All acts / FTA Private Clarifications
FTA Private Clarifications (up to May 2026)
Corporate Tax – Summary of FTA Private Clarifications issued up to May 2026
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
- Cabinet Decision No. 100 of 2023 – Qualifying Income of Free Zone Persons
- Cabinet Decision No. 34 of 2025 – Qualifying Investment Funds and Limited Partnerships
- FTA Decision No. 5 of 2025 – Unincorporated Partnerships: compliance
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
- Ministerial Decision No. 120 of 2023 – Transitional rules: opening adjustments
- Ministerial Decision No. 229 of 2025 – Free Zone Qualifying Activities and Excluded Activities
- Ministerial Decision No. 230 of 2025 – Recognised Price Reporting Agencies
- Ministerial Decision No. 261 of 2024 – Unincorporated partnerships, foreign partnerships and family foundations
- Ministerial Decision No. 301 of 2024 – Tax Groups
- Ministerial Decision No. 302 of 2024 – Participation Exemption and foreign Permanent Establishment exemption
- Ministerial Decision No. 43 of 2023 – Persons not required to register
Other acts mentioned in the text
- Public Clarification CTP009 – Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 84 of 2025 – Audited financial statements