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.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 9 December 2024 — issued; applies to periods from 1 January 2025.
- Reviewed 13 September 2026
06
Official primary source
Ministerial Decision No. 301 of 2024
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Verify official text ↗