Federal Tax Authority

Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax

Sets out categories of persons/entities exempt from UAE Corporate Tax and the conditions attaching to that exemption. Issued 2 May 2025; published on FTA's Official Gazette listing 8 January 2026 — flagged for date uncertainty (underlying rule likely applicable from an earlier date).

What firms should do

Yes — confirm whether the entity qualifies for exemption under the specified conditions

Regulator: Federal Tax Authority
Type: Cabinet Decision
Status: Final/In Force
Published: 8 Jan 2026
Reference: Cabinet Decision No. 55 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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Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax

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