Law & Regulation
Federal Decree-Law No. 47 of 2022 (Corporate Tax), as amended by Federal Decree-Law No. 28 of 2025
Federal corporate tax framework applicable to UAE project companies, SPVs, and investors, including free-zone treatment considerations.
Legal Framework Position
- TaxPrimary / Framework Instrument
Instrument Overview
- Official Citation
- Federal Decree-Law No. 47 of 2022, as amended
- Instrument Type
- Decree
- Source Language
- Arabic (official); English translation available
- Last Verified
- 11 September 2026