UAE: Corporate tax exemption for qualifying sports entities and related organizations
Applicable for tax periods starting on or after June 1, 2023
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