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May 15, 2026

This consolidated list, based on Cabinet Decision No. 55 of 2017 and its subsequent amendments, identifies charitable organisations eligible to recover Value Added Tax. Issued for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax, the Decision designates specific federal and emirate-level charities, foundations, and religious institutions. These listed entities are granted the special status to claim input tax incurred on their expenses, ensuring their funds are maximised for charitable purposes. The list is periodically updated by the Cabinet, adding new organisations or amending the names of existing ones.

Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax

Cabinet Decision No. 55 of 2017 – Issued 28 Dec 2017 - (Effective 1 Jan 2018);

Cabinet Decision No. 15 of 2018 – Issued 5 Apr 2018 - (Effective 5 Apr 2018);

Cabinet Decision No. 46 of 2018 – Issued 14 Oct 2018 - (Effective 14 Oct 2018);

Cabinet Decision No. 25 of 2019 – Issued 1 Apr 2019 - (Effective from 1 Apr 2019);

Cabinet Decision No. 45 of 2019 – Issued 4 July 2019 - (Effective from 4 July 2019);

Cabinet Decision No. 13 of 2020 – Issued on 2 Mar 2020 - (Effective from 2 Mar 2020);

Cabinet Decision No. 41 of 2020 – Issued on 27 May 2020 - (Effective from 27 May 2020);

Cabinet Decision No. 45 of 2020 – Issued on 4 June 2020 - (Effective from 4 June 2020);

Cabinet Decision No. 76 of 2020 – Issued on 22 Nov 2020 - (Effective from 22 Nov 2020);

Cabinet Decision No. 1 of 2021 – Issued on 4 Jan 2021 - (Effective from 4 Jan 2021);

Cabinet Decision No. 4 of 2021 – Issued on 10 Jan 2021 - (Effective from 9 Feb 2021);

Cabinet Decision No. 26 of 2021 – Issued on 11 Mar 2021 - (Effective from 10 Apr 2021);

Cabinet Decision No. 44 of 2021 – Issued on 28 Apr 2021 - (Effective from 28 May 2021);

Cabinet Decision No. 45 of 2021 – Issued on 28 Apr 2021 - (Effective from 28 May 2021);

Cabinet Decision No. 49 of 2022 – Issued on 11 May 2022 - (Effective from 11 May 2022);

Cabinet Decision No. 50 of 2022 – Issued on 11 May 2022 - (Effective from 11 May 2022);

Cabinet Decision No. 68 of 2022 – 10 Aug 2022 - (Effective from 10 Aug 2022);

Cabinet Decision No. 69 of 2022 – Issued on 10 Aug 2022 - (Effective from 10 Aug 2022);

Cabinet Decision No. 108 of 2022 – Issued on 7 Dec 2022 - (Effective 7 Dec 2022);

Cabinet Decision No. 30 of 2023 – Issued on 31 Mar 2023 - (Effective 31 Mar 2023);

Cabinet Decision No. 101 of 2023 – Issued on 25 Oct 2023 - (Effective 25 Oct 2023);