Cabinet Decision No. 1/2026 On Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses
Type
Law
Issued on
12 Jan 2026 (corresponding to 23 Rajab 1447 H)
Nature
Cabinet Decision
Jurisdiction
United Arab Emirates
Taxonomy
Sport, Corporation Tax, Business Taxes
Copyright
SADER
The Council of Ministers:
After perusal of the Constitution;
Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, and its amendments;
Federal Law No. 4/2023 on Sports;
Based on the proposal of the Minister of Finance, and the approval of the Cabinet,
Has decided the following:
Article 1 - Definitions
The definitions mentioned in the aforesaid Federal Decree-Law No. 47/2022 shall apply to this Decision. Otherwise, the following terms and expressions shall have the meanings assigned against each, unless the context requires otherwise: