Tax Laws
Corporate Tax
Corporate Tax Decree Law
Ministerial Decisions – CT
Cabinet Decisions – CT
FTA Decisions – CT
Corporate Tax Guides
User Manual
Public Clarification
Downloads
Value Added Tax (VAT)
VAT Decree Law
VAT Executive Regulations
Cabinet Decisions – VAT
Ministerial Decisions – VAT
FTA Decisions – VAT
GCC VAT Agreement
VAT Public Clarification
VAT Guides
Federal Tax Procedures
Federal Tax Procedures Law
Federal Tax Procedures Executive Regulations
Downloads
On-Demand UAE Tax Help
Pricing
Tax Insights
Contact
Log In
Tax Laws
Corporate Tax
Corporate Tax Decree Law
Ministerial Decisions – CT
Cabinet Decisions – CT
FTA Decisions – CT
Corporate Tax Guides
User Manual
Public Clarification
Downloads
Value Added Tax (VAT)
VAT Decree Law
VAT Executive Regulations
Cabinet Decisions – VAT
Ministerial Decisions – VAT
FTA Decisions – VAT
GCC VAT Agreement
VAT Public Clarification
VAT Guides
Federal Tax Procedures
Federal Tax Procedures Law
Federal Tax Procedures Executive Regulations
Downloads
On-Demand UAE Tax Help
Pricing
Tax Insights
Contact
Log In
Corporate Tax
home
/
Tax Laws
/
Corporate Tax
/
All Categories
Corporate Tax
VAT
Tax Help Articles
Corporate Tax Law
Definitions – Article 1 – Corporate Tax Law
Imposition of Corporate Tax – Article 2 – Corporate Tax Law
Corporate Tax Rate – Article 3 – Corporate Tax Law
Exempt Person – Article 4 – Corporate Tax Law
Government Entity – Article 5 – Corporate Tax Law
View All 70
Cabinet Decisions - CT
Cabinet Decision No 116 of 2022 on the Determination of Annual Income Subject to Corporate Tax
Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Cabinet Decision No. (49) of 2023 On Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Cabinet Decision No. 85 of 2022 Determination of Tax Residency
View All 8
Ministerial Decision - CT
Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Ministerial Decision No. 68 of 2023on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person
Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Ministerial Decision No. 83 of 2023 on the Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View All 20
FTA Decisions - CT
Federal Tax Authority Decision No. 5 of 2023 Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Federal Tax Authority Decision No. 6 of 2023 Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Federal Tax Authority Decision No. 7 of 2023 Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Federal Tax Authority Decision No. 11 of 2023 on Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal
Federal Tax Authority Decision No. 12 of 2023 Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree
View All 8
Corporate Tax Guides
Small Business Relief Corporate Tax Guide | CTGSBR1
Registration of Juridical Persons Corporate Tax Guide | CTGRJP1
Exempt Income: Dividends and Participation Exemption Corporate Tax Guide | CTGEXI1
Non-Resident Persons Corporate Tax Guide | CTGNRP1
Transfer Pricing Guide Corporate Tax Guide | CTGTP1
View All 18
User Manual
Corporate Tax De–Registration – Taxpayer User Manual
Change Corporate Tax Period – Taxpayer U ser Manual
Corporate Tax Registration – Taxpayer User Manual
Corporate Tax Edit Registration – Taxpayer User Manual
Corporate Tax Amend Registration – Taxpayer User Manual
View All 5
Public Clarification
Tax Procedures Public Clarification Issuance of a New Tax Procedures Executive Regulation
Corporate Tax Public Clarification Registration Timelines for Taxable Persons for Corporate Tax
View All 2
CT Downloads
Corporate Tax Final Return
View All 1
All Categories
Corporate Tax
VAT
Tax Help Articles