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Taxation · Corporate Tax · Tax Group

Corporate Tax Group Rules

Current Tax Group formation and change rules covering ownership, residence, pre-group losses, intra-group transfers, entry, exit and notifications.

Material typeLegislation
Legal branchTaxation
Legal systemCorporate Tax · Tax Group
Source languageThe official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Review dateSeptember 13, 2026

01

Document overview

Current Tax Group formation and change rules covering ownership, residence, pre-group losses, intra-group transfers, entry, exit and notifications.

  • Applies from 2025 periods.
  • MD 125/2023 is replaced prospectively.
  • Certain notifications: 20 business days.

02

Scope and exclusions

Applies to

Applies to tax groups for periods beginning on or after 1 January 2025; includes a 20-business-day notification rule for specified changes.

Limitations and exclusions

MD 125/2023 remains historically relevant to earlier periods but must not be shown as the current regime after 1 January 2025.

05

Official primary source

Ministerial Decision No. 301 of 2024

Verify official text ↗

Smart Global Capital translations and editorial renderings are unofficial. For interpretation, citation and application, consult the official primary source and current version.

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