Federal Tax Authority
Cabinet Decision No. 1 of 2026 on Corporate Tax Exemption for Qualifying Sports Entities and Related Organizations
Establishes a Corporate Tax exemption framework, applied retrospectively to the 1 June 2023 Corporate Tax commencement date, for International Sports Entities, their Sports Entity subsidiaries, and Ancillary Entities, subject to registration, a 60-business-day application window, and annual eligibility declarations in place of tax returns.
What firms should do
Yes — qualifying sports bodies should register for Corporate Tax and apply for exemption within 60 business days of meeting conditions
- Regulator
- Federal Tax Authority
- Type
- Cabinet Decision
- Status
- Enacted
- Published
- 12 Jan 2026
- Takes effect
- 1 Jun 2023
- Reference
- Cabinet Decision No. 1 of 2026
- Topic
- Corporate Tax
- Impact
- Medium
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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