UAE CT Database

About this database

UAE CT Database is a working title for a personal, non-commercial reference database of UAE corporate tax legislation. It holds the full texts of acts, not links to other websites.

Pilot scope

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated text), the Cabinet Decisions made under it, and the Tax Procedures Law and its Executive Regulation. Ministerial Decisions, Federal Tax Authority decisions, guides and Public Clarifications will be added in later stages.

How the texts were prepared

  • English texts are taken from the publications of the Ministry of Finance (mof.gov.ae) and the Federal Tax Authority (tax.gov.ae). They are unofficial translations; the Arabic text prevails. The Arabic original of every act is available on its own tab.
  • Where no official English text exists, a machine translation is shown and labelled as such.
  • Issue and effective dates are taken from the text of each act, not from the dates shown in the portals' lists, which are often different.
  • Editions: the current consolidated text opens by default. Earlier editions of the Corporate Tax Law are listed in its version log, where they can be read and compared (legal redline). Next to each article that was amended, a faded link leads to the wording it had before.
  • The current consolidated text of the Corporate Tax Law is copied from the UAE Legislation portal (uaelegislation.gov.ae). Earlier editions are reconstructed from it by undoing the amending laws; the replaced articles come from the original English text published by the Ministry of Finance in 2022, so terminology in those articles can differ from the rest of the text.
  • Links between acts (for example from a Cabinet Decision to the article of the Law it implements) are generated automatically from the references in the text and should be checked.

Limits

This site is not legal advice and is not affiliated with any authority. Always check the official publication before relying on a text. Tables are shown in simplified form.

Last updated 25 October 2026.