All acts / Corporate Tax Law
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
Version log
| Applies from | Edition | Status | |
|---|---|---|---|
| 15 October 2025 | As amended by Federal Decree-Law No. 60/2023, Federal Decree-Law No. 40/2024, Federal Decree-Law No. 28/2025 | Current | Read · Arabic |
| 1 June 2023 (Articles 45 and 46, FDL 40/2024); 1 November 2023 (FDL 60/2023) | As amended by Federal Decree-Law No. 60/2023, Federal Decree-Law No. 40/2024 Reconstructed for this database from the next later edition. Superseded: 15 October 2025 by FDL 28/2025 | Archived | Read · Arabic |
| 1 November 2023 | As amended by Federal Decree-Law No. 60/2023 Reconstructed for this database from the next later edition. Superseded: 1 October 2024 by FDL 40/2024 (Articles 45 and 46 as replaced apply retroactively from 1 June 2023) | Archived | Read · Arabic |
| 25 October 2022 (15 days after publication in the Official Gazette on 10 October 2022) | Original text, as issued Reconstructed for this database from the next later edition. Superseded: 1 November 2023 by FDL 60/2023 | Archived | Read · Arabic |
Amending laws
These laws changed the text. Each page holds the full text of the amending law, with the Arabic original.
- Federal Decree-Law No. 60 of 2023 – issued 2 October 2023, in force 1 November 2023. Amends the Law (Top-up Tax) Text · Arabic
- Federal Decree-Law No. 40 of 2024 – issued 1 October 2024, in force 1 June 2023. Amends the Law (Articles 45, 46 – Withholding Tax) Text · Arabic
- Federal Decree-Law No. 28 of 2025 – issued 1 October 2025, in force 15 October 2025. Amends the Law (Articles 44, 49 bis) Text · Arabic
Compare editions
Legal redline: deleted words are struck through, added words are underlined.
- Original text (2022) → As amended by FDL 60/2023
- Original text (2022) → As amended by FDL 60/2023 and 40/2024
- Original text (2022) → As amended by FDL 60/2023, 40/2024 and 28/2025
- As amended by FDL 60/2023 → As amended by FDL 60/2023 and 40/2024
- As amended by FDL 60/2023 → As amended by FDL 60/2023, 40/2024 and 28/2025
- As amended by FDL 60/2023 and 40/2024 → As amended by FDL 60/2023, 40/2024 and 28/2025
History
- Issued (Federal Decree-Law No. 47 of 2022)
- Law in force (15 days after publication in the Official Gazette on 10 October 2022)
- Federal Decree-Law No. 40 of 2024 (issued 1 Oct 2024) replaces Articles 45 and 46 with effect from this date → Federal Decree-Law No. 40 of 2024
- Federal Decree-Law No. 60 of 2023 (issued 2 Oct 2023) in force: Top-up Tax definitions, Article 3 clause 3, Article 65 replaced → Federal Decree-Law No. 60 of 2023
- Federal Decree-Law No. 28 of 2025 (issued 1 Oct 2025) in force: Article 44 replaced, Article 49 bis added → Federal Decree-Law No. 28 of 2025