01
Document overview
A structured 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 73 items in the current official catalogue have structured on-site editorial explanations in four languages.
03
Editorial explanation
Materials: 73 / 73
Top Up Tax Guide1286 KB
Scope and Registration | TTGREG1
Text and commentary · 4 languages
Top Up Tax Guide4557 KB
Excluded Entities and Investment Entities | TTGEIE1
Text and commentary · 4 languages
Public Clarifications353 KB
CPT012 | Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks
Text and commentary · 4 languages
Business Bulletins593 KB
Basic Tax Information Bulletin Small Business
Text and commentary · 4 languages
Public Clarifications568 KB
Downward adjustments made by a Taxable Person in the Tax Return to comply with the Corporate Tax Law
Text and commentary · 4 languages
General Procedure412 KB
PriVATe Clarifications Tax Procedures | TPGPC1
Text and commentary · 4 languages
Private clarifications FAQ's1119 KB
Corporate Tax – Summary of FTA PriVATe Clarifications issued up to May 2026
Text and commentary · 4 languages
Business Bulletins357 KB
Basic Tax Information Bulletin- Corporate Tax Losses
Text and commentary · 4 languages
Corporate Tax Guides467 KB
Taxation of Family Foundations | CTGFF1
Text and commentary · 4 languages
Public Clarifications658 KB
CTP010 - Clarification of director and officer
Text and commentary · 4 languages
User Manual3110 KB
Corporate Tax De-Registration
Text and commentary · 4 languages
User Manual9996 KB
Tax Registration and ReSubmission Tasheel Agent User Manual
Text and commentary · 4 languages
User Manual3513 KB
Registration of DeactiVATed Corporate Tax TRN
Text and commentary · 4 languages
Corporate Tax Guides568 KB
Advance Pricing Agreements | CTGAPA1
Text and commentary · 4 languages
User Manual4003 KB
Corporate Tax Payments
Text and commentary · 4 languages
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
Text and commentary · 4 languages
Public Clarifications744 KB
CTP008 | Corporate Tax treatment of family wealth management structures
Text and commentary · 4 languages
Public Clarifications815 KB
CTP007 | Financial Statements and Related Audit Requirements for a Tax Group
Text and commentary · 4 languages
User Manual3922 KB
Change Corporate Tax Period
Text and commentary · 4 languages
User Manual15275 KB
Corporate Tax Return
Text and commentary · 4 languages
Corporate Tax Guides archive370 KB
PriVATe Clarifications - TPGPC1
Text and commentary · 4 languages
Public Clarifications523 KB
Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
Text and commentary · 4 languages
User Manual4678 KB
Self Registration Corporate Tax Taxpayer
Text and commentary · 4 languages
Corporate Tax Guides archive444 KB
Taxation of Family Foundations | CTGFF1
Text and commentary · 4 languages
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
Text and commentary · 4 languages
Corporate Tax Guides717 KB
Interest Deduction Limitation Rules | CTGIDL1
Text and commentary · 4 languages
General Procedure837 KB
Raqeeb: Whistle Blower Program for Tax Violations and Evasion User Guide
Text and commentary · 4 languages
Public Clarifications535 KB
Tax Assessment Reviews - TAXP008
Text and commentary · 4 languages
Corporate Tax Guides1590 KB
Corporate Tax Returns Guide | CTGTXR1
Text and commentary · 4 languages
Public Clarifications400 KB
TAXP007 - Grace period to update information in tax records
Text and commentary · 4 languages
Corporate Tax Guides350 KB
Real Estate Investment for Natural Persons | CTGREI1
Text and commentary · 4 languages
General Procedure614 KB
Tax Resident and Tax Residency Certificate -TPGTR1
Text and commentary · 4 languages
Public Clarifications447 KB
CTP004-Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods
Text and commentary · 4 languages
User Manual1738 KB
Taxable Person – Link Juridical Person Tax Agent to Taxable Person
Text and commentary · 4 languages
User Manual4395 KB
Register Natural Person Tax Agent without Exam Schedule
Text and commentary · 4 languages
User Manual5030 KB
Register Natural Person Tax Agent with Exam Schedule
Text and commentary · 4 languages
User Manual4311 KB
Register Juridical Person Tax Agent
Text and commentary · 4 languages
User Manual2823 KB
Natural Person Tax Agent Update Qualification
Text and commentary · 4 languages
User Manual1241 KB
Natural Person Representative Agent - Link with Juridical Person Tax Agent
Text and commentary · 4 languages
User Manual1500 KB
Link Juridical Person Tax Agent to Taxable Person
Text and commentary · 4 languages
User Manual2028 KB
Link Juridical Person Tax Agent with Natural Person Tax Agent
Text and commentary · 4 languages
User Manual1735 KB
Link Natural Person Tax Agent with Juridical Person Tax Agent
Text and commentary · 4 languages
User Manual1760 KB
Link Juridical Person Tax Agent with Representative Agent
Text and commentary · 4 languages
User Manual2860 KB
Edit Corporate Tax Bank Details
Text and commentary · 4 languages
User Manual4042 KB
Amend Taxable Person Details
Text and commentary · 4 languages
User Manual5329 KB
Amend Corporate Tax Registration
Text and commentary · 4 languages
Corporate Tax Guides1176 KB
Determination of Taxable Income
Text and commentary · 4 languages
Public Clarifications740 KB
First Tax Period of juridical person - CTP003
Text and commentary · 4 languages
Business Bulletins884 KB
Basic Information Business Bulletin | Natural Person
Text and commentary · 4 languages
Business Bulletins1191 KB
Basic Information Business Bulletin | Free Zone Persons
Text and commentary · 4 languages
Public Clarifications374 KB
The definition of ‘Related Parties’ where there is a common ownership and/or Control through a Government Entity - CTP002
Text and commentary · 4 languages
Public Clarifications709 KB
Registration Timelines for Taxable Persons for Corporate Tax - CTP001
Text and commentary · 4 languages
Corporate Tax Guides1432 KB
Free Zone Persons | CTGFZP1
Text and commentary · 4 languages
Corporate Tax Guides654 KB
Investment Funds and Investment Managers | CTGIFM1
Text and commentary · 4 languages
Corporate Tax Guides347 KB
Registration of Natural Persons| CTGRNP1
Text and commentary · 4 languages
Corporate Tax Guides684 KB
Business Restructuring Relief | CTGBRR1
Text and commentary · 4 languages
Corporate Tax Guides412 KB
Qualifying Group Relief | CTGQGR1
Text and commentary · 4 languages
Corporate Tax Guides706 KB
Taxation of Partnerships | CTGPTN1
Text and commentary · 4 languages
Corporate Tax Guides821 KB
Tax Groups | CTGTGR1
Text and commentary · 4 languages
Corporate Tax Guides403 KB
Taxation of Extractive Business and Non- Extractive Natural Resource Business| CTGEPX1
Text and commentary · 4 languages
Corporate Tax Guides267 KB
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds| CTGEPF1
Text and commentary · 4 languages
Corporate Tax Guides484 KB
Taxation of Natural Persons under the Corporate Tax Law
Text and commentary · 4 languages
Corporate Tax Guides554 KB
Taxation of Foreign Source Income | CTGFSI1
Text and commentary · 4 languages
Corporate Tax Guides531 KB
Accounting Standards and Interaction with Corporate Tax - CTGACS1
Text and commentary · 4 languages
Corporate Tax Guides1189 KB
Corporate Tax – General Guide - CTGGCT1
Text and commentary · 4 languages
Corporate Tax Guides589 KB
Taxable Non-Resident Person - CTGNRP1
Text and commentary · 4 languages
Corporate Tax Guides840 KB
Exempt Income: Dividends and Participation Exemption | CTGEXI1
Text and commentary · 4 languages
Corporate Tax Guides1080 KB
Transfer Pricing Guide | CTGTP1
Text and commentary · 4 languages
Corporate Tax Guides461 KB
Registration of Juridical Persons
Text and commentary · 4 languages
Corporate Tax Guides592 KB
Small Business Relief
Text and commentary · 4 languages
Public Clarifications655 KB
Issuance of a New Tax Procedures Executive Regulation
Text and commentary · 4 languages
User Manual3960 KB
Registration Taxpayer User Manual
Text and commentary · 4 languages
Corporate Tax Guides archive272 KB
PRIVATE Clarifications Tax Procedures TPGPC1
Text and commentary · 4 languages
05
Official primary source
Official Corporate Tax guidance collection
Verify official text ↗