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
LexisNexis
The Cabinet:
Having reviewed the Constitution,
Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, and its amendments,
Federal Law No. 4/2023 Concerning Sports,
Pursuant to what was presented by the Minister of Finance and upon the approval of the Cabinet,
Decided:
Article 1 - Definitions
Definitions in Federal Decree-Law No. 47 of 2022 referred to above shall apply to this Decision, with the exception that, the following words and expressions shall have the meaning assigned against each, unless the context requires otherwise: