Global Daily Tax News, UAE Issues New Corporate Income Tax Guidance, (Oct 3, 2025)

The United Arab Emirates Federal Tax Authority has released new corporate tax guides, clarifying the corporate tax rules that apply to family wealth management structures and transitional rules for real estate disposals by developers.

The guidance for family wealth management structures clarifies the rules that apply to structures typical in the UAE, including Single Family Offices (SFOs) and Multi Family Offices (MFOs). The guidance also sets out the corporate tax rules that apply to family foundations, holding companies, special purpose vehicles, and participants in a family foundation. It concludes with various examples.

Meanwhile, the guidance on real estate disposals by developers deals specifically with the application of the valuation method under the transitional rules set out in Ministerial Decision No. 120 of 2023, on disposal of Qualifying Immovable Property by a real estate developer that is a taxable person.

The transitional rules enable taxpayers to adjust gains and losses for certain categories of previously owned assets, to take account of the portion of gains or losses attributable to the pre-corporate income tax period.