UAE corporate tax penalties apply whether or not any tax is owed. The AED 10,000 late registration UAE corporate tax penalty, the AED 500 per month late Corporate Tax filing charge, the 14% per annum late payment rate, and the AED 250,000 cap on transfer pricing disclosure failures are all active and enforced by the FTA in 2026. This guide covers every UAE corporate tax penalty under the current framework, the Cabinet Decision No. 129 of 2025 changes effective from April 2026, the UAE corporate tax penalty waiver available until July 2026 under FTA Public Clarification CTP006, how to claim it, what to do if you have already paid, and how to reduce exposure through voluntary disclosure.
Part of the mzeed Complete Tax Series
This article covers UAE corporate tax penalties and the AED 10,000 penalty waiver in full. For a complete overview including rates, registration, free zone rules, and how to file your return, read the UAE Corporate Tax 2026: Complete Guide for Businesses.
The UAE Corporate Tax Penalties Framework: Two Cabinet Decisions
UAE corporate tax penalties are governed by two Cabinet Decisions, both of which are currently operative and enforced by the FTA:
| Instrument | Effective Date | Subject Matter |
| Cabinet Decision No. 10 of 2024 | 1 March 2024 | Establishes administrative penalties for violations of Federal Decree-Law No. 47 of 2022. Sets the AED 10,000 registration penalty, AED 500/1,000 per month late filing penalties, record-keeping penalties, and Transfer Pricing Disclosure penalties. |
| Cabinet Decision No. 129 of 2025 | 14 April 2026 | Revised the late payment penalty structure. Replaced the previous 2% immediate penalty plus 4% per month structure with a single 14% per annum rate calculated monthly on the outstanding tax balance. Applies to tax periods assessed on or after 14 April 2026. |
Which UAE Corporate Tax Penalties Rate Applies to You
For the late payment UAE corporate tax penalty specifically, Cabinet Decision No. 129 of 2025 (effective 14 April 2026) applies to assessments issued on or after that date. If your corporate tax return for the financial year ending 31 December 2025 results in a tax liability not paid by 30 September 2026, the 14% per annum rate will apply to any outstanding balance from 1 October 2026 onwards. The old 2%/4% structure only applied to penalties that had already accrued before 14 April 2026 under the previous framework.
The AED 10,000 UAE Corporate Tax Penalty for Late Registration
The primary UAE corporate tax penalty for unregistered businesses is a fixed administrative fine of AED 10,000 under Cabinet Decision No. 10 of 2024, applying to any taxable person that fails to submit a registration application within the deadline prescribed by FTA Decision No. 3 of 2024.
Key characteristics of this penalty:
- This UAE corporate tax penalty is fixed at AED 10,000 regardless of revenue or tax owed. A dormant company with zero income incurs the same UAE corporate tax penalty as a business with AED 50 million in revenue.
- It is charged automatically through EmaraTax. The FTA does not issue a warning before applying the penalty. The penalty appears in the taxable person’s EmaraTax account once the system identifies a missed registration deadline.
- It applies to every separately registered legal entity. A business owner with three separate companies, each of which missed the deadline, faces a potential AED 30,000 in total registration penalties across all three entities.
- It applies even where the business owes no corporate tax. The penalty is for failing to register, not for failing to pay tax. A business within the 0% income band still incurs AED 10,000 if it registered late.
- All 2024 registration deadlines have passed. Every business established before 1 March 2024 had a registration deadline in 2024 based on its trade licence issuance month. Those deadlines have passed. Businesses that have not yet registered are already exposed to the penalty.
Free Zone Companies Face the Same UAE Corporate Tax Penalties
A common and costly misconception is that free zone companies claiming the 0% corporate tax rate are not required to register and therefore not exposed to UAE corporate tax penalties for late registration. Every free zone entity, including Qualifying Free Zone Persons, must register for corporate tax. The 0% rate is claimed on the annual return, not by avoiding Corporate Tax registration. A QFZP that did not register by its 2024 deadline is exposed to the full AED 10,000 penalty.
GET STARTED TODAY
Let mazeed Handle Your Corporate Tax
Join 4,000+ UAE businesses using mazeed to stay compliant and avoid costly mistakes.
The UAE Corporate Tax Penalty Waiver: How It Works in 2026
On 14 April 2025, the UAE Cabinet approved the UAE corporate tax penalty waiver initiative to waive the AED 10,000 late registration UAE corporate tax penalty for eligible taxable persons. The FTA issued Public Clarification CTP006 on 17 July 2025, which provides the authoritative and detailed explanation of how the waiver operates, who qualifies, and the exact mechanics of how the penalty is removed or refunded.
The FTA announced in May 2026 that more than 68,600 taxable persons had already benefited from the UAE corporate tax penalty waiver during 2025 and the first months of 2026, and that the authority expects the total number of beneficiaries to exceed 91,000 under the Cabinet decision.
The Single Condition for the UAE Corporate Tax Penalty Waiver
There is one condition to access the UAE corporate tax penalty waiver. The taxable person, or exempt person required to register, must submit the first corporate tax return or annual declaration within seven months from the end of the first tax period or first financial year. That is the entire requirement.
There is no separate application form, no explanation required, no supporting documents to submit, and no need to contact the FTA directly. The waiver is triggered automatically when the filing is completed within the seven-month window.
Who Is Covered by the UAE Corporate Tax Penalty Waiver
FTA Public Clarification CTP006 specifies the following categories of person as eligible for the UAE corporate tax penalty waiver:
- Any natural person, juridical person, or other person required to file a corporate tax return who registered late
- A person who registered as a taxable person but subsequently formed or joined a Tax Group (the waiver applies to the first period before group formation)
- Qualifying public benefit entities listed in Cabinet Decision No. 37 of 2023 that were required to register and filed their annual declaration late
- Exempt persons under Article 4(1)(f), (g), (h), or (i) of the Decree-Law, including Qualifying Investment Funds, public and private pension or social security funds, and certain wholly government-owned juridical persons required to file annual declarations
What Happens When the Condition Is Met
As confirmed in FTA Public Clarification CTP006, when an eligible person files within seven months of the first tax period end, the FTA will:
- Waive the penalty if it has not yet been paid, removing it from the EmaraTax account entirely
- Credit AED 10,000 to the EmaraTax account if the penalty has already been paid
- Treat any pending reconsideration request for the penalty as null and void under this initiative (the waiver replaces any ongoing reconsideration process)
- Take no further action if a reconsideration request for the penalty was already approved before the initiative
The Waiver Applies to the First Tax Period Only
FTA Public Clarification CTP006 explicitly states that the waiver initiative applies only to the first tax period, whether past or future. A business that was late registering and missed the waiver for its first tax period cannot access the waiver for a second or subsequent period. The initiative covers businesses whose first tax period has already ended, as well as those whose first tax period has not yet ended at the time of filing.
UAE Corporate Tax Penalty Waiver Deadlines by Financial Year End
The UAE corporate tax penalty waiver window runs from the end of the first tax period, not from a single national cut-off date. The deadline differs for each business depending on when its first tax period ended. The table below shows UAE corporate tax penalty waiver deadlines for the most common financial year ends. Note that several have already passed.
Penalty Waiver Deadlines by First Tax Period End
| First period ends 31 Dec 2024 | First period ends 31 March 2025 | First period ends 30 June 2025 |
| 31 July 2025 | 31 October 2025 | 31 January 0202 |
| Deadline has passed. If you missed it, the penalty is final. | Deadline has passed. | Deadline has passed |
| First period ends 30 Sept 2025 | First period ends 31 Dec 2025 | First period ends 31 March 2026 |
| 30 April 2026 | 31 July 2026 | 31 October 2026 |
| Deadline has passed. | Most businesses. Active deadline. File by this date to access the waiver. | Upcoming. For businesses with March year ends. |
UAE Corporate Tax Penalty Waiver: 7-Month Window Is Not the Same as the 9-Month Filing Deadline
This is the most common source of confusion. The standard corporate tax return deadline is nine months from the end of the financial year. The penalty waiver requires filing within seven months from the end of the first tax period. For the majority of UAE businesses with a December 2025 year end, the waiver deadline is 31 July 2026, which is two months earlier than the standard 30 September 2026 filing deadline. A business that files on 15 September 2026 will meet the standard filing deadline but will have missed the penalty waiver window.
How to Claim the UAE Corporate Tax Penalty Waiver on EmaraTax
The UAE corporate tax penalty waiver requires no separate application or form submission. The steps to claim it are:
1- Complete corporate tax registration if not already done
Log in to EmaraTax at eservices.tax.gov.ae using UAE Pass and complete the corporate tax registration process. Your Tax Registration Number (TRN) is required before you can file a return. If you have already registered but late, proceed directly to Step 2.
2- Determine your waiver deadline
Identify your first tax period end date. Add seven months. That is your waiver deadline. For a December 2025 year end, the deadline is 31 July 2026. Confirm this date before proceeding, as filing after the seven-month window extinguishes waiver eligibility for good.
3- Prepare your financial statements and return
The waiver is triggered by filing the return, which means the return must be complete and accurate. Prepare your IFRS financial statements, calculate taxable income, confirm any elections (Small Business Relief, QFZP, Participation Exemption), and prepare the transfer pricing disclosure if applicable. A return filed with materially incorrect data to meet the deadline and then corrected later does not protect the waiver entitlement.
4- File the corporate tax return on EmaraTax by the seven-month deadline
Complete and submit the return through EmaraTax. Once the return is submitted within the seven-month window, the FTA system automatically identifies the late registration, confirms the filing date, and processes the waiver. No further action is required on your part.
5- Confirm the penalty has been removed from your EmaraTax account
After filing, log back into EmaraTax and review the tax account summary. The AED 10,000 penalty should be removed from outstanding liabilities if it was unpaid, or appear as a credit if it was already paid. If the penalty remains after 5 to 10 business days from filing, contact the FTA through the EmaraTax support portal to confirm the waiver has been applied.
Software & Experts Together!
New Way to Manage Corporate Tax in UAE
Just scan your invoices and our team will handle all your compliance process inside your mazeed account.
Already Paid the UAE Corporate Tax Penalty? How to Reclaim It
Where a business paid the UAE corporate tax penalty before becoming aware of the waiver initiative, or before the UAE corporate tax penalty waiver was announced in April 2025, and subsequently meets the waiver conditions by filing within seven months, the FTA automatically credits AED 10,000 to the business’s EmaraTax account. This is confirmed explicitly in FTA Public Clarification CTP006.
Once the credit appears on the EmaraTax account, the business has two options:
- Leave the credit on account: The AED 10,000 credit can be applied against any future corporate tax liability (or VAT or excise tax liability) without any action. It reduces future payments automatically when the next liability is assessed.
- Request a cash refund: A refund application can be submitted through EmaraTax. The refund process is governed by Federal Decree-Law No. 28 of 2022 on Tax Procedures, as amended by Federal Decree-Law No. 17 of 2025. The FTA processes refund requests within 20 business days of a complete application.
Reconsideration Requests Are Superseded by the Waiver
FTA Public Clarification CTP006 confirms that where a business has a pending reconsideration request for the AED 10,000 penalty at the time it files within the seven-month window, that reconsideration request becomes null and void under the waiver initiative. The waiver replaces the reconsideration process entirely. The business does not need to withdraw the reconsideration request; the FTA handles it automatically once the filing condition is met.
UAE Corporate Tax Penalties for Late Filing
The UAE corporate tax penalty for late filing under Cabinet Decision No. 10 of 2024 is progressive, applying when a return is not submitted by the nine-month deadline:
| od of Lateness | Penalty Per Month | Cumulative Maximum |
| Months 1 to 12 after the deadline | AED 500 | AED 6,000 after 12 months |
| Month 13 onwards | AED 1,000 | Accumulates indefinitely until filed |
Important points about the late filing penalty:
- A single day late counts as a full month. A return filed on 1 October 2026 (one day after the 30 September 2026 deadline) incurs AED 500 immediately. The penalty does not pro-rate within a month.
- The penalty applies even where no tax is owed. A business with zero taxable income still incurs AED 500 per month if the return is not filed on time.
- Late filing and late payment penalties are cumulative and independent. A business that files late and also has an unpaid tax liability incurs both sets of penalties simultaneously from the day after the deadline.
- The UAE corporate tax penalty waiver does not cover late filing. FTA Public Clarification CTP006 explicitly limits the waiver initiative to the AED 10,000 registration penalty only. All other penalties, including late filing and late payment charges, must be paid in full.
Example: Return Filed 15 Months Late
| Months 1 to 12 (12 x AED 500) | AED 6,000 |
| Months 13 to 15 (3 x AED 1,000) | AED 3,000 |
| Total late filing penalty | AED 9,000 |
UAE Corporate Tax Penalty for Late Payment: 14% Per Annum (Updated April 2026)
The UAE corporate tax penalty for late payment was revised by Cabinet Decision No. 129 of 2025, effective 14 April 2026, replacing the previous structure with a single rate of 14% per annum on the outstanding tax balance, calculated monthly. This is the rate that applies to all corporate tax liabilities assessed on or after 14 April 2026, including the 30 September 2026 payment deadline for the December 2025 financial year.
The 14% annual rate equates to approximately 1.17% per month on the outstanding balance. The penalty accrues from the day after the filing and payment deadline until the full tax liability is paid.
Example: AED 200,000 Tax Liability Paid 6 Months Late
| Outstanding tax | AED 200,000 |
| Annual rate | 14% |
| Monthly rate | 1.17% |
| 6 months penalty (AED 200,000 x 1.167% x 6) | AED 14,000 |
| Total to pay (tax + late payment penalty) | AED 214,000 |
No Cap on the UAE Corporate Tax Penalty for Late Payment
Unlike the late filing penalty, which accumulates as discrete monthly charges, the 14% per annum late payment penalty has no maximum cap. It continues accruing on the outstanding balance until every dirham of tax is paid. A business owing AED 500,000 in corporate tax that delays payment for two years would face approximately AED 140,000 in late payment interest alone, on top of any late filing penalties. Early payment or an instalment arrangement with the FTA is always preferable to allowing interest to accumulate.
Other UAE Corporate Tax Penalties: Administrative Fines Table
Beyond the registration, filing, and payment penalties, Cabinet Decision No. 10 of 2024 establishes additional administrative fines for record-keeping failures, transfer pricing disclosure omissions, and audit non-cooperation.
| Violation | Penalty Amount | Legal Basis |
| Failure to maintain required financial records and accounts | AED 10,000 (first instance). AED 20,000 if repeated within 24 months. | Cabinet Decision No. 10 of 2024 |
| Failure to submit Transfer Pricing Disclosure Form when required (AED 40M related party transaction threshold) | AED 1,000 per month up to a maximum of AED 250,000 | Cabinet Decision No. 10 of 2024 |
| Failure to submit a Country-by-Country Report | AED 1,000,000 (first instance). AED 250,000 per month up to AED 1,000,000 for late submission thereafter. | Cabinet Decision No. 10 of 2024 |
| Failure to notify the FTA of a change in information within the required period | AED 1,000 per month up to a maximum of AED 10,000 | Cabinet Decision No. 10 of 2024 |
| Submission of an incorrect return or voluntary disclosure (understating tax) identified by FTA audit | 15% of the additional tax assessed, plus recovery of the full unpaid tax | Cabinet Decision No. 10 of 2024 |
| Failure to cooperate with FTA audit or inspection | AED 20,000 | Cabinet Decision No. 10 of 2024 |
| Facilitation of tax evasion by a third party | Equal to the amount of tax evaded, minimum AED 50,000 | Federal Decree-Law No. 47 of 2022 |
Voluntary Disclosure: Reducing UAE Corporate Tax Penalties for Return Errors
Where a business identifies a material error in a previously filed return, submitting a voluntary disclosure through EmaraTax before the FTA initiates an audit is the most effective way to limit the financial impact. The principle is the same across all UAE taxes: a proactive disclosure attracts lower penalties than an error discovered during an audit.
Two Mechanisms for Correcting Errors
- Small error correction (AED 10,000 or less impact on taxable income): Errors that change taxable income by AED 10,000 or less can be corrected as an adjustment in the next period’s return. No formal voluntary disclosure is needed, and no penalty applies to the correction itself.
- Formal voluntary disclosure (impact above AED 10,000): Filed through EmaraTax. The FTA reviews the disclosure and, if accepted, issues an amended assessment reflecting the corrected tax position. A penalty applies on the additional tax identified, but at a reduced rate compared to an audit finding.
Penalty Comparison: Voluntary Disclosure vs FTA Audit Finding
| Scenario | Penalty on the Tax Shortfall |
| Error identified and voluntary disclosure submitted proactively, before FTA contact | Reduced penalty rate. Exact percentage confirmed in the voluntary disclosure assessment. |
| Error identified in FTA audit or after FTA initiates enquiry | 15% of additional tax assessed, plus recovery of full unpaid tax, plus late payment interest at 14% per annum from the original deadline. |
File the Voluntary Disclosure Before the FTA Contacts You
Federal Decree-Law No. 17 of 2025, which updated the Tax Procedures Law effective 1 January 2026, streamlined the voluntary disclosure process with clearer FTA response timelines. A business that identifies a material filing error should submit the voluntary disclosure promptly. Once the FTA issues an audit notification or enquiry letter, the reduced penalty rate for voluntary disclosures is no longer available for the matters covered by that notification.
UAE Corporate Tax Penalty Reconsideration and Waiver Request
Where a UAE corporate tax penalty has been imposed that is not covered by the waiver initiative (that is, any penalty other than the AED 10,000 registration penalty in the first tax period), the business can apply for a reconsideration through EmaraTax. Reconsideration is not the same as an appeal and does not guarantee a reduction or removal of the penalty. The FTA reviews the application on the specific facts and may maintain, reduce, or remove the penalty depending on the circumstances.
Grounds on which the FTA has historically considered reconsideration requests include: genuine factual errors in the FTA’s identification of the violation, force majeure circumstances beyond the business’s control that directly caused the non-compliance, and first-time minor violations with otherwise strong compliance history.
A reconsideration request must be submitted within 40 business days of receiving the UAE corporate tax penalties notification. If the FTA’s reconsideration decision is unfavourable, the business can escalate to the Tax Disputes Resolution Committee within 40 business days of the reconsideration decision.
Worked Examples: UAE Corporate Tax Penalties in Practice
Example 1: Business That Can Still Access the UAE Corporate Tax Penalty Waiver
Scenario: Dubai LLC, Financial Year Ending 31 December 2025
Facts: A Dubai mainland LLC was required to register for corporate tax by May 2024 (based on its trade licence issuance month under FTA Decision No. 3 of 2024). It did not register until March 2026. The FTA issued an AED 10,000 administrative penalty in November 2024.
First tax period: 1 January 2025 to 31 December 2025 (assuming this is the first period from which tax applies given its late start in the corporate tax system).
Waiver deadline: 31 July 2026 (seven months from 31 December 2025).
Action required: File the first corporate tax return on EmaraTax by 31 July 2026 to claim the UAE corporate tax penalty waiver. Once filed, the AED 10,000 UAE corporate tax penalty already paid is automatically credited to the EmaraTax account. The business can then apply for a cash refund or leave the credit for future tax payments.
What is NOT covered: Any late filing penalties for returns due before the first period (if any annual declarations were due) must be paid in full. The waiver covers only the AED 10,000 registration penalty.
Example 2: Late Payment Penalty Calculation Under the New Framework
Scenario: Sharjah Trading Company, Tax Liability of AED 90,000, Payment Delayed by 4 Months
Facts: A Sharjah mainland trading company has a financial year ending 31 December 2025. Tax liability is AED 90,000. The return is filed on time on 30 September 2026, but the payment is not made until 31 January 2027, four months after the deadline.
Late payment penalty (Cabinet Decision No. 129 of 2025): 14% per annum on AED 90,000 for 4 months.
Monthly rate: 14% divided by 12 = 1.1667% per month.
Total penalty: AED 90,000 x 1.1667% x 4 months = AED 4,200.
Late filing penalty: None, because the return was filed on time.
Total to pay on 31 January 2027: AED 90,000 (tax) + AED 4,200 (late payment penalty) = AED 94,200.
Example 3: Business That Missed the UAE Corporate Tax Penalty Waiver Deadline
Scenario: Abu Dhabi LLC, First Period Ending 31 December 2024, Registered Late
Facts: An Abu Dhabi LLC had a first corporate tax period ending 31 December 2024. It registered for corporate tax in September 2025 and filed its first return on 15 September 2025. The AED 10,000 penalty was imposed for late registration.
Waiver deadline for first period ending 31 December 2024: 31 July 2025 (seven months after 31 December 2024).
Filing date: 15 September 2025. This is after the 31 July 2025 waiver deadline.
Result: The waiver is not available. The filing was within the standard nine-month deadline (30 September 2025), so no late filing penalty applies. However, the AED 10,000 registration penalty is final and must be paid. The business cannot re-enter the waiver window for the first tax period. A reconsideration request may be submitted to the FTA, but outcome is not guaranteed.
Key lesson: The UAE corporate tax penalty waiver deadline is two months earlier than the standard filing deadline. Filing at the last minute before the standard nine-month deadline is likely to miss the waiver window.
Frequently Asked Questions on UAE Corporate Tax Penalties
Does the UAE corporate tax penalty waiver apply to penalties other than late registration?
No. FTA Public Clarification CTP006 is explicit: the UAE corporate tax penalty waiver covers only the AED 10,000 administrative penalty for failure to submit a corporate tax registration application within the prescribed deadline. It does not apply to late filing penalties, late payment interest, record-keeping penalties, Transfer Pricing Disclosure penalties, or any other administrative penalty under Cabinet Decision No. 10 of 2024.
My business has no taxable income. Do I still face UAE corporate tax penalties for late registration?
Yes. The AED 10,000 registration penalty applies regardless of income level. A business with zero revenue incurs the same penalty as a large trading company. The only way to avoid or recover this penalty is through the waiver, which requires filing the first return within seven months of the first tax period end.
Can I file a partial return to trigger the UAE corporate tax penalty waiver and amend later?
The FTA’s position, as confirmed in the CTGTXR1 guide and in FTA Public Clarification CTP006, is that the return must be filed accurately. Filing an incomplete or materially inaccurate return solely to trigger the waiver deadline and then amending via voluntary disclosure is not a recommended approach. If the original return contains a material error that understates tax by more than AED 10,000, a voluntary disclosure is required and penalty implications on the shortfall will apply regardless of the waiver having been obtained for the registration penalty.
What UAE corporate tax penalties apply for missing audited accounts as a QFZP?
Failure to maintain required records, including audited financial statements for a QFZP, falls under the UAE corporate tax penalty for record-keeping failures of AED 10,000 for the first instance, increasing to AED 20,000 for a repeat violation within 24 months. Beyond the administrative penalty, the absence of audited accounts during an FTA audit may result in the FTA challenging the QFZP status for the period, which can trigger 9% tax on all income for that period and the four subsequent periods.
Is the 14% per annum UAE corporate tax penalty rate simple interest or compound?
The 14% rate under Cabinet Decision No. 129 of 2025 is applied as a straightforward monthly calculation on the outstanding balance (14% divided by 12 per month), not as compound interest. If the balance reduces due to partial payment, the rate applies to the remaining outstanding balance from that point.
Official References
[1] Cabinet Decision No. 10 of 2024 on Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022. Cabinet of the UAE. Effective 1 March 2024.
[2] Cabinet Decision No. 129 of 2025 Amending Cabinet Decision No. 10 of 2024. Effective 14 April 2026. Replaced the previous 2%/4% late payment structure with 14% per annum.
[3] FTA Corporate Tax Public Clarification CTP006: Waiver of Administrative Penalty for Failure to Submit a Corporate Tax Registration Application Within the Specified Deadline. Federal Tax Authority, 17 July 2025. tax.gov.ae
[4] Deloitte Middle East: “Public Clarification on Penalty Waiver Released.” July 2025. Analysis of FTA CTP006. deloitte.com
[5] Emirates 24/7: “UAE Tax Authority: Over 68,600 Benefit from Corporate Tax Penalty Waiver, Total Set to Exceed 91,000.” May 2026. emirates247.com
[6] Gulf News: “UAE Corporate Tax Penalty Waiver May Benefit 91,000 Businesses.” May 2026. gulfnews.com
[7] FTA Decision No. 3 of 2024 on Timelines for Corporate Tax Registration of Taxable Persons. Federal Tax Authority. Effective 1 March 2024.
[8] Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Ministry of Finance, UAE. mof.gov.ae
[9] Federal Decree-Law No. 17 of 2025 Amending Federal Decree-Law No. 28 of 2022 on Tax Procedures. Ministry of Finance, UAE. Effective 1 January 2026.
[10] FTA Corporate Tax Returns Guide CTGTXR1. Federal Tax Authority. November 2024. Confirms voluntary disclosure thresholds and procedures. tax.gov.ae
[11] Cabinet Decision No. 37 of 2023 on Qualifying Public Benefit Entities. Cabinet of the UAE.
[12] Federal Tax Authority Corporate Tax Legislation Index. Full index of all Cabinet Decisions and Ministerial Decisions under Federal Decree-Law No. 47 of 2022. tax.gov.ae
Disclaimer: This publication is for informational purposes only and should not be considered professional or legal advice. While we strive for accuracy, we make no guarantees regarding completeness or applicability. mazeed, its members, employees, and agents do not accept or assume any liability, responsibility, or duty of care for any actions taken or decisions made based on this content. For official tax guidance, please refer to the UAE Ministry of Finance and the Federal Tax Authority.
