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UAE Legislation Library.

562 official documents: laws, decisions, regulations, clarifications, guides and forms from the FTA, the Ministry of Finance, the Ministry of Economy, DIFC, ADGM, JAFZA and the Government of Dubai. Official texts only, searchable and downloadable.

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DecisionMinisterial Decision 83 of 2026 - Share Transfer RestrictionsGuideMoE Supplemental Guidance - Independent Accountants and Auditors - 2026RegulationDIFC - Prescribed Company Regulations (rev 2026)DecisionFTA Decision 12 of 2026 - Registration and Deregistration TimelinesDecisionFTA Decision 6 of 2026 - Additional Compliance Procedures for Qualifying Free Zon…DecisionMinisterial Decision 131 of 2026 - Amending Ministerial Decision 73 of 2023 on Sm…DecisionMinisterial Decision 133 of 2026 - Entities Required to File the Pillar Two Infor…DecisionMinisterial Decision 24 of 2026 - Implementation of Cabinet Decision 215 of 2025…DecisionMinisterial Decision 96 of 2026 - Commentary and Agreed Administrative Guidance f…ClarificationCTP010 - Meaning of Director and Officer for Payments to Connected Persons (Artic…ClarificationCTP011 - Downward Adjustments in the Tax Return to Comply with the Corporate Tax LawClarificationCTP012 - Corporate Tax Treatment of Payments on Additional Tier 1 Instruments by…ClarificationSummary of FTA Private Clarifications - Corporate Tax (issued to May 2026)GuideCTGFF1 - Taxation of Family FoundationsGuideFTA Business Bulletin - Corporate Tax LossesGuideFTA Business Bulletin - Small BusinessGuideTTGEIE1 - Top-up Tax - Excluded Entities and Investment EntitiesGuideTTGREG1 - Top-up Tax - Scope and RegistrationDecisionFTA Decision 13 of 2026 - Verification of Validity and Integrity of Supplies befo…DecisionFTA Directive on Tax Transactions 1 of 2026 - VAT on Judicial Expert ServicesDecisionFTA Directive on Tax Transactions 2 of 2026 - Adjustments of Output and Input Tax…DecisionFTA Directive on Tax Transactions 3 of 2026 - Converting the Value of Digital Cur…DecisionMinisterial Decision 83 of 2026 - Share Transfer RestrictionsGuideMoE Supplemental Guidance - Independent Accountants and Auditors - 2026RegulationDIFC - Prescribed Company Regulations (rev 2026)DecisionFTA Decision 12 of 2026 - Registration and Deregistration TimelinesDecisionFTA Decision 6 of 2026 - Additional Compliance Procedures for Qualifying Free Zon…DecisionMinisterial Decision 131 of 2026 - Amending Ministerial Decision 73 of 2023 on Sm…DecisionMinisterial Decision 133 of 2026 - Entities Required to File the Pillar Two Infor…DecisionMinisterial Decision 24 of 2026 - Implementation of Cabinet Decision 215 of 2025…DecisionMinisterial Decision 96 of 2026 - Commentary and Agreed Administrative Guidance f…ClarificationCTP010 - Meaning of Director and Officer for Payments to Connected Persons (Artic…ClarificationCTP011 - Downward Adjustments in the Tax Return to Comply with the Corporate Tax LawClarificationCTP012 - Corporate Tax Treatment of Payments on Additional Tier 1 Instruments by…ClarificationSummary of FTA Private Clarifications - Corporate Tax (issued to May 2026)GuideCTGFF1 - Taxation of Family FoundationsGuideFTA Business Bulletin - Corporate Tax LossesGuideFTA Business Bulletin - Small BusinessGuideTTGEIE1 - Top-up Tax - Excluded Entities and Investment EntitiesGuideTTGREG1 - Top-up Tax - Scope and RegistrationDecisionFTA Decision 13 of 2026 - Verification of Validity and Integrity of Supplies befo…DecisionFTA Directive on Tax Transactions 1 of 2026 - VAT on Judicial Expert ServicesDecisionFTA Directive on Tax Transactions 2 of 2026 - Adjustments of Output and Input Tax…DecisionFTA Directive on Tax Transactions 3 of 2026 - Converting the Value of Digital Cur…
562Documents
15Categories
6Kinds of document
11Issuing authorities

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DocumentAuthorityKindYearFile
Ministerial Decision 83 of 2026 - Share Transfer RestrictionsCompanies & CommercialUAE FederalDecision2026Open PDF76 KB
Ministerial Decision 137 of 2024 - Registrar Controls and Private JSC GovernanceCompanies & CommercialUAE FederalDecision2024Open PDF155 KB
Ministerial Decision 138 of 2024 - Foreign Company BranchesCompanies & CommercialUAE FederalDecision2024Open PDF97 KB
Cabinet Decision 109 of 2023 - Beneficial Owner ProceduresCompanies & CommercialUAE FederalDecision2023Open PDF135 KB
Federal Decree-Law 51 of 2023 - Financial and Bankruptcy LawCompanies & CommercialUAE FederalLaw2023Open PDF693 KB
Cabinet Decision 102 of 2022 - Administrative Penalties Commercial CompaniesCompanies & CommercialUAE FederalDecision2022Open PDF143 KB
Cabinet Decision 107 of 2022 - Commercial Register Implementing RegulationCompanies & CommercialUAE FederalRegulation2022Open PDF90 KB
Cabinet Decision 77 of 2022 - Limited Liability CompaniesCompanies & CommercialUAE FederalDecision2022Open PDF94 KB
Cabinet Decision 79 of 2022 - Corporate Social ResponsibilityCompanies & CommercialUAE FederalDecision2022Open PDF77 KB
Cabinet Resolution 1 of 2022 - Executive Regulations of Labour LawCompanies & CommercialUAE FederalRegulation2022Open PDF652 KB
Federal Decree-Law 37 of 2022 - Family CompaniesCompanies & CommercialUAE FederalLaw2022Open PDF316 KB
Federal Decree-Law 50 of 2022 - Commercial Transactions LawCompanies & CommercialUAE FederalLaw2022Open PDF353 KB
Federal Decree-Law 32 of 2021 - Commercial Companies LawCompanies & CommercialUAE FederalLaw2021Open PDF1006 KB
Federal Decree-Law 33 of 2021 - Labour Relations (consolidated with amendments)Companies & CommercialUAE FederalLaw2021Open PDF1.0 MB
Federal Decree-Law 37 of 2021 - Commercial RegisterCompanies & CommercialUAE FederalLaw2021Open PDF210 KB
Federal Decree-Law 45 of 2021 - Personal Data Protection LawCompanies & CommercialUAE FederalLaw2021Open PDF1.2 MB
Cabinet Resolution 57 of 2020 - Economic Substance RequirementsCompanies & CommercialUAE FederalDecision2020Open PDF493 KB
Federal Law 6 of 2018 - ArbitrationCompanies & CommercialUAE FederalLaw2018Open PDF136 KB
CTGFF1 - Taxation of Family FoundationsCorporate Tax · CTGFF1UAE Federal · FTAGuide2026Open PDF467 KB
CTP010 - Meaning of Director and Officer for Payments to Connected Persons (Article 36)Corporate Tax · CTP010UAE Federal · FTAClarification2026Open PDF658 KB
CTP011 - Downward Adjustments in the Tax Return to Comply with the Corporate Tax LawCorporate Tax · CTP011UAE Federal · FTAClarification2026Open PDF568 KB
CTP012 - Corporate Tax Treatment of Payments on Additional Tier 1 Instruments by BanksCorporate Tax · CTP012UAE Federal · FTAClarification2026Open PDF353 KB
FTA Business Bulletin - Corporate Tax LossesCorporate TaxUAE Federal · FTAGuide2026Open PDF357 KB
FTA Business Bulletin - Small BusinessCorporate TaxUAE Federal · FTAGuide2026Open PDF593 KB
FTA Decision 12 of 2026 - Registration and Deregistration TimelinesCorporate TaxUAE Federal · FTADecision2026Open PDF197 KB
FTA Decision 6 of 2026 - Additional Compliance Procedures for Qualifying Free Zone PersonsCorporate TaxUAE Federal · FTADecision2026Open PDF366 KB
Ministerial Decision 131 of 2026 - Amending Ministerial Decision 73 of 2023 on Small Business ReliefCorporate TaxUAE Federal · MoFDecision2026Open PDF170 KB
Ministerial Decision 133 of 2026 - Entities Required to File the Pillar Two Information ReturnCorporate TaxUAE Federal · MoFDecision2026Open PDF150 KB
Ministerial Decision 24 of 2026 - Implementation of Cabinet Decision 215 of 2025 on Research and Development Tax CreditCorporate TaxUAE Federal · MoFDecision2026Open PDF337 KB
Ministerial Decision 96 of 2026 - Commentary and Agreed Administrative Guidance for Top-up TaxCorporate TaxUAE Federal · MoFDecision2026Open PDF160 KB
Summary of FTA Private Clarifications - Corporate Tax (issued to May 2026)Corporate TaxUAE Federal · FTAClarification2026Open PDF1.1 MB
TTGEIE1 - Top-up Tax - Excluded Entities and Investment EntitiesCorporate Tax · TTGEIE1UAE Federal · FTAGuide2026Open PDF4.4 MB
TTGREG1 - Top-up Tax - Scope and RegistrationCorporate Tax · TTGREG1UAE Federal · FTAGuide2026Open PDF1.3 MB
CTGAPA1 - Advance Pricing AgreementsCorporate Tax · CTGAPA1UAE Federal · FTAGuide2025Open PDF567 KB
CTGIDL1 - Interest Deduction Limitation RulesCorporate Tax · CTGIDL1UAE Federal · FTAGuide2025Open PDF716 KB
CTP005 - Taxation of Investors in a REIT Exempt as a Qualifying Investment FundCorporate Tax · CTP005UAE Federal · FTAClarification2025Open PDF585 KB
CTP006 - Waiver of Administrative Penalty for Late Corporate Tax RegistrationCorporate Tax · CTP006UAE Federal · FTAClarification2025Open PDF522 KB
CTP007 - Financial Statements and Related Audit Requirements for a Tax GroupCorporate Tax · CTP007UAE Federal · FTAClarification2025Open PDF815 KB
CTP008 - Corporate Tax Treatment of Family Wealth Management StructuresCorporate Tax · CTP008UAE Federal · FTAClarification2025Open PDF744 KB
CTP009 - Valuation Method under the Transitional Rules on Disposal of Qualifying Immovable PropertyCorporate Tax · CTP009UAE Federal · FTAClarification2025Open PDF777 KB

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