Federal Tax Authority

Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts

Sets the conditions REITs must satisfy to qualify for Corporate Tax exemption as Qualifying Investment Funds, feeding into the later FTA Decision No. 8 of 2025 on investor-level compliance timelines. Issued 14 April 2025, published on FTA's Official Gazette listing 10 October 2025 — flagged for date uncertainty.

What firms should do

Yes — REIT managers should confirm continued satisfaction of exemption conditions

Regulator: Federal Tax Authority
Type: Ministerial Decision
Status: Final/In Force
Published: 10 Oct 2025
Reference: Ministerial Decision No. 96 of 2025
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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Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts

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