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May 15, 2026

Cabinet Decision No 37 of 2023 establishes that the entities listed in the annexed schedule are granted qualifying public benefit status, making them exempt from corporate tax. It also outlines the process for Government Entities to notify the Ministry of Finance of any changes affecting an entity's qualifying status and details the procedures for amending the schedule. Qualifying Public Benefit Entities must provide all necessary information to the Ministry and the Federal Tax Authority to verify their continued compliance with stipulated conditions.

This is not an Official Translation:

Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Cabinet Decision No. 37 of 2023

Issued 7 Apr 2023 – (Effective on 15 Apr 2023)

[GTL Notes]

The Cabinet:

Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 28 of 2022 on Tax Procedures,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,
Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,

Has decided:

Article 1 - Definitions

Words and expressions in this Decision shall have the same meanings specified in the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (referred to in this Decision as “Corporate Tax Law”) unless the context requires otherwise.

Article 2 - Qualifying Public Benefit Entities

The entities specified in the schedule annexed to this Decision are considered Qualifying Public Benefit Entities for the purposes of the Corporate Tax Law.
The Government Entities shall notify the Ministry of any changes occurring to the public benefit entities specified in the schedule annexed to this Decision that impact the entity's continuity in meeting the conditions set out in the Corporate Tax Law. The notification shall be in the form and manner prescribed by the Ministry and made within (20) twenty business days from the occurrence of any change.

Article 3 - Amendment to the Schedule of Public Benefit Entities

Any Government Entity may file an application to the Ministry to suggest an amendment, whether by addition or deletion, to the schedule annexed to this Decision, in the form and manner prescribed by the Ministry, subject to the Ministry being provided with any data, information and documentation as may be requested to process the application.
The Cabinet may, at the suggestion of the Minister, amend this Decision and the schedule annexed to it, whether by addition or deletion.

The Cabinet:

Has decided:

Article 1 - Definitions

Article 2 - Qualifying Public Benefit Entities

Article 3 - Amendment to the Schedule of Public Benefit Entities

Article 4 - Request for Information