Federal Decree-Law No. 47/2022 On the Taxation of Corporations and Businesses

Corporate Income Tax Law

Amended by:

Federal Decree-Law No. 60/2023 dated 02/10/2023

His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law:

Having reviewed the Constitution,

Federal Law No. 1/1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

Federal Law No. 26/1981 on the Commercial Maritime Law, and its amendments,

Federal Law No. 5/1985 promulgating the Civil Transactions Law, and its amendments,

Federal Law No. 18/1993 promulgating the Commercial Transactions Law, and its amendments,

Federal Law No. 4/2000 on the Emirates Securities and Commodities Authority and Market, and its amendments,

Federal Law No. 8/2004 on the Financial Free Zones,

Federal Law No. 6/2007 on the Regulation of Insurance Operations, and its amendments,

Federal Law No. 2/2008 on the National Societies and Associations of Public Welfare, and its amendments,

Federal Law No. 8/2011 on the Reorganisation of the State Audit Institution,

Federal Law No. 4/2012 on the Regulation of Competition,

Federal Law No. 2/2014 on Small and Medium Enterprises,