Taxes

قرار وزاري رقم ( 173 ) لسنة 2025 بشأن تعديلات الاستهلاك للعقارات الاستثمارية المحتفظ بها بالقيمة العادلة لأغراض المرسوم بقانون اتحادي رقم 47 لسنة 2022 في شأن الضريبة على الشركات والأعمال

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

قرار مجلس الوزراء رقم (116) لسنة 2022 في شأن تحديد مبلغ الدخل السنوي الخاضع لضريبة الشركات

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

Ministerial Decision No (97) of 2023 on the Requirements for Maintaining Transfer Pricing Documentation for the Purposes 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

Cabinet Decision No (36) of 2017 on the Executive Regulation of Federal Law No (7) of 2017 on Tax Procedures (Arabic Only)

Cabinet Decision No. 34 of 2025 On Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Ministerial Decision No. 336 of 2025 on the Specification of a Competent Authority for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Federal Law No. (1) of the year 2025 regarding the Linking of the Federal Public Budget & the Budget of the Autonomous Federal Agencies of the Fiscal Year 2025 (Arabic Only)

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

Cabinet Decision No. 35 of 2025 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

Federal Decree-Law No (47) of 2022 on the Taxation of Corporations and Businesses

Cabinet Decision No (37) of 2017 on the Executive Regulation of Federal Decree-Law No (7) of 2017 on Excise Tax and its amendments

The Authority\'s Chairman of the Board of Directors Decision No (21/Chairman) of 2020 Concerning the Common Standards for Tax Reporting - Securities and Commodities Authority (Arabic Only)

Cabinet Resolution No (23) of 2018 on the Formation of Tax Disputes Resolution Committees, Their Work Systems and Procedures (Arabic Only)

قرار وزاري رقم (115) لسنة 2023 في شأن صناديق المعاشات الخاصة وصناديق التأمينات الاجتماعية الخاصة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

Federal Law No. (1) of 2026 regarding the Linking of the General Budget of the Federation and the Budgets of Independent Federal Entities for the Fiscal Year 2026 (Only Arabic)

Ministerial Decision No (115) of 2023 on Private Pension Funds and Private Social Security Funds for the Purposes of Federal Decree-Law No (47) of 2022 on the Taxation of Corporations and Businesses

قرار مجلس الوزراء رقم (100) لسنة 2023 بشأن تحديد الدخل المؤهل للشخص المؤهل القائم في المنطقة الحرة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

Cabinet Decision No. 55 of 2025 on Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

قرار وزاري رقم (229) لسنة 2025 في شأن الأنشطة المؤهلة والأنشطة المستبعدة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

قرار وزاري رقم (126) لسنة 2023 في شأن القاعدة العامة لقيود خصم الفائدة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال

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