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Federal Decree-Law No. 47 of 2022
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force (as amended)
Consolidated text as amended by Federal Decree-Laws No. 60 of 2023, No. 40 of 2024 and No. 28 of 2025
The Arabic original is the authoritative text. It is shown below as published by the Ministry of Finance (consolidated Arabic text, 13 January 2026).