Skip to main content

UAE: Corporate tax exemption for qualifying sports entities and related organizations

Applicable for tax periods starting on or after June 1, 2023

Share
february 17, 2026

Cabinet Decision No. 1 of 2026 clarifies the conditions and procedures for the corporate tax exemption available to qualifying sports entities and related organizations, applicable for tax periods starting on or after June 1, 2023.

Under the decision, certain sports entities may qualify for a corporate tax exemption if they meet specific conditions, which include undertaking business activities directly related to their objectives, using income and assets exclusively to further those objectives, and ensuring income and assets are not used for personal benefit.

Qualifying entities must obtain a corporate tax registration and apply for exemption with the Federal Tax Authority (FTA) within 60 business days from the end of the tax period in which they meet the exemption conditions. Exempt entities are required to submit an annual declaration to the FTA within nine months from the end of the relevant tax period confirming continued eligibility and accuracy of records.

Read a February 2026 report prepared by the KPMG member firm in the UAE

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline