01
Document overview
Defines the tax adjustment for fair-value investment property under a realisation-basis election, including the deduction cap and recapture.
- The realisation-basis election is irrevocable.
- Cap generally: 4% or lower TWDV.
- Land is not depreciable.
02
Scope and exclusions
Applies to
Taxable persons with fair-value investment property that make the irrevocable realisation-basis election; applies to periods from 1 January 2025.
Limitations and exclusions
Land is excluded from the depreciable base; the deduction is generally capped at the lower of 4% of original cost and 12-month tax written-down value, with recapture on disposal and related-party transfers.
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
- 23 June 2025 — issued; applies to periods from 1 January 2025.
- Reviewed 13 September 2026
06
Official primary source
Ministerial Decision No. 173 of 2025
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 ↗