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In effectCabinet Resolution

UAE Tax LawCabinet Resolution No. (63) of 2025 Regarding Unincorporated Partnership Treated as Taxable Person in their Own Right for the Purposes of Federal Decree by Law No. (47) of 2022 Regarding Taxation and Corporations and Businesses

UAE Federal Decree-Law·Cabinet Resolution No. (63) of 2025

قرار مجلس الوزراء بشأن الائتلاف المشترك الذي يعامل كخاضع بحد ذاته لأغراض المرسوم بقانون اتحادي في شأن الضريبة على الشركات والأعمال

Authoritative Arabic version per the official UAE Legislation portal

Issued Date
May 14, 2025
Effective from
June 1, 2023
Articles
3
Last synced
Oct 19, 2026
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Plain-language summary

  • Lets certain unincorporated partnerships be taxed as a single entity, not through each individual partner.
  • Applies under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022).
  • Partners must jointly apply to the Federal Tax Authority to get this treatment.
  • Once approved, the partnership files and pays corporate tax on its own income.
  • Aims to simplify tax compliance for joint ventures and similar business arrangements.

Permits unincorporated partnerships to be treated as single taxable entities under Federal Decree-Law No.

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 definitions set out in Federal Decree by Law No. (47) of 2022, referred to above, shall apply to this Resolution.

  2. 2

    Article 2

    Article (2) Implications of Treating Unincorporated Partnerships as Taxable Persons in Their Own Right Where the Authority approves the application submitted by the partners in an Unincorporated Partnership pursuant to Clause (8) of Article (16) of Federal Decree by Law No. (47) of 2022, referred to above, to treat the Unincorporated Partnership as a Taxable Person in its own right, the Unincorporated Partnership shall be considered a legal resident person for the purposes of the aforementioned Corporate Tax Law.

    -- 1 of 2 --

    Cabinet Resolution of 2025 Regarding Unincorporated Partnership Treated as Taxable Person in their Own Right 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: Dated: Dhul-Qi'dah 16, 1446 AH Corresponding to: May 14, 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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