UAE CT Database

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Cabinet Decision No. 37 of 2023

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

In force (as amended)

Consolidated text with the list of entities, Ministry of Finance, updated September 2026

Type
Cabinet Decisions
Issued
7 April 2023
In effect
15 April 2023
Topics
Exempt persons

Version log

DateEditionStatus
30 September 2026Consolidated text with the list of entities, Ministry of Finance, updated September 2026CurrentRead · Arabic
28 February 2026Consolidated text with the list of entities, Federal Tax Authority, re-posted Feb 2026
Only the lists of entities are reproduced for this archived edition. The article text is not shown because the source is a two-column Arabic/English layout that cannot be extracted reliably; read the current edition or the Arabic original.
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Legal redline: deleted words are struck through, added words are underlined.

History

  • Issued (Cabinet Decision No. 37 of 2023)
  • Cabinet Decision No. 37 of 2023 takes effect; the list of entities has since been amended by many Cabinet Decisions (for example Nos. 34, 70, 77, 78, 113, 128-130 of 2024 and Nos. 32, 33, 46-51, 70, 90, 95, 96, 115, 133 of 2025)