01
Document overview
A structured internal collection of FTA guides, public clarifications and practical positions.
- Corporate Tax and free zones.
- VAT and sector-specific issues.
- Registration, returns and procedures.
02
Scope and exclusions
Applies to
Official FTA guides on selected corporate-tax topics.
Limitations and exclusions
Guides do not replace legislation; all 71 official source records are catalogued in four languages and 9 structured editorial digests are available on-site.
03
Document text
Source catalogue: 71 of 71. On-site content: 9 editorial digests, not verbatim full PDF texts.
This Smart Global Capital translation is provided for information. Interpretation and application must be checked against the official text and current version.
Materials: 71 / 71
Public Clarifications353 KB
CPT012 | Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks
Internal text · 4 languages
Business Bulletins593 KB
Basic Tax Information Bulletin Small Business
Internal text · 4 languages
Public Clarifications568 KB
Downward adjustments made by a Taxable Person in the Tax Return to comply with the Corporate Tax Law
Internal text · 4 languages
General Procedure412 KB
PriVATe Clarifications Tax Procedures | TPGPC1
Internal text · 4 languages
Private clarifications FAQ's1119 KB
Corporate Tax – Summary of FTA PriVATe Clarifications issued up to May 2026
Internal text · 4 languages
Business Bulletins357 KB
Basic Tax Information Bulletin- Corporate Tax Losses
Internal text · 4 languages
Corporate Tax Guides467 KB
Taxation of Family Foundations | CTGFF1
Internal text · 4 languages
Public Clarifications658 KB
CTP010 - Clarification of director and officer
Internal text · 4 languages
User Manual3110 KB
Corporate Tax De-Registration
User Manual9996 KB
Tax Registration and ReSubmission Tasheel Agent User Manual
User Manual3513 KB
Registration of DeactiVATed Corporate Tax TRN
Corporate Tax Guides568 KB
Advance Pricing Agreements | CTGAPA1
User Manual4003 KB
Corporate Tax Payments
Public Clarifications777 KB
CTP009 | Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person
Public Clarifications744 KB
CTP008 | Corporate Tax treatment of family wealth management structures
Internal text · 4 languages
Public Clarifications815 KB
CTP007 | Financial Statements and Related Audit Requirements for a Tax Group
User Manual3922 KB
Change Corporate Tax Period
User Manual15275 KB
Corporate Tax Return
Corporate Tax Guides archive370 KB
PriVATe Clarifications - TPGPC1
Public Clarifications523 KB
Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
User Manual4678 KB
Self Registration Corporate Tax Taxpayer
Corporate Tax Guides archive444 KB
Taxation of Family Foundations | CTGFF1
Public Clarifications585 KB
Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund Issue | CTP005
Corporate Tax Guides717 KB
Interest Deduction Limitation Rules | CTGIDL1
General Procedure837 KB
Raqeeb: Whistle Blower Program for Tax Violations and Evasion User Guide
Public Clarifications535 KB
Tax Assessment Reviews - TAXP008
Corporate Tax Guides1590 KB
Corporate Tax Returns Guide | CTGTXR1
Public Clarifications400 KB
TAXP007 - Grace period to update information in tax records
Corporate Tax Guides350 KB
Real Estate Investment for Natural Persons | CTGREI1
General Procedure614 KB
Tax Resident and Tax Residency Certificate -TPGTR1
Public Clarifications447 KB
CTP004-Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods
User Manual1738 KB
Taxable Person – Link Juridical Person Tax Agent to Taxable Person
User Manual4395 KB
Register Natural Person Tax Agent without Exam Schedule
User Manual5030 KB
Register Natural Person Tax Agent with Exam Schedule
User Manual4311 KB
Register Juridical Person Tax Agent
User Manual2823 KB
Natural Person Tax Agent Update Qualification
User Manual1241 KB
Natural Person Representative Agent - Link with Juridical Person Tax Agent
User Manual1500 KB
Link Juridical Person Tax Agent to Taxable Person
User Manual2028 KB
Link Juridical Person Tax Agent with Natural Person Tax Agent
User Manual1735 KB
Link Natural Person Tax Agent with Juridical Person Tax Agent
User Manual1760 KB
Link Juridical Person Tax Agent with Representative Agent
User Manual2860 KB
Edit Corporate Tax Bank Details
User Manual4042 KB
Amend Taxable Person Details
User Manual5329 KB
Amend Corporate Tax Registration
Corporate Tax Guides1176 KB
Determination of Taxable Income
Public Clarifications740 KB
First Tax Period of juridical person - CTP003
Business Bulletins884 KB
Basic Information Business Bulletin | Natural Person
Business Bulletins1191 KB
Basic Information Business Bulletin | Free Zone Persons
Public Clarifications374 KB
The definition of ‘Related Parties’ where there is a common ownership and/or Control through a Government Entity - CTP002
Public Clarifications709 KB
Registration Timelines for Taxable Persons for Corporate Tax - CTP001
Corporate Tax Guides1432 KB
Free Zone Persons | CTGFZP1
Corporate Tax Guides654 KB
Investment Funds and Investment Managers | CTGIFM1
Corporate Tax Guides347 KB
Registration of Natural Persons| CTGRNP1
Corporate Tax Guides684 KB
Business Restructuring Relief | CTGBRR1
Corporate Tax Guides412 KB
Qualifying Group Relief | CTGQGR1
Corporate Tax Guides706 KB
Taxation of Partnerships | CTGPTN1
Corporate Tax Guides821 KB
Tax Groups | CTGTGR1
Corporate Tax Guides403 KB
Taxation of Extractive Business and Non- Extractive Natural Resource Business| CTGEPX1
Corporate Tax Guides267 KB
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds| CTGEPF1
Corporate Tax Guides484 KB
Taxation of Natural Persons under the Corporate Tax Law
Corporate Tax Guides554 KB
Taxation of Foreign Source Income | CTGFSI1
Corporate Tax Guides531 KB
Accounting Standards and Interaction with Corporate Tax - CTGACS1
Corporate Tax Guides1189 KB
Corporate Tax – General Guide - CTGGCT1
Corporate Tax Guides589 KB
Taxable Non-Resident Person - CTGNRP1
Corporate Tax Guides840 KB
Exempt Income: Dividends and Participation Exemption | CTGEXI1
Corporate Tax Guides1080 KB
Transfer Pricing Guide | CTGTP1
Corporate Tax Guides461 KB
Registration of Juridical Persons
Corporate Tax Guides592 KB
Small Business Relief
Public Clarifications655 KB
Issuance of a New Tax Procedures Executive Regulation
User Manual3960 KB
Registration Taxpayer User Manual
Corporate Tax Guides archive272 KB
PRIVATE Clarifications Tax Procedures TPGPC1
04
Publication status
Source and translation status
The official Arabic text controls; the English translation is published on the government portal. Russian and Chinese are SGC editorial translations.
Legal review
The nine on-site digests have completed four-language alignment and legal-tax terminology review. They are editorial materials, not official FTA translations. · August 24, 2026
Republication status
FTA terms checked on 25 August 2026 require prior written consent for copying, storage, distribution and commercial publication. Pending consent, only independently written editorial digests and attributed source metadata are published.
Change history
- 16 August 2026 — official-source version imported.
- 17 August 2026 — classification, scope, translation status and publication coverage reviewed.
- 24 August 2026 — four-language alignment of nine FTA digests, including the Private Clarifications summary through May 2026, and core tax terminology completed.
- 25 August 2026 — the official FTA catalogue was re-audited; all 71 titles were catalogued and translated into Russian, Arabic and Chinese, with the full-text restriction recorded separately.
06
Official primary source
Official Corporate Tax guidance collection
FTA terms checked on 25 August 2026 require prior written consent for copying, storage, distribution and commercial publication. Pending consent, only independently written editorial digests and attributed source metadata are published.
Verify official text ↗