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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
Amended by
- The amending laws are listed in the version log.
Acts that refer to provisions of this act
- Cabinet Decision No. 116 of 2022 – Annual income subject to Corporate Tax
- 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- Cabinet Decision No. 55 of 2023 – Qualifying Income of Free Zone Persons (repealed)
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- Cabinet Decision No. 75 of 2023 – Administrative penalties
- Cabinet Decision No. 81 of 2023 – Qualifying Investment Funds (repealed)
- Cabinet Decision No. 100 of 2023 – Qualifying Income of Free Zone Persons
- Cabinet Decision No. 34 of 2025 – Qualifying Investment Funds and Limited Partnerships
- Cabinet Decision No. 35 of 2025 – Non-resident person's nexus
- Cabinet Decision No. 55 of 2025 – Exempting certain persons
- Cabinet Decision No. 63 of 2025 – Unincorporated partnerships
- Cabinet Decision No. 215 of 2025 – Research and Development tax credit
- Cabinet Decision No. 1 of 2026 – Exempting certain sports entities