All acts / FTA Guides
Corporate Tax Guide CTGSBR1
Corporate Tax Guide CTGSBR1: Small Business Relief
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
- Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
Other acts mentioned in the text
- Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
- Cabinet Decision No. 55 of 2023 – Qualifying Income of Free Zone Persons (repealed)
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 116 of 2023 – Participation Exemption (2023 rules)
- Ministerial Decision No. 126 of 2023 – General interest deduction limitation
- Ministerial Decision No. 139 of 2023 – Qualifying Activities (original list)
- Ministerial Decision No. 73 of 2023 – Small Business Relief