5Oct
Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
- What it is
- This document is the updated official schedule of Qualifying Public Benefit Entities under Cabinet Decision No. 37 of 2023 for UAE Corporate Tax purposes. It lists exempt entities across federal and emirate jurisdictions along with their respective effective dates.
- Who it affects
- It affects the newly added and renamed entities, donors claiming corporate tax deductions for contributions to qualifying public benefit entities, and tax professionals managing corporate tax compliance.
- From when
- The additions and amendments take effect from the specific effective dates listed for each entity, ranging from 15 April 2023 to 1 January 2026. The updated schedule was published as of September 2026 and posted on 5 October 2026.
- What changes
- The update amends the names of two Abu Dhabi entities, adds one new Abu Dhabi entity, and adds three new Dubai entities to the schedule. No changes were made to the Articles of the decision or to the lists for other Emirates.
Schedule, update date:
Last updated:July2026
Last updated: September 2026
- Schedule, Abu Dhabi Entities, entry 58, effective