Federal Tax Authority

CTP009 – Application of the Valuation Method under the Transitional Rules on Disposal of Qualifying Immovable Property by a Real Estate Developer

Clarifies how real estate developers that are Taxable Persons must apply the market-value valuation method under Ministerial Decision No. 120 of 2023 transitional rules when disposing of Qualifying Immovable Property acquired before the Corporate Tax regime began.

What firms should do

Yes — real estate developers should confirm valuation methodology used for pre-CT-regime property disposals

Regulator: Federal Tax Authority
Type: Public Clarification
Status: Final/In Force
Published: 26 Sept 2025
Reference: Public Clarification CTP009
Topic: Corporate Tax
Impact: Medium

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

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CTP009 – Application of the Valuation Method under the Transitional Rules on Disposal of Qualifying Immovable Property by a Real Estate Developer

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