربية

18. 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

    In force — amended Issued 12 September 2025

    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: 19 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). Amended by Ministerial Decision No. 197 of 2026 with effect from 1 October 2026. 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 related services, VAT-exempt or zero-rated financial services and, for 24 months from 1 January 2027, transactions between members of the same VAT Tax Group. Issuers and recipients act through an Accredited Service Provider, exchange electronic invoices and credit notes, report them to the FTA, and keep them for the period set by the Tax Procedures Law, able to produce them to the FTA on request. Phases are left to a separate decision. This summary reflects the amendments made by Ministerial Decision No. 197 of 2026, in force from 1 October 2026.

    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 VAT registrant issues and transmits within the VAT-law timeline (Art. 6(4)); subject to that, e-invoices and e-credit notes must be issued and transmitted within 14 Business Days of the transaction date (Art. 6(5), as replaced by MD 197/2026). Keep them, with their data, for the Tax Procedures Law period.

    Key provisions

    • Art. 3 Scope: every person conducting business in the State, for every business transaction, unless excluded.
    • Art. 4 Excluded transactions (as replaced by MD 197/2026): sovereign, non-competitive government activity; international passenger air transport with an e-ticket and ancillary services with an EMD; air cargo with an airway bill for 24 months from the system's effective date; VAT-exempt or zero-rated financial services; transactions between members of the same VAT Tax Group for 24 months from 1 January 2027; others set by the Minister.
    • Art. 6(4)–(5) A VAT registrant issues and transmits e-invoices and e-credit notes within the timeline set by the VAT Law (Art. 6(4)). Subject to that clause, they must be issued and transmitted through the system within 14 Business Days of the date of the business transaction (Art. 6(5), as replaced by MD 197/2026).
    • Art. 11 Retain e-invoices, e-credit notes and associated data for the period set by the Tax Procedures Law, and be able to produce them to the FTA on request (as replaced by MD 197/2026).
    • Art. 12 Repealed by MD 197/2026 from 1 October 2026 (system-failure notice); the definition of "System Failure" was deleted.
    • 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
    • Amended by: MD 197/2026 — E-invoicing system amendments — Arts. 1, 4, 6(5), 11, 12
    • Related: MD 168/2026 — Accreditation of e-invoicing service providers
    • Related: CD 106/2025 — E-invoicing violations and penalties

    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: 19 October 2026 · Open the record page · اقرأ بالعربية

19. Ministerial Decision Ministerial Decision No. 1 of 2025 Ministry of Finance

    MD 1/2025 — Customs codes and concentrate Excise Price under CD 52/2019

    Ministerial Decision No. 1 of 2025 on Implementation of the Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

    In force Issued 3 January 2025 In force from 3 January 2025

    Replaced MD 236/2019 from 3 January 2025.

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار وزاري رقم (1) لسنة 2025 — تنفيذ قرار مجلس الوزراء رقم (52) لسنة 2019 في شأن السلع الانتقائية والنسب الضريبية التي تفرض عليها وكيفية احتساب السعر الانتقائي

    Document type

    Ministerial Decision

    Number

    1

    Issued by

    Ministry of Finance

    Administered by

    Federal Tax Authority

    Issued

    3 January 2025

    In force from

    3 January 2025

    Applies to

    Importers and producers of electronic smoking devices, parts and liquids, and of concentrates, powders, gels and extracts mixed into drinks by retailers.

    Current position

    No repeal found in the texts held. It replaced Ministerial Decision No. 236 of 2019 (Art. 4(1)). Its parent, Cabinet Decision No. 52 of 2019, was repealed by Cabinet Decision No. 197 of 2025 from 1 January 2026; CD 197/2025 does not cite this decision and again leaves the customs codes of electronic smoking liquids and devices to a decision of the Minister, so its application from 1 January 2026 is not confirmed by an official text.

    Topics

    Excise Tax · Excise goods & rates

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Replaced MD 236/2019 from 3 January 2025. Liquids for electronic smoking devices are taxed under the relevant codes of Chapter 24 of the GCC common goods schedule, and electronic smoking devices under listed 12-digit Chapter 85 codes, now including electrically heated cigarette devices and parts other than batteries. The Excise Price rule for drink concentrates mixed by retailers is restated unchanged: the higher of the FTA price list and the declared selling price to the retailer less the Tax included.

    What it means in practice Professional insight

    Who: importers of vaping devices, heated-tobacco devices, parts and liquids, and suppliers of drink concentrates. What to check: the HS code under which each device or part is declared, the records supporting the declared selling price of concentrates, and whether CD 197/2025 changes the treatment from 1 January 2026.

    Key provisions

    • Art. 1 For Excise Tax on liquids used in electronic smoking devices and tools, whether or not containing nicotine, the relevant harmonized system codes of Chapter Twenty Four of the Common Schedule for Classification and Coding of Goods for the GCC countries in force in the State apply.
    • Art. 2 Electronic smoking devices and tools, whether or not containing nicotine or tobacco, are taxed under Chapter Eighty Five codes: 85 43 40 10 00 00 (electronic cigarette devices for reusable use), 85 43 40 20 00 00 (electronic water pipe 'shisha'), 85 43 40 30 00 00 (electrically heated devices for cigarettes), 85 43 40 90 00 00 (other), and parts 85 43 90 91 00 00, 85 43 90 92 00 00 and 85 43 90 93 00 00 (for those devices, excluding batteries under item 85 07) and 85 43 90 98 00 00 (for other smoking electronic devices).
    • Art. 3(1)–(2) The Excise Price of concentrates, powders, gel or extracts that a retailer turns into carbonated, energy or sweetened drinks by mixing is the higher of the Authority's published price list (if applicable) and the Designated Selling Price to the retailer declared by the importer or producer before any discounts or offers, less the Tax included under Art. 13(2) of Cabinet Decision No. 52 of 2019; for that mechanism the 'Designated Selling Price' is the 'Designated Retail Sales Price'.
    • Art. 3(3)–(4) Other concentrates, powders, gel or extracts take the Excise Price under Art. 13(1) of Cabinet Decision No. 52 of 2019; the Taxable Person must keep records evidencing the Designated Selling Price, any deductions on it and the quantities sold.
    • Art. 4 Repeals Ministerial Decision No. 236 of 2019 on the implementation of Cabinet Decision No. 52 of 2019, and every provision that violates or conflicts with this decision.
    • Art. 5 Published in the Official Gazette and effective from the date of its issuance (3 January 2025).

    Relationships

    • Made under: CD 52/2019 — Excise goods, rates and the Excise Price (repealed) — Arts. 4, 5, 13
    • Replaces: MD 236/2019 — Customs codes and concentrate Excise Price under CD 52/2019 (repealed) — Art. 4(1)

    Official sources

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab)

    Last verified against official sources: 26 October 2026 · Open the record page · اقرأ بالعربية

20. Cabinet Decision Cabinet Decision No. 142 of 2024 Cabinet

    CD 142/2024 — Top-up Tax on multinational enterprises (Pillar Two)

    Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises

    In force Issued 31 December 2024 In force from 1 January 2025

    Imposes a Top-up Tax on UAE entities of multinational groups with consolidated revenue of EUR 750 million or more, so that their UAE profits are taxed at an effective rate of at least 15%.

    Official Arabic text ↗ (opens in a new tab) English text ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار مجلس الوزراء رقم (142) لسنة 2024 — فرض الضريبة التكميلية على المؤسسات متعددة الجنسيات

    Document type

    Cabinet Decision

    Number

    142

    Issued by

    Cabinet

    Administered by

    Federal Tax Authority

    Issued

    31 December 2024

    In force from

    1 January 2025

    Applies to

    UAE entities of multinational groups with consolidated revenue of EUR 750 million or more in at least two of the four preceding Fiscal Years.

    Current position

    In force from 1 January 2025. FTA Decision No. 12 of 2026 sets the registration and deregistration timelines under Article 13 of the annex.

    Topics

    Corporate Tax · Rates & thresholds · Returns & payment · Registration

    Official text

    Official Arabic text · English text

    Factual summary

    Imposes a Top-up Tax on UAE entities of multinational groups with consolidated revenue of EUR 750 million or more, so that their UAE profits are taxed at an effective rate of at least 15%. The annex sets the scope and excluded entities, who pays, how Pillar Two income, covered taxes, the effective tax rate and the Top-up Tax are computed, the de minimis and safe-harbour reliefs, and the filing, payment and registration rules. The Top-up Tax Return is due 15 months after the Fiscal Year end (18 months for the first Transition Year).

    What it means in practice Professional insight

    Who: UAE entities of large multinational groups (EUR 750 million revenue test). What to check: whether the group is in scope for the Fiscal Year, the UAE effective tax rate against 15%, the available safe harbours, and the return, payment and registration dates.

    Key provisions

    • Art. 1 Annex Art. 1.1.1: applies to Constituent Entities of an MNE Group with annual revenue of EUR 750 million or more in the Consolidated Financial Statements of the Ultimate Parent Entity in at least two of the four Fiscal Years immediately preceding the tested Fiscal Year; Excluded Entities (governmental entities, international organisations, non-profit organisations, pension funds, and investment funds or real estate investment vehicles that are Ultimate Parent Entities) are outside (Art. 1.5).
    • Art. 2 Annex Art. 2: Top-up Tax is paid by Constituent Entities, Joint Ventures and JV Subsidiaries located in the UAE during the Fiscal Year (and certain UAE reverse hybrid entities); a Domestic Designated Filing Entity may pay on behalf of the domestic group; an Investment Entity located in the UAE is not subject to Top-up Tax (Art. 2.3).
    • Art. 5 Annex Art. 5: Top-up Tax = (Top-up Tax Percentage × Excess Profit) + Additional Current Top-up Tax, where the percentage is the Minimum Rate of 15% (Art. 18) less the UAE Effective Tax Rate and Excess Profit is Net Pillar Two Income less the Substance-based Income Exclusion; elective de minimis: tax deemed zero where Average Pillar Two Revenue is less than EUR 10 million and Average Pillar Two Income is a loss or less than EUR 1 million (Art. 5.5).
    • Art. 8 Annex Art. 8: each Constituent Entity, Joint Venture and JV Subsidiary located in the UAE files a Top-up Tax Return with the FTA (or through a Domestic Designated Filing Entity) no later than 15 months after the last day of the Reporting Fiscal Year, or 18 months for the first Transition Year; a transitional CbCR safe harbour applies during the Transition Period (Art. 8.2.1).
    • Arts. 11–13 Annex Arts. 11–13: Top-up Tax is paid in UAE Dirhams on the date the return is due; members of the domestic groups are jointly and severally liable; in-scope Entities and Domestic Designated Filing Entities register, and deregister, with the FTA within the timelines it prescribes (see FTA Decision No. 12 of 2026).
    • Art. 14 Annex Art. 14: Arts. 50, 56, 59 and 60 of the Corporate Tax Law apply; for Fiscal Years beginning on or before 31 December 2026 (but not a Fiscal Year ending after 30 June 2028) no penalties apply to the Top-up Tax Return or Pillar Two Information Return where the FTA considers the group took reasonable measures.
    • Art. 15 Annex Art. 15: Entities specified by a Minister's decision file the Pillar Two Information Return in the OECD/G20 standard template of 17 July 2023 no later than 15 months after the last day of the Reporting Fiscal Year.

    Relationships

    • Decisions made under it: MD 88/2025 — OECD commentary and guidance adopted for the UAE top-up tax (repealed)
    • Made under: FDL 47/2022 — Corporate Tax Law
    • Decisions made under it: FTA Decision 12/2026 — Top-up Tax registration and deregistration
    • Related: CD 215/2025 — Research and development (R&D) tax credit
    • Related: MD 24/2026 — R&D tax credit rates, qualifying activities and expenditure rules
    • Decisions made under it: MD 96/2026 — Updated OECD commentary and guidance adopted for the UAE top-up tax
    • Decisions made under it: MD 133/2026 — Who files the Pillar Two Information Return

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

21. Ministerial Decision Ministerial Decision No. 301 of 2024 Ministry of Finance

    MD 301/2024 — Tax Group rules

    Ministerial Decision No. 301 of 2024 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

    In force Issued 9 December 2024 In force from 10 December 2024

    Sets the detailed rules for Corporate Tax Groups under Articles 40 to 42 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: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار وزاري رقم (301) لسنة 2024 — المجموعة الضريبية لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

    Document type

    Ministerial Decision

    Number

    301

    Issued by

    Ministry of Finance

    Administered by

    Federal Tax Authority

    Issued

    9 December 2024

    In force from

    10 December 2024

    Applies to

    Resident parent companies and subsidiaries forming, joining or leaving a Corporate Tax Group.

    Current position

    In force. It repealed Ministerial Decision No. 125 of 2023, which continues to apply to Tax Periods that commenced before 1 January 2025.

    Topics

    Corporate Tax ·

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Sets the detailed rules for Corporate Tax Groups under Articles 40 to 42 of the Corporate Tax Law. It covers the continuous ownership and residence conditions, the deadline for applications to form or join a group, the use of pre-grouping tax losses and interest, when income must be attributed to individual members, restructurings inside the group, and what happens when a member leaves, including a 20-business-day notification to the FTA.

    What it means in practice Professional insight

    Who: groups that file, or plan to file, as a single Tax Group. What to check: that ownership conditions hold for the whole Tax Period, applications are filed before the period ends, pre-grouping losses are used and attributed correctly, and leavers are notified within 20 business days.

    Key provisions

    • Arts. 2, 3 The ownership conditions of Art. 40(1) of the Corporate Tax Law must be met continuously throughout the Tax Period; the Parent Company and Subsidiaries must be Resident Persons not treated as resident elsewhere under an international agreement; a member that becomes resident elsewhere leaves the group from the start of that Tax Period.
    • Art. 5 An application to form or join a Tax Group must be submitted before the end of the Tax Period in which formation or joining is requested; a newly established Subsidiary, or a new Parent Company replacing the existing one, may join from its date of incorporation.
    • Art. 7 Pre-Grouping Tax Losses of a Subsidiary may offset group Taxable Income up to the lesser of the group's Taxable Income attributable to that Subsidiary and the loss usable under Art. 37(2) of the Corporate Tax Law, and are used before the group's other carried-forward losses.
    • Art. 8 The group must calculate the Taxable Income attributable to a member (under Art. 34) where it uses pre-Grouping Tax Losses or pre-Grouping Net Interest Expenditure, a member joins a group with unused losses, or a member has incentives under Art. 20(2)(g); otherwise the unused pre-Grouping amounts are forfeited.
    • Arts. 10, 11 Transfers of a member's entire Business within the group keep the group in existence (unless only two members remain) without a Business Restructuring Relief election; intra-group transfers that would have qualified under Art. 26 or 27 are treated as if that relief had been chosen.
    • Arts. 12, 13 The FTA must be notified within 20 business days when a Subsidiary leaves or the group ceases to meet the conditions; the leaving member prepares standalone Financial Statements on the group's accounting basis and opening values.
    • Arts. 14–16 Repeals Ministerial Decision No. 125 of 2023, which continues to apply to Tax Periods that commenced before 1 January 2025; applies to Tax Periods commencing on or after 1 January 2025; in force the day following publication.

    Relationships

    • Related: FTA Decision 7/2025 — Audited aggregated financial statements for Tax Groups — Art. 13
    • Related: MD 302/2024 — Participation exemption and foreign PE exemption
    • Made under: FDL 47/2022 — Corporate Tax Law — Arts. 40–42
    • Related: FTA Decision 12/2023 — Tax Groups of government-owned subsidiaries
    • Replaces: MD 125/2023 — Tax Group (repealed) — Art. 14

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

22. 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

    Current version Announced 13 August 2024

    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

23. Cabinet Decision Cabinet Decision No. 75 of 2023 Cabinet

    CD 75/2023 — Corporate Tax administrative penalties

    Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

    In force — amended Issued 10 July 2023 In force from 1 August 2023

    The schedule of administrative penalties for Corporate Tax violations, applied instead of Cabinet Decision No.

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار مجلس الوزراء رقم (75) لسنة 2023 في شأن الغرامات الإدارية للمخالفات المرتبطة بتطبيق المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

    Document type

    Cabinet Decision

    Number

    75

    Issued by

    Cabinet

    Administered by

    Federal Tax Authority

    Issued

    10 July 2023

    In force from

    1 August 2023

    Applies to

    Violations of the Corporate Tax Law and of the Tax Procedures Law in relation to Corporate Tax.

    Current position

    In force with amendments; Cabinet Decision No. 10 of 2024 added the late-registration penalty (item 14) from 1 March 2024.

    Topics

    Corporate Tax · Administrative penalties · Returns & payment · Registration

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    The schedule of administrative penalties for Corporate Tax violations, applied instead of Cabinet Decision No. 40 of 2017. Late returns cost AED 500 a month for the first twelve months and AED 1,000 a month after that; late payment attracts a monthly penalty of 14% per annum; voluntary disclosures attract 1% of the tax difference per month and failure to disclose before an audit notice a fixed 15% plus 1% per month; late registration costs AED 10,000. The full table is in the linked official consolidated PDF.

    What it means in practice Professional insight

    Who: every Corporate Tax registrant. What to check: return and payment deadlines, registration within the FTA timelines, and timely voluntary disclosure of errors.

    Key provisions

    • Art. 2–3 The annexed table applies to Corporate Tax violations notwithstanding Cabinet Decision No. 40 of 2017; for monthly penalties (items 3, 6, 7, 8, 13) a missing date counts as the last day of that month.
    • Table, item 1 Failure to keep records: AED 10,000 for each violation; AED 20,000 in each case of repeated violation within 24 months.
    • Table, item 3 Late deregistration application: AED 1,000 on late submission and on the same date monthly, up to a maximum of AED 10,000.
    • Table, item 7 Late Tax Return: AED 500 for each month or part thereof for the first twelve months; AED 1,000 for each month or part thereof from the thirteenth month onwards.
    • Table, item 8 Late payment: a monthly penalty of 14% per annum, for each month or part thereof, on the unsettled Payable Tax from the day following the due date.
    • Table, items 9–11 Incorrect return AED 500 (unless corrected before the filing deadline); voluntary disclosure 1% of the Tax Difference per month; no disclosure before a Tax Audit notice: a fixed 15% plus 1% per month.
    • Table, item 13 Failure to submit, or late submission of, a Declaration: AED 500 per month for the first twelve months; AED 1,000 per month from the thirteenth month.
    • Table, item 14 Late Tax Registration application: AED 10,000 (added by Cabinet Decision No. 10 of 2024 from 1 March 2024).

    Relationships

    • Made under: FDL 47/2022 — Corporate Tax Law
    • Related: CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026)
    • Amended by: CD 10/2024 — AED 10,000 penalty for late Corporate Tax registration — Art. 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: 26 October 2026 · Open the record page · اقرأ بالعربية

24. Ministerial Decision Ministerial Decision No. 43 of 2023 Ministry of Finance

    MD 43/2023 — Persons that do not register for Corporate Tax

    Ministerial Decision No. 43 of 2023 on Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

    In force Issued 10 March 2023

    Lists the Persons that shall not register for Corporate Tax with the FTA: Government Entities, Government Controlled Entities, Persons in Extractive Businesses or Non-Extractive Natural Resource Businesses that meet the conditions of Arts.

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار وزاري رقم (43) لسنة 2023 — الاستثناء من التسجيل الضريبي لغايات المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

    Document type

    Ministerial Decision

    Number

    43

    Issued by

    Ministry of Finance

    Administered by

    Federal Tax Authority

    Issued

    10 March 2023

    Entry into force

    In force from the day following its publication (Art. 3); issued 10 March 2023. The publication date is not stated in the text.

    Applies to

    Government Entities, Government Controlled Entities, exempt extractive and non-extractive natural resource businesses, and Non-Resident Persons with only State Sourced Income and no Permanent Establishment.

    Current position

    In force.

    Topics

    Corporate Tax · Registration

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Lists the Persons that shall not register for Corporate Tax with the FTA: Government Entities, Government Controlled Entities, Persons in Extractive Businesses or Non-Extractive Natural Resource Businesses that meet the conditions of Arts. 7 and 8 of the Corporate Tax Law, and Non-Resident Persons that derive only State Sourced Income and have no Permanent Establishment in the UAE. The first four categories must still register if they become Taxable Persons.

    What it means in practice Professional insight

    Who: government bodies, government-controlled entities, natural resource businesses and foreign companies with only UAE-sourced income. What to check: whether the entity falls in one of the five categories, and whether any change makes it a Taxable Person that must register.

    Key provisions

    • Art. 2(1) The following Persons shall not register for Corporate Tax with the FTA: (a) a Government Entity; (b) a Government Controlled Entity; (c) a Person engaged in an Extractive Business that meets the conditions of Art. 7 of the Corporate Tax Law; (d) a Person engaged in a Non-Extractive Natural Resource Business that meets the conditions of Art. 8 of the Corporate Tax Law.
    • Art. 2(1)(e) Nor does a Non-Resident Person that derives only State Sourced Income under Art. 13 of the Corporate Tax Law and does not have a Permanent Establishment in the State.
    • Art. 2(2) Paragraphs (a) to (d) of Clause 1 are without prejudice to the Person's obligation to register for Corporate Tax where it becomes a Taxable Person under the Corporate Tax Law.
    • Art. 3 Published, and in force from the day following its publication.

    Relationships

    • Made under: FDL 47/2022 — Corporate Tax Law

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

25. 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

    In force — amended Issued 3 October 2022

    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
    • Decisions made under it: FTA Decision 15/2026 — Applying for Corporate Tax exemption — Art. 51(2)
    • Decisions made under it: FTA Decision 12/2026 — Top-up Tax registration and deregistration
    • Decisions made under it: FTA Decision 6/2026 — Free-zone distributors: auditor's agreed-upon procedures report
    • Decisions made under it: CD 37/2023 — Qualifying Public Benefit Entities (list updated September 2026)
    • Decisions made under it: MD 173/2025 — Depreciation for investment property at fair value — Art. 20(3)
    • Decisions made under it: CD 55/2025 — Exemption for foreign entities owned by exempt persons — Art. 4(1)
    • Decisions made under it: CD 75/2023 — Corporate Tax administrative penalties
    • Decisions made under it: MD 84/2025 — Who must prepare audited financial statements for Corporate Tax — Art. 54(2)
    • Decisions made under it: FTA Decision 7/2025 — Audited aggregated financial statements for Tax Groups — Art. 54
    • Decisions made under it: CD 63/2025 — Unincorporated Partnership taxed in its own right — Art. 16(8)
    • Decisions made under it: CD 34/2025 — Qualifying investment funds, REITs and qualifying limited partnerships — Art. 10(1)
    • Decisions made under it: FTA Decision 8/2025 — Compliance deadlines for qualifying investment funds and their investors — Arts. 48, 51, 52, 53
    • Decisions made under it: CD 35/2025 — When a non-resident has a nexus in the UAE — Art. 11(4)(c)
    • Decisions made under it: FTA Decision 5/2025 — Compliance for partnerships and family foundations — Arts. 16, 17, 48, 51, 52, 53
    • Decisions made under it: MD 261/2024 — Unincorporated partnerships, foreign partnerships and family foundations — Arts. 16, 17
    • Decisions made under it: CD 142/2024 — Top-up Tax on multinational enterprises (Pillar Two)
    • Decisions made under it: MD 302/2024 — Participation exemption and foreign PE exemption — Arts. 23, 24
    • Decisions made under it: MD 301/2024 — Tax Group rules — Arts. 40–42
    • Decisions made under it: MD 229/2025 — Qualifying and excluded activities for free zone persons — Art. 18
    • Decisions made under it: FTA Decision 5/2023 — When a Corporate Tax period can be changed — Art. 58
    • Decisions made under it: FTA Decision 6/2023 — Deadline to deregister for Corporate Tax — Art. 52(1)
    • Decisions made under it: FTA Decision 7/2023 — Exempt persons' registration and exemption applications (repealed) — Art. 4(1)
    • Decisions made under it: FTA Decision 11/2023 — Annual declaration for exempt persons — Art. 53(5)
    • Decisions made under it: FTA Decision 12/2023 — Tax Groups of government-owned subsidiaries — Art. 40(2)
    • Decisions made under it: FTA Decision 13/2023 — Converting foreign-currency amounts to AED for Corporate Tax — Art. 43
    • Decisions made under it: FTA Decision 16/2023 — Registering unincorporated partnerships and partners' shares (repealed) — Arts. 16, 51
    • Decisions made under it: FTA Decision 7/2024 — First Corporate Tax return and payment deadline moved to 31 December 2024 — Arts. 48, 53
    • Decisions made under it: MD 43/2023 — Persons that do not register for Corporate Tax
    • Decisions made under it: MD 68/2023 — Government Entity businesses treated as a single Taxable Person — Art. 5(6)
    • Decisions made under it: MD 82/2023 — Who had to prepare audited financial statements (repealed) — Art. 54(2)
    • Decisions made under it: MD 83/2023 — When a stranded individual does not create a Permanent Establishment — Art. 14(7)(a)
    • Decisions made under it: MD 97/2023 — Who must keep a transfer pricing master file and local file — Art. 55(2)
    • Decisions made under it: MD 105/2023 — When a Person stays exempt, or stops being exempt from a different date — Art. 4(6)
    • Decisions made under it: MD 114/2023 — Accounting standards and the cash basis for Corporate Tax — Art. 20
    • Decisions made under it: MD 115/2023 — Private pension and social security funds — Art. 4
    • Decisions made under it: MD 116/2023 — Participation exemption (repealed) — Arts. 23, 24
    • Decisions made under it: MD 120/2023 — Transitional adjustments for assets held before the first Tax Period — Arts. 20, 61
    • Decisions made under it: MD 125/2023 — Tax Group (repealed) — Arts. 40–42
    • Decisions made under it: MD 126/2023 — General interest deduction limitation rule — Art. 30
    • Decisions made under it: MD 127/2023 — Unincorporated partnerships, foreign partnerships and family foundations (repealed) — Arts. 16, 17
    • Decisions made under it: MD 132/2023 — Transfers of assets and liabilities within a Qualifying Group — Art. 26
    • Decisions made under it: MD 133/2023 — Business Restructuring Relief — Art. 27
    • Decisions made under it: MD 134/2023 — General rules for determining Taxable Income — Art. 20
    • Decisions made under it: MD 265/2023 — Qualifying and excluded activities for free zone persons (repealed) — Art. 18
    • Decisions made under it: CD 100/2023 — Qualifying Income of a Qualifying Free Zone Person — Art. 18
    • Decisions made under it: CD 49/2023 — When an individual's business is subject to Corporate Tax — Art. 11(6)
    • Decisions made under it: CD 56/2023 — Non-resident nexus through UAE real estate (repealed) — Arts. 11, 12
    • Decisions made under it: CD 81/2023 — Conditions for qualifying investment funds and REITs (repealed) — Art. 10(1)
    • Decisions made under it: CD 55/2023 — Qualifying Income of a Qualifying Free Zone Person (repealed) — Art. 18
    • Decisions made under it: MD 139/2023 — Qualifying and excluded activities for free zone persons (repealed) — Art. 18
    • Decisions made under it: CD 215/2025 — Research and development (R&D) tax credit
    • Decisions made under it: CD 1/2026 — Corporate Tax exemption for certain sports entities — Art. 4(1)

    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

26. Cabinet Decision Cabinet Decision No. 1 of 2020 Cabinet

    CD 1/2020 — VAT refund for Expo 2020 Dubai official participants

    Cabinet Decision No. 1 of 2020 on the Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai

    In force Issued 2 January 2020 In force from 13 March 2018

    Lets the offices of Official Participants in Expo 2020 Dubai recover VAT on imports and supplies connected with their pavilions, events, operations and participation, and on imports of goods for personal use by their Section Commissioners-General, Section Staff and Beneficiaries.

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار مجلس الوزراء رقم (1) لسنة 2020 — رد ضريبة القيمة المضافة المدفوعة عن السلع والخدمات المرتبطة بإكسبو 2020 دبي

    Document type

    Cabinet Decision

    Number

    1

    Issued by

    Cabinet

    Administered by

    Federal Tax Authority

    Issued

    2 January 2020

    In force from

    13 March 2018

    Applies to

    Offices of Official Participants (countries and intergovernmental organizations) in Expo 2020 Dubai, their Section Commissioners-General, Section Staff and Beneficiaries, and the Bureau Expo 2020 Dubai.

    Current position

    In force as far as known; it replaced Cabinet Decision No. 1 of 2019 (Art. 8). It sets no closing date for refund applications, but its effect is tied to Expo 2020 Dubai, which its definition placed from 20 October 2020 to 10 April 2021.

    Topics

    VAT · Refunds

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Lets the offices of Official Participants in Expo 2020 Dubai recover VAT on imports and supplies connected with their pavilions, events, operations and participation, and on imports of goods for personal use by their Section Commissioners-General, Section Staff and Beneficiaries. Claims go through the Bureau Expo 2020 Dubai, which checks them and asks the FTA to refund, and a Certificate of Entitlement is refused for pavilion costs if more than 20% of the space is used commercially. Goods imported with a refund cannot be sold or given away without prior consent and payment of the Tax.

    What it means in practice Professional insight

    Who: Expo 2020 Dubai official participants and suppliers who dealt with them. What to check: the Certificate of Entitlement, the 20% commercial-use limit, and VAT due on any later sale or transfer of refunded imported goods.

    Key provisions

    • Art. 1 Expo 2020 Dubai is the registered exhibition to take place in Dubai from 20 October 2020 to 10 April 2021; Official Participants are the countries and intergovernmental organizations that accepted the State's official invitation to exhibit in a non-commercial capacity; the Office of the Official Participant is its representative office in the State, including the office of the Section Commissioner-General.
    • Art. 2(1)–(2) The Office of the Official Participant may claim a refund of Tax incurred on imports or supplies directly connected with building, installing, altering, decorating and dismantling its exhibition space, or with organizing and operating it and events on the Expo site, or with its actual operations where each good or service exceeds an amount set by the Minister, or with any operations for participation inside or outside the site; and of Tax on imports of goods for personal use by the Section Commissioners-General, Section Staff and Beneficiaries.
    • Art. 2(3) Imported goods for which a refund was granted cannot be sold or transferred free of charge without prior consent under procedures agreed between the Authority and Bureau Expo 2020, and without payment of the Tax.
    • Arts. 3–4 Refund applications are submitted to the Bureau Expo 2020 Dubai, which makes the initial check on the Authority's forms and, where the claim is correct, requests the refund from the Authority; the Authority and the Bureau agree the procedural, evidential and verification requirements.
    • Arts. 5–6 The Bureau issues a Certificate of Entitlement to Official Participants and gives the Authority the list of holders; no certificate is granted for exhibition-space costs if more than 20% of the exhibition space or presentation is used, or intended to be used, for commercial or non-official purposes; the Authority may audit the Bureau and refuse refunds not due.
    • Arts. 8–9 Cancels Cabinet Decision No. 1 of 2019 and any conflicting provision; implemented from the effective date of the Agreement between the State and the Bureau International des Expositions, 13 March 2018, and published in the Official Gazette.

    Relationships

    • Made under: FDL 8/2017 — VAT Law
    • Related: CD 52/2017 — VAT Executive Regulation

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

27. Cabinet Decision Cabinet Decision No. 55 of 2017 Cabinet

    CD 55/2017 — Charities that may recover input tax (list as amended to Dec 2024)

    Cabinet Decision No. 55 of 2017 on Charities That May Recover Input Tax

    In force — amended Issued 28 December 2017 In force from 1 January 2018

    Designates the charities that may recover Input Tax for VAT purposes.

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    قرار مجلس الوزراء رقم (55) لسنة 2017 في شأن الجهات الخيرية التي يجوز لها استرداد ضريبة المدخلات

    Document type

    Cabinet Decision

    Number

    55

    Issued by

    Cabinet

    Administered by

    Federal Tax Authority

    Issued

    28 December 2017

    In force from

    1 January 2018

    Applies to

    Charities named in the list, and their suppliers and advisers when checking whether VAT incurred can be recovered.

    Current position

    In force with amendments. The FTA publishes the decision as a consolidated list of charities ('and its amendments'); the current version of 25 December 2024 reflects 31 amending Cabinet Decisions from No. 15 of 2018 to No. 133 of 2024.

    Topics

    VAT · Refunds

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    Designates the charities that may recover Input Tax for VAT purposes. The FTA list groups them into Federal Entities and the seven Emirates and gives each an effective date, with end dates for entities that were removed and former names for those renamed. The list has been changed by 31 Cabinet Decisions between April 2018 and December 2024.

    What it means in practice Professional insight

    Who: charities, endowments and religious bodies, and their VAT advisers. What to check: that the entity appears in the current list, the effective 'From' and any 'To' date against the periods of the Input Tax claimed, and any later amending decision.

    Key provisions

    • Schedule The FTA list (version of 25 December 2024) names the charities that may recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017, in sections for Federal Entities and for each Emirate (Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, Fujairah), with the Arabic name, an English name and an effective 'From' date for each entity.
    • Schedule Federal Entities: 13 entities, including the Emirates Red Crescent Authority and the Zakat Fund (both from 01/01/2018), the Arab Youth Center and the UAE Special Olympics Establishment (both from 01/04/2019), and the General Authority of Islamic Affairs & Endowments (from 01/04/2019).
    • Schedule Where an entity has been removed, the list shows an end ('To') date, e.g. Dar Zayed for Family Care (Abu Dhabi) from 01/01/2018 to 01/01/2022 and Emirates Heritage Club from 01/01/2018 to 30/03/2024; renamed entities keep their original date in brackets with their previous name (e.g. Zayed Higher Organization for People of Determination, 04/07/2019 (01/01/2018)).
    • Schedule The list is based on Cabinet Decision No. 55 of 2017 (issued 28 December 2017, effective 1 January 2018) and 31 amending Cabinet Decisions, from Cabinet Decision No. 15 of 2018 (effective 5 April 2018) to Cabinet Decisions No. 131, 132 and 133 of 2024 (effective 16 December 2024).

    Relationships

    • Made under: FDL 8/2017 — VAT Law

    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: 26 October 2026 · Open the record page · اقرأ بالعربية

28. Federal Decree-Law Federal Decree-Law No. 7 of 2017 President of the UAE (federal legislation)

    FDL 7/2017 — Excise Tax Law

    Federal Decree-Law No. 7 of 2017 on Excise Tax

    In force — amended Issued 17 August 2017 In force from 1 October 2017

    The federal Excise Tax law, applied from 1 October 2017.

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab) Last verified against official sources: 26 October 2026

    Details and relationships

    Official Arabic title

    المرسوم بقانون اتحادي رقم (7) لسنة 2017 في شأن الضريبة الانتقائية

    Document type

    Federal Decree-Law

    Number

    7

    Issued by

    President of the UAE (federal legislation)

    Administered by

    Federal Tax Authority

    Issued

    17 August 2017

    In force from

    1 October 2017

    Applies to

    Producers, importers and stockpilers of Excise Goods, persons releasing them from Designated Zones, and Warehouse Keepers.

    Current position

    In force with amendments. The FTA consolidated text (file dated 3 December 2025) includes Federal Decree-Laws No. 19 of 2022, No. 7 of 2025 and No. 17 of 2025; the last, in force from 1 January 2026, deleted Article 25 (bis) on the statute of limitation.

    Topics

    Excise Tax · Excise goods & rates · Registration, returns & deductions

    Official text

    Official Arabic text · English translation (unofficial)

    Factual summary

    The federal Excise Tax law, applied from 1 October 2017. It taxes the production, import, release from a Designated Zone and stockpiling of Excise Goods chosen by Cabinet Decision, and sets registration, Designated Zones and Warehouse Keepers, deductible tax, returns and payment, refunds and tax evasion cases. Since Federal Decree-Law No. 7 of 2025 (1 October 2025) the Cabinet may set the tax as a percentage of the Excise Price (up to 200%) or as a specific amount per unit (up to AED 100). Goods, rates and the price method are in Cabinet decisions — from 1 January 2026 Cabinet Decision No. 197 of 2025, which repealed Cabinet Decision No. 52 of 2019.

    What it means in practice Professional insight

    Who: any business that produces, imports, stockpiles or releases excise goods, and operators of Designated Zones. What to check: registration before the first taxable activity (30-day window), tax-inclusive shelf prices, the deduction cases in Article 16, and the current rates in the Cabinet decision.

    Key provisions

    • Art. 2 Tax is imposed on Excise Goods specified by Cabinet Decision in four activities: production in the State in the course of doing business, Import, release from a Designated Zone, and Stockpiling in the State in the course of doing business.
    • Art. 3 As amended by Federal Decree-Law No. 7 of 2025, a Cabinet Decision sets the tax either as a percentage of the Excise Price, not exceeding (200%) of the Excise Price, or as a specific amount per unit of measurement, not exceeding AED 100 per unit, together with the unit of measurement, the basis of the specific amount and the method of calculating the Excise Price.
    • Art. 5 No listed activity may be carried on before Tax Registration. The person conducting the activity and the Warehouse Keeper (Art. 4(1)(a) and (c)) apply within 30 days of the end of any month in which they carried out or intended to carry out the activity; since Federal Decree-Law No. 7 of 2025, a person liable under Art. 4(1)(b) applies within 30 days of becoming aware, or the date he should have become aware, that the person in Art. 4(1)(a) did not pay the Tax.
    • Art. 11 Advertised prices of Excise Goods when sold must be inclusive of the Tax; the Executive Regulation sets the cases where prices do not include the Tax.
    • Arts. 13, 14 A Designated Zone that meets the Executive Regulation conditions is treated as outside the State for Tax purposes, and Excise Goods may be transferred from one Designated Zone to another without Tax becoming due; the Executive Regulation sets the transfer controls and how the goods are kept, stored and processed there.
    • Art. 16 As amended by Federal Decree-Law No. 7 of 2025, Deductible Tax is Tax paid on Excise Goods that were exported; that became a component of another Excise Good on which Tax is or will be due; that were not sold where the rate or amount of Tax on them decreased (to the extent of the decrease); or in other cases determined by the Authority under the controls it sets.
    • Arts. 17–19 The Executive Regulation sets the Tax Period; the Taxable Person files a Tax Return at the end of each Tax Period and, as amended by Federal Decree-Law No. 7 of 2025, settles the Payable Tax within the period set in the Executive Regulation; a person excepted from registration under Art. 6(1) or 6(3) settles the Due Tax when importing.

    Relationships

    • Related: FDL 28/2022 — Tax Procedures Law — Art. 28
    • Decisions made under it: CD 37/2017 — Excise Tax Executive Regulation — Executive Regulation
    • Related: GCC Excise Tax Agreement (2016)
    • Decisions made under it: CD 197/2025 — Excise goods, rates and amounts, and the Excise Price — Arts. 2, 3
    • Decisions made under it: CD 52/2019 — Excise goods, rates and the Excise Price (repealed) — Arts. 2, 3
    • Decisions made under it: CD 55/2019 — Minimum Excise Price for tobacco products (repealed)
    • Decisions made under it: CD 137/2026 — Minimum Excise Price for tobacco products and e-liquids
    • Decisions made under it: CD 42/2018 — Marking tobacco and tobacco products (tax stamps)
    • Decisions made under it: FTA Decision 11/2025 — Additional cases for deducting excise tax — Art. 16(1)(d)
    • Related: CD 39/2017 — Fees for FTA services (repealed)
    • Decisions made under it: CD 38/2017 — Excise goods, rates and the Excise Price (repealed) — Arts. 2, 3

    Official sources

    Official Arabic text ↗ (opens in a new tab) English translation (unofficial) ↗ (opens in a new tab)

    Last verified against official sources: 26 October 2026 · Open the record page · اقرأ بالعربية