Explore Corporate Tax Law

Corporate Tax, (Overall)
Tax Residency
Taxable Income
Exceptions from Corporate Tax Registration
Qualifying and non-qualifying business activities
Business relief
Tax Period
Tax Registration and Deregistration Timeline
Corporate tax exemptions
Maintenance of Audited Financial Statements
Creation of permanent establishment
Maintaining Transfer Pricing Documentation
Exempted and non -exempted persons
Accounting Standards and Methods
Transitional Rules
Tax Group
Corporate tax deductions
Partnerships and family foundations
Qualifying activities and non-qualifying activities
Qualifying income
Qualifying Activities and Excluded Activities
Corporate tax penalties
Tax procedures

Corporate Tax, (Overall)

Title	Date
No. 47 of 2022 on the Taxation of Corporations and Businesses	03-10-2022
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 Businesses	02-10-2023
Registration of Natural person	12-01-2023
Investment Funds and Investment Managers	05-01-2024
Amending some provisions of Federal Decree-Law No. 33/2021 on regulating labour relations	29-07-2024
Amending some provisions of Federal Decree-Law No. 33/2021 on regulating labour relations	29-07-2024

Tax Residency

Title	Date
Determination of Tax Residency.	02-09-2022
Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency	22-02-2023

Taxable Income

Title	Date
Determination of Annual Income Subject to Corporate Tax.	01-02-2022
The General Rules for Determining Taxable Income	29-05-2023

Exceptions from Corporate Tax Registration

Title	Date
Concerning Exception from Tax Registration.	10-03-2023

Qualifying and non-qualifying business activities

Title	Date
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

Title	Date
Small Business Relief.	03-04-2023
Business Restructuring Relief	25-05-2023

Tax Period

Title	Date
Conditions for Change in Tax Period.	07-04-2023

Tax Registration and Deregistration Timeline

Title	Date
Tax Deregistration Timeline	07-04-2023
Registration Timeline for Taxable Person for corporate tax 2024	06-04-2024

Corporate tax exemptions

Title	Date
Tax exemption	07-04-2023

Maintenance of Audited Financial Statements

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

Creation of permanent establishment

Title	Date
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

Maintaining Transfer Pricing Documentation

Title	Date
Requirements for Maintaining Transfer Pricing Documentation	27-04-2023

Exempted and non -exempted persons

Title	Date
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

Title	Date
The Accounting Standards and Methods.	09-05-2023

Transitional Rules

Title	Date
Adjustments Under the Transitional Rules.	16-05-2023

Tax Group

Title	Date
Tax Group for the Purposes	22-05-2023
Qualifying Group Relief	03-04-2024
Transfers Within a Qualifying Group	25-05-2023

Tax agent

Title	Date
Professional Standards for Tax Agents	15-01-2024

Corporate tax deductions

Title	Date
The General Interest Deduction Limitation Rule	23-05-2023

Partnerships and family foundations

Title	Date
Unincorporated Partnership, Foreign Partnership and Family Foundation	24-05-2023

Qualifying activities and non-qualifying activities

Title	Date
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 Businesses	18-07-2023

Qualifying income

Title	Date
Determining Qualifying Income for the Qualifying Free Zone Person	30-05-2023
Determining Qualifying Income for the Qualifying Free Zone Person	01-06-2023
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 Businesses	25-10-2023

Qualifying Activities and Excluded Activities

Title	Date
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 Businesses	27-10-2023

Corporate tax penalties

Title	Date
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 Businesses	22-10-2023

Tax procedures

Title	Date
Cabinet Decision No. (74) of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures	10-07-2023