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In effectCabinet Resolution

UAE Tax LawCabinet Resolution No. (55) of 2025 Exempting Certain Persons from the Corporate Tax for the Purposes of Federal Decree by Law No. (47) of 2022 Regarding Taxation of Corporations and Businesses

UAE Federal Decree-Law·Cabinet Resolution No. (55) of 2025

قرار مجلس الوزراء بإعفاء بعض الأشخاص من ضريبة الشركات لأغراض المرسوم بقانون اتحادي في شأن الضريبة على الشركات والأعمال

Authoritative Arabic version per the official UAE Legislation portal

Issued Date
May 2, 2025
Effective from
June 1, 2023
Articles
3
Last synced
Oct 19, 2026
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Plain-language summary

  • Cabinet Resolution 55 of 2025 exempts specific persons from UAE corporate tax under Federal Decree-Law 47 of 2022.
  • Applies to entities and persons identified by the Cabinet as falling within designated exemption categories.
  • Removes corporate tax filing and payment obligations for those who qualify under this resolution.
  • Operates within the existing corporate tax framework set by Federal Decree-Law 47 of 2022.
  • Check the official text and Federal Tax Authority guidance to confirm eligibility and scope.

Exempts designated persons and entities from corporate tax obligations under Federal Decree-Law 47 of 2022, removing filing and payment requirements for qualify…

Synced from the official UAE Legislation portal · Plain-language summary by LEXAI

Article-level text

Key Articles

3 articles

  1. 1

    Article 1

    Article (1) Definitions The same definitions used in the above-referenced Federal Decree by Law No. (47) of 2022 shall apply to this Resolution.

  2. 2

    Article 2

    Article (2) Exemption from Corporate Tax For the purposes of Paragraph (i) of Clause (1) of Article (4) of the above-referenced Federal Decree by Law No. (47) of 2022, a Taxable Person established or incorporated under the legislation of another country or foreign jurisdiction, and which is fully owned or controlled by the Exempt Person defined in Paragraphs (a), (b), (f), and (g) of Clause (1) of Article (4) of the above-referenced Federal Decree by Law No. (47) of 2022 shall be exempt from the corporate tax provided that it conducts any of the following activities: 1. Exclusively conducts the business of the Exempt Person in whole or in part; 2. Exclusively holds assets or invests funds for the benefit of the Exempt Person; or 3. Exclusively carries out activities that are ancillary to the activities conducted by the Exempt Person.

    -- 1 of 2 --

    Cabinet Resolution of 2025 Exempting Certain Persons from the Corporate Tax for the Purposes of Federal Decree by Law of 2022 Regarding Taxation of Corporations and Businesses 2

  3. 3

    Article 3

    Article (3) Publication and Entry into Force This Resolution shall be published in the Official Gazette, and shall enter into force as of June 1, 2023. Mohammed Bin Rashid Al Maktoum Prime Minister Issued by US On: Dhu al-Qadah 4, 1446 A.H Corresponding to: May 2, 2025 AD

    -- 2 of 2 --

Note: The Arabic text of this legislation is the authoritative version as per the official UAE Legislation portal.

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