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May 15, 2026

This Article explicitly replaces the text of Article 65 of Federal Decree-Law No. 47 of 2022. It mandates that all revenues collected from Corporate Tax and the newly introduced Top-up Tax, along with any Administrative Penalties, shall be subject to sharing between the UAE Federal Government and the Local Governments. The allocation is strictly governed by the provisions of the federal law currently in force regarding such matters, ensuring a structured distribution of tax proceeds across government levels.

Article 2

[GTL Notes: Amendment to Article 65 of FDL 47 of 2022]

The text of Article 65 of the Federal Decree-Law No. 47 of 2022 referred to above, shall be replaced by the following text:

Corporate Tax and Top-up Tax revenues and Administrative Penalties collected under this Decree-Law shall be subject to sharing between the Federal Government and the Local Governments based on the provisions of a federal law in force in this regard.