Ministerial Decision Ministerial Decision No. 68 of 2023 Ministry of Finance

MD 68/2023 — Government Entity businesses treated as a single Taxable Person

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

In force Issued 29 March 2023

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

Official Arabic title
قرار وزاري رقم (68) لسنة 2023 — معاملة جميع الأعمال وأنشطة الأعمال التي تمارسها الجهة الحكومية كشخص واحد خاضع للضريبة
Document type
Ministerial Decision
Number
68
Issued by
Ministry of Finance
Administered by
Federal Tax Authority
Issued
29 March 2023
Entry into force
In force 15 days after its publication (Art. 6); issued 29 March 2023. The publication date is not stated in the text.
Applies to
Federal and Local Government Entities whose Businesses and Business Activities are treated as a single Taxable Person, and their representative entities.
Current position
In force.
Topics
Corporate Tax ·
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Sets the conditions under which all the licensed Businesses and Business Activities of Federal Government Entities, or of Local Government Entities in the same Emirate, are treated as one Taxable Person under Art. 5(6) of the Corporate Tax Law. Only an appointed representative entity applies; it notifies changes within 20 business days and is mandated to comply with all the obligations of the Corporate Tax Law and the decision for the whole; the decision also sets when the treatment starts and ends and requires consolidated results with transactions between the entities eliminated.

What it means in practice Professional insight

Who: federal and local government bodies carrying on licensed business. What to check: that all licensed activities are included, the representative entity is notified to the FTA, and changes are reported within 20 business days.

Key provisions

  • Art. 2(1) For Art. 5(6) of the Corporate Tax Law, the Businesses and Business Activities conducted by Federal Government Entities are treated as a single Taxable Person if the application covers all of them, they are conducted under a Licence issued by a Licensing Authority, and the application is made only by the Representative Federal Government Entity.
  • Art. 2(2) The FTA is notified of the appointed representative, which must comply with all obligations of the Corporate Tax Law and the decision; the representative may be replaced on application without discontinuing the treatment; new Businesses that meet the conditions join the single Taxable Person directly; the representative notifies the FTA within 20 business days of a new Business, or of a Business no longer conducted or no longer licensed (Art. 2(2)–(5); the same in Art. 3(2)–(5)).
  • Art. 3(1) The same treatment applies to Local Government Entities on the same conditions, with the added condition that the Businesses and Business Activities are conducted within the same Emirate; the application is made only by the Representative Local Government Entity.
  • Art. 2(6) The treatment ends on the FTA's approval of the representative's application to end it, or on failure to meet the conditions (the same in Art. 3(6)).
  • Art. 4 The treatment starts from the beginning of the Tax Period specified in the application or another Tax Period determined by the FTA; it ends on application from the beginning of the Tax Period specified or determined by the FTA, and on failure of the conditions from the beginning of the Tax Period in which they are no longer met.
  • Art. 5 To determine Taxable Income, the representative consolidates the financial results, assets and liabilities of all Businesses and Business Activities of the single Taxable Person for the Tax Period, eliminating transactions between the Government Entities within it.
  • Art. 6 Published, and in force 15 days following its publication.

What changed

  1. 29 March 2023 Issued
  2. Entry into force: In force 15 days after its publication (Art. 6); issued 29 March 2023. The publication date is not stated in the text.

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 3 October 2022 Federal Decree-Law FDL 47/2022 — Corporate Tax Law In force — amended
    1. 30 December 2022 Cabinet Decision CD 116/2022 — AED 375,000 rate band — Made under Art. 3(1) In force
    2. 10 March 2023 Ministerial Decision MD 43/2023 — Persons that do not register for Corporate Tax — Made under it In force
    3. 29 March 2023 Ministerial Decision MD 68/2023 — Government Entity businesses treated as a single Taxable Person — Made under Art. 5(6) In force
    4. 3 April 2023 Ministerial Decision MD 73/2023 — Small Business Relief — Made under Art. 21 In force — amended
      1. August 2023 Official guide FTA guide CTGSBR1 — Small Business Relief — Official guide Current version
      2. 29 July 2026 Ministerial Decision MD 131/2026 — SBR extended to 2029 — Amends Art. 2(2) In force
        1. 7 August 2026 Official announcement MoF news 7 Aug 2026 — SBR to 2029 — Announcement Current version
    5. 7 April 2023 Cabinet Decision CD 37/2023 — Qualifying Public Benefit Entities (list updated September 2026) — Made under it In force — amended
    6. 7 April 2023 FTA Decision FTA Decision 5/2023 — When a Corporate Tax period can be changed — Made under Art. 58 In force
    7. 7 April 2023 FTA Decision FTA Decision 6/2023 — Deadline to deregister for Corporate Tax — Made under Art. 52(1) In force
    8. 7 April 2023 FTA Decision FTA Decision 7/2023 — Exempt persons' registration and exemption applications (repealed) — Made under Art. 4(1) Repealed
    9. 10 April 2023 Ministerial Decision MD 82/2023 — Who had to prepare audited financial statements (repealed) — Made under Art. 54(2) Repealed
    10. 10 April 2023 Ministerial Decision MD 83/2023 — When a stranded individual does not create a Permanent Establishment — Made under Art. 14(7)(a) In force
    11. 27 April 2023 Ministerial Decision MD 97/2023 — Who must keep a transfer pricing master file and local file — Made under Art. 55(2) In force
    12. 4 May 2023 Ministerial Decision MD 105/2023 — When a Person stays exempt, or stops being exempt from a different date — Made under Art. 4(6) In force
    13. 8 May 2023 Cabinet Decision CD 49/2023 — When an individual's business is subject to Corporate Tax — Made under Art. 11(6) In force
    14. 9 May 2023 Ministerial Decision MD 114/2023 — Accounting standards and the cash basis for Corporate Tax — Made under Art. 20 In force
    15. 10 May 2023 Ministerial Decision MD 115/2023 — Private pension and social security funds — Made under Art. 4 In force
    16. 10 May 2023 Ministerial Decision MD 116/2023 — Participation exemption (repealed) — Made under Arts. 23, 24 Repealed
    17. 16 May 2023 Ministerial Decision MD 120/2023 — Transitional adjustments for assets held before the first Tax Period — Made under Arts. 20, 61 In force
    18. 22 May 2023 Ministerial Decision MD 125/2023 — Tax Group (repealed) — Made under Arts. 40–42 Repealed
    19. 23 May 2023 Ministerial Decision MD 126/2023 — General interest deduction limitation rule — Made under Art. 30 In force
    20. 24 May 2023 Ministerial Decision MD 127/2023 — Unincorporated partnerships, foreign partnerships and family foundations (repealed) — Made under Arts. 16, 17 Repealed
    21. 25 May 2023 Ministerial Decision MD 132/2023 — Transfers of assets and liabilities within a Qualifying Group — Made under Art. 26 In force
    22. 25 May 2023 Ministerial Decision MD 133/2023 — Business Restructuring Relief — Made under Art. 27 In force
    23. 29 May 2023 Ministerial Decision MD 134/2023 — General rules for determining Taxable Income — Made under Art. 20 In force
    24. 30 May 2023 Cabinet Decision CD 56/2023 — Non-resident nexus through UAE real estate (repealed) — Made under Arts. 11, 12 Repealed
    25. 30 May 2023 Cabinet Decision CD 55/2023 — Qualifying Income of a Qualifying Free Zone Person (repealed) — Made under Art. 18 Repealed
      1. 1 June 2023 Ministerial Decision MD 139/2023 — Qualifying and excluded activities for free zone persons (repealed) — Made under Arts. 1, 4 Repealed
    26. 10 July 2023 Cabinet Decision CD 75/2023 — Corporate Tax administrative penalties — Made under it In force — amended
      1. 22 February 2024 Cabinet Decision CD 10/2024 — AED 10,000 penalty for late Corporate Tax registration — Amends Art. 1 In force
    27. 18 July 2023 Cabinet Decision CD 81/2023 — Conditions for qualifying investment funds and REITs (repealed) — Made under Art. 10(1) Repealed
    28. 16 August 2023 FTA Decision FTA Decision 11/2023 — Annual declaration for exempt persons — Made under Art. 53(5) In force
    29. 16 August 2023 FTA Decision FTA Decision 12/2023 — Tax Groups of government-owned subsidiaries — Made under Art. 40(2) In force
    30. 16 August 2023 FTA Decision FTA Decision 13/2023 — Converting foreign-currency amounts to AED for Corporate Tax — Made under Art. 43 In force
    31. 25 October 2023 Cabinet Decision CD 100/2023 — Qualifying Income of a Qualifying Free Zone Person — Made under Art. 18 In force
      1. 27 October 2023 Ministerial Decision MD 265/2023 — Qualifying and excluded activities for free zone persons (repealed) — Made under Arts. 4, 7 Repealed
      2. 28 August 2025 Ministerial Decision MD 229/2025 — Qualifying and excluded activities for free zone persons — Made under Arts. 4, 7 In force
        1. 29 August 2025 Ministerial Decision MD 230/2025 — Recognised price reporting agencies for qualifying commodity trading — Made under it In force
        2. 22 December 2025 Ministerial Decision MD 336/2025 — Dubai VARA added as a Competent Authority for free zone fund and wealth management — Made under Art. 1 In force
        3. 2 June 2026 FTA Decision FTA Decision 6/2026 — Free-zone distributors: auditor's agreed-upon procedures report — Made under it In force
    32. 15 December 2023 FTA Decision FTA Decision 16/2023 — Registering unincorporated partnerships and partners' shares (repealed) — Made under Arts. 16, 51 Repealed
    33. 1 March 2024 FTA Decision FTA Decision 3/2024 — CT registration deadlines — Made under Art. 51(1) In force
    34. 13 August 2024 Public Clarification CTP003 — first Corporate Tax period — Clarifies Arts. 57–58 Current version
    35. 25 September 2024 FTA Decision FTA Decision 7/2024 — First Corporate Tax return and payment deadline moved to 31 December 2024 — Made under Arts. 48, 53 Spent
    36. 28 October 2024 Ministerial Decision MD 261/2024 — Unincorporated partnerships, foreign partnerships and family foundations — Made under Arts. 16, 17 In force
      1. 19 May 2025 FTA Decision FTA Decision 5/2025 — Compliance for partnerships and family foundations — Made under Art. 4(3) In force
    37. 9 December 2024 Ministerial Decision MD 301/2024 — Tax Group rules — Made under Arts. 40–42 In force
    38. 10 December 2024 Ministerial Decision MD 302/2024 — Participation exemption and foreign PE exemption — Made under Arts. 23, 24 In force
    39. 31 December 2024 Cabinet Decision CD 142/2024 — Top-up Tax on multinational enterprises (Pillar Two) — Made under it In force
      1. 28 March 2025 Ministerial Decision MD 88/2025 — OECD commentary and guidance adopted for the UAE top-up tax (repealed) — Made under it Repealed
      2. 22 June 2026 Ministerial Decision MD 96/2026 — Updated OECD commentary and guidance adopted for the UAE top-up tax — Made under it In force
      3. 16 July 2026 FTA Decision FTA Decision 12/2026 — Top-up Tax registration and deregistration — Made under it In force
      4. 3 August 2026 Ministerial Decision MD 133/2026 — Who files the Pillar Two Information Return — Made under it In force
    40. 25 March 2025 Ministerial Decision MD 84/2025 — Who must prepare audited financial statements for Corporate Tax — Made under Art. 54(2) In force
      1. 16 July 2025 FTA Decision FTA Decision 7/2025 — Audited aggregated financial statements for Tax Groups — Made under Art. 2(2) In force
    41. 27 March 2025 Cabinet Decision CD 34/2025 — Qualifying investment funds, REITs and qualifying limited partnerships — Made under Art. 10(1) In force
      1. 14 April 2025 Ministerial Decision MD 96/2025 — 10% minimum free float for REITs listed in May 2025 — Made under Art. 4(1) In force
      2. 18 September 2025 FTA Decision FTA Decision 8/2025 — Compliance deadlines for qualifying investment funds and their investors — Made under Arts. 2, 3, 4 In force
    42. 27 March 2025 Cabinet Decision CD 35/2025 — When a non-resident has a nexus in the UAE — Made under Art. 11(4)(c) In force
    43. 2 May 2025 Cabinet Decision CD 55/2025 — Exemption for foreign entities owned by exempt persons — Made under Art. 4(1) In force
    44. 14 May 2025 Cabinet Decision CD 63/2025 — Unincorporated Partnership taxed in its own right — Made under Art. 16(8) In force
    45. 23 June 2025 Ministerial Decision MD 173/2025 — Depreciation for investment property at fair value — Made under Art. 20(3) In force
    46. 31 December 2025 Cabinet Decision CD 215/2025 — Research and development (R&D) tax credit — Made under it In force
      1. 18 March 2026 Ministerial Decision MD 24/2026 — R&D tax credit rates, qualifying activities and expenditure rules — Made under Arts. 5, 6, 7 In force
    47. 12 January 2026 Cabinet Decision CD 1/2026 — Corporate Tax exemption for certain sports entities — Made under Art. 4(1) In force
    48. 8 September 2026 FTA Decision FTA Decision 15/2026 — Applying for Corporate Tax exemption — Made under Art. 51(2) In force

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 · اقرأ بالعربية

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