FTA guides and clarifications

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

All 73 on-site explanations are aligned across four languages. The first 71 materials completed legal-terminology review; the structure, definitions, thresholds and deadlines in the new TTGREG1 and TTGEIE1 guides were checked against the official PDFs, with external UAE tax-counsel review pending. These are editorial materials, not official FTA translations. · September 1, 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.
• 26 August 2026 — independent analyses of CTGAPA1, CTP009, CTP007, CTP006, CTGIDL1 and CTGTXR1 were added, expanding the corpus to 15 four-language digests.
• 26 August 2026 — analyses of CTP005, TAXP008 and CTGREI1 on REITs, tax-assessment review and natural-person real estate were added, expanding the corpus to 18 four-language digests.
• 26 August 2026 — analyses of TAXP007, TPGTR1 and CTP004 were added; expired relief periods are labelled historical and the corpus now contains 21 four-language digests.
• 26 August 2026 — analyses of CTGDTI1, CTP003 and CTP002 on Taxable Income, a juridical person's first Tax Period and Government-linked Related Party structures were added, expanding the corpus to 24 four-language digests.
• 26 August 2026 — analyses of the Natural Person and Free Zone Persons bulletins and a historical-practical analysis of CTP001 registration timelines were added, expanding the corpus to 27 four-language digests.
• 28 August 2026 — the remaining 26 materials were completed, covering EmaraTax procedures, tax-agent registration and links, Private Clarifications, Family Foundations, Raqeeb and TAXP006; the corpus now contains 71 four-language editorial digests.
• 26 August 2026 — detailed analyses of CTGFZP1 on Free Zone Persons, CTGIFM1 on investment funds and managers, and CTGRNP1 on natural-person registration were added, expanding the corpus to 30 four-language digests.
• 26 August 2026 — a detailed analysis of CTGBRR1 on Business Restructuring Relief was added, expanding the corpus to 31 four-language digests.
• 26 August 2026 — detailed analyses of CTGQGR1 on Qualifying Group Relief and CTGPTN1 on partnership taxation were added, expanding the corpus to 33 four-language digests.
• 27 August 2026 — detailed analyses of CTGTGR1 on Tax Groups, CTGEPX1 on natural-resource businesses and CTGEPF1 on public-benefit entities and pension funds were added, expanding the corpus to 36 four-language digests.
• 27 August 2026 — detailed analyses of CTGTNP1 on natural persons, CTGFSI1 on foreign-source income and CTGACS1 on accounting standards were added, expanding the corpus to 39 four-language digests.
• 27 August 2026 — detailed analyses of CTGGCT1 on the general Corporate Tax regime, CTGNRP1 on non-residents and CTGEXI1 on dividends and Participation Exemption were added, expanding the corpus to 42 four-language digests.
• 28 August 2026 — detailed analyses of CTGTP1 on transfer pricing, CTGRJP1 on juridical-person registration and CTGSBR1 on Small Business Relief were added, expanding the corpus to 45 four-language digests.
• 1 September 2026 — the official FTA catalogue was checked again: TTGREG1 and TTGEIE1 on the global minimum tax were added, expanding the corpus to 73 four-language editorial explanations; pending external review of the new materials is disclosed separately.