Legislation

Tax Legislation

You may view the UAE’s detailed legislation and decisions by clicking on the links below:

  • Common VAT Agreement of the States of the Gulf Cooperation Council (GCC)
  • Federal Decree-Law No. 8 of 2017 on Value Added Tax
  • Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (Cabinet Decision No. 52 of 2017 and its amendments)
  • Cabinet Decision No. 56 of 2017 on Medications and Medical Equipment Subject to Tax at Zero Rate
  • List of Designated Zones for VAT Purposes
  • List of Charities That May Recover Input Tax
  • Cabinet Decision No. 25 of 2018 on the Mechanism of Applying Value Added Tax on Gold and Diamonds between Registrants in the State
  • Cabinet Decision No. 26 of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences
  • Cabinet Decision No. 41 of 2018 on Introducing the Tax Refunds for Tourists Scheme
  • Federal Tax Authority Decision No. 1 of 2018 on the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourists Scheme
  • Federal Tax Authority Decision No. 2 of 2018 on Tax Refunds for Tourists Scheme
  • Administrative No. 4 of 2018 on Tax Invoices
  • Decision No. 7 of 2019 on Tax Invoices and Credit Notes
  • FTA Decision No. 1 of 2019 on Maximum Amount of Cash Refunds under the Tax Refunds for Tourists Scheme
  • Cabinet Decision No. 1 of 2020 on Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai
  • Cabinet Decision No. (9/12 O) of 2020 on Application of Tax at the Zero Rate on Certain Medical Equipment
  • Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)
  • Federal Decree-Law No. 7 of 2017 on Excise Tax
  • Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax (Cabinet Decision No. 37 of 2017)
  • Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products
  • Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme
  • Cabinet Decision No. 33 of 2019 on Administrative Penalties for Violations related to Marking Excise Goods
  • Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme
  • Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
  • Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products
  • Ministerial Decision No. 236 of 2019 on the Implementation of Cabinet
  • Ministerial Decision No. 237 of 2019 on the Implementation of Cabinet
  • Federal Tax Authority Decision No. 5 of 2020 on Implementing the Marking Tobacco and Tobacco Products Scheme
  • Federal Tax Authority Decision No. 1 of 2021 on the Mechanism
  • Federal Tax Authority Decision No. 3 of 2021 on Implementing the Marking of Tobacco and Tobacco Products Scheme
  • Federal Decree-Law on the Establishment of the Federal Tax Authority
  • Cabinet Decision No. 65 of 2020 On Fees for the Services Provided by the Federal Tax Authority
  • Federal Law No. 7 of 2017 on Tax Procedures
  • Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures (Cabinet Decision No. 36 of 2017 and its amendments)
  • Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority.
  • Cabinet Decision No. 49 of 2021 on Amending some Provisions of Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE
  • Cabinet of Ministers Resolution No 57 of 2020 Concerning Economic Substance Requirements”
  • Ministerial Decision 100 of 2020 ESR Guidance and Relevant Activities Guide

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