A Qualifying Public Benefit Entity (QPBE) is exempt from UAE Corporate Tax under Article 9 of Federal Decree-Law No. 47 of 2022, but only if it is formally listed in a Cabinet Decision (currently Cabinet Decision No. 37 of 2023, covering 521 entities). Being a registered charity, NGO, or professional body is not enough on its own.
This guide explains the two-part purpose and Cabinet-listing test under Article 9, how Cabinet Decision No. 37 of 2023 works, how the exemption differs from the Qualifying Free Zone Person regime, and the FTA registration, annual declaration, and recordkeeping steps a UAE charity, foundation, or professional body must follow to get and keep the exemption.
Read the full guide: https://qasproglobal.com/uae-corporate-tax-qualifying-public-benefit-entity-exemption-2026/
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