FTA has issued a consolidated FAQ summarising its Private Clarifications on Corporate Tax issued up to May 2026. The guidance explains how existing Corporate Tax rules apply across key areas, including Free Zones, exempt persons, partnerships, permanent establishment and compliance obligations.
The UAE Federal Tax Authority (FTA) has published a summary of its Private Clarifications on Corporate Tax issued up to May 2026, consolidating the guidance into a Frequently Asked Questions (FAQ) format, providing clarification on the application of the Corporate Tax regime across a wide range of areas, including exempt persons, partnerships, Free Zones, permanent establishment, taxable income, participation exemption, registration requirements, and transitional relief.
The FAQs are intended to explain how existing Corporate Tax rules apply in specific situations and reflect the FTA’s interpretation of legislation through private clarifications issued up to May 2026.
The consolidated FAQs bring together the FTA’s private clarifications issued up to May 2026 into a single reference document, providing additional guidance on the practical application of the UAE Corporate Tax regime across Free Zones, exempt entities, partnerships, compliance obligations and transitional provisions. The clarifications are intended to help taxpayers interpret existing Corporate Tax rules when assessing their obligations under the UAE Corporate Tax framework.
