01
Document overview
Governs the exemption of QIFs, REITs and qualifying limited partnerships, together with investor-level treatment and UAE immovable-property income.
- Separate QIF, REIT and QLP regimes.
- Special UAE immovable-property rule.
- Applies to periods from 2025.
02
Scope and exclusions
Applies to
Applies to QIFs, REITs and qualifying limited partnerships for periods beginning on or after 1 January 2025.
Limitations and exclusions
The exemption is conditional; significant UAE immovable-property exposure triggers special investor-income allocation. Decision 81/2023 is replaced only prospectively.
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
- 27 March 2025 — issued; applies to periods from 1 January 2025.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 34 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.
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