UAE Federal Tax Authority Provides Guidance on Exempt Persons, Including Public Benefit Entities, Pension Funds, and Social Security Funds

On 1 December 2023, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds - CTGEPF1. The purpose of the guide and who should read it are summarized as follows:

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Purpose of this guide

This guide is designed to provide general guidance on Exempt Persons status for Corporate Tax purposes. It provides readers with an overview of conditions for Exempt Persons status for:

• Qualifying Public …