UAE: Amendments to corporate tax law relating to tax credits and incentives
Further guidance on scope, eligibility criteria, and practical implementation is forthcoming.
Federal Decree-Law No. (28) of 2025 introduces the following amendments to certain provisions of Federal Decree-Law No. (47) of 2022 on the taxation of corporations and businesses— effective from date of publication in the official gazette:
- Amendments related to the settlement of corporate tax liabilities through tax credits and incentives, as well as the mechanism for claiming refunds of unused or excess tax credits and incentives
- Legislative framework for the introduction of tax credits or incentives in the future that are refundable, rather than just being restricted to offsetting existing corporate tax liabilities
Further guidance on the scope, eligibility criteria, and practical implementation of these provisions is expected to be issued through Cabinet Decisions and executive regulations.
Read an December 2025 report prepared by the KPMG member firm in the UAE