Explore Corporate Tax Law

    Corporate Tax, (Overall)

    TitleDate
    No. 47 of 2022 on the Taxation of Corporations and Businesses03-10-2022
    Federal Decree-Law No. 60 of 2023 Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses02-10-2023
    Registration of Natural person12-01-2023
    Investment Funds and Investment Managers05-01-2024
    Amending some provisions of Federal Decree-Law No. 33/2021 on regulating labour relations29-07-2024
    Ajman Law No. 3/2024 On Taxation of Foreign Banks Operating in the Emirate of Ajman13-06-2024
    Corporate Tax Public Clarification: Definition of Related Parties for Government Entities (GEs)21-07-2024

    Tax Residency

    TitleDate
    Determination of Tax Residency.02-09-2022
    Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency22-02-2023

    Taxable Income

    TitleDate
    Determination of Annual Income Subject to Corporate Tax.01-02-2022
    The General Rules for Determining Taxable Income29-05-2023

    Exceptions from Corporate Tax Registration

    TitleDate
    Concerning Exception from Tax Registration.10-03-2023

    Qualifying and non-qualifying business activities

    TitleDate
    Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person.29-03-2023
    Qualifying Public Benefit Entities.07-04-2023
    Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax.08-05-2023
    Private Pension Funds and Private Social Security Funds.10-05-2023

    Business relief

    TitleDate
    Small Business Relief.03-04-2023
    Business Restructuring Relief25-05-2023

    Tax Period

    TitleDate
    Conditions for Change in Tax Period.07-04-2023

    Tax Registration and Deregistration Timeline

    TitleDate
    Tax Deregistration Timeline07-04-2023
    Registration Timeline for Taxable Person for corporate tax 202406-04-2024

    Corporate tax exemptions

    TitleDate
    Tax exemption07-04-2023
    The Refund of Fees of Private Clarification19 July 2024

    Maintenance of Audited Financial Statements

    TitleDate
    Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements.10-04-2023

    Creation of permanent establishment

    TitleDate
    Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person.10-04-2023
    Ministerial Decision No. 138/2024 - On the Controls and Procedures for Registering Branches and Representative Offices of Foreign Companies.30-07-2024

    Maintaining Transfer Pricing Documentation

    TitleDate
    Requirements for Maintaining Transfer Pricing Documentation27-04-2023

    Exempted and non -exempted persons

    TitleDate
    Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date.04-05-2023
    Participation Exemption.10-05-2023

    Accounting Standards and Methods

    TitleDate
    The Accounting Standards and Methods.09-05-2023

    Transitional Rules

    TitleDate
    Adjustments Under the Transitional Rules.16-05-2023

    Tax Group

    TitleDate
    Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses22-05-2023
    Qualifying Group Relief03-04-2024
    Transfers Within a Qualifying Group25-05-2023
    Latest CT Law on Tax Groups09-12-2024

    Tax agent

    TitleDate
    Professional Standards for Tax Agents15-01-2024

    Corporate tax deductions

    TitleDate
    The General Interest Deduction Limitation Rule23-05-2023

    Partnerships and family foundations

    TitleDate
    Unincorporated Partnership, Foreign Partnership and Family Foundation24-05-2023

    Qualifying activities and non-qualifying activities

    TitleDate
    Qualifying Activities and Excluded Activities.01-06-2023
    Cabinet Decision No. (81) of 2023 On Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses18-07-2023

    Qualifying income

    TitleDate
    Determining Qualifying Income for the Qualifying Free Zone Person30-05-2023
    Determining Qualifying Income for the Qualifying Free Zone Person01-06-2023
    Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses25-10-2023

    Qualifying Activities and Excluded Activities

    TitleDate
    Ministerial Decision No. (265) of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses27-10-2023

    Corporate tax penalties

    TitleDate
    Cabinet Decision No. (75) of 2023 On the Administrative Penalties for Violations Related to the Application of Federal DecreeLaw No. (47) of 2022 on the Taxation of Corporations and Businesses10-07-2023

    Tax procedures

    TitleDate
    Cabinet Decision No. (74) of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures10-07-2023

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