United Arab Emirates MOF Announces Issuance of Cabinet Resolution Exempting Sports Entities From Corporate Tax

Feb. 12, 2026, 5:00 AM UTC

The Emirati Ministry of Finance Feb. 9 announced the issuance of Cabinet Resolution No. 1 of 2026, exempting specified sports entities from corporate tax under Federal Decree-Law No. 47 of 2022. The announcement includes that: 1) the exemption applies to qualifying non-commercial international sports entities, sports organizations, and supporting entities with a main objective to promote, manage, or develop at least one sport at the international or regional level; 2) the exemption doesn’t apply to entities engaged in business activities other than those directly related to their main objective; 3) an entity’s income and assets must be used solely to ...

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