Ministry of Finance: The Cabinet issued a decision to exempt some sports entities from corporate tax
Abu Dhabi, 9 February / WAM / The Ministry of Finance announced the issuance of Cabinet Resolution No. 1 of 2026, exempting some sports entities from corporate tax for the purposes of Federal Decree Law No. 47 of 2022 regarding corporate and business tax, with the aim of enabling the sports system to continue achieving sustainable development, in line with international best practices.
The Ministry confirmed in a press statement today that the decision reflects the UAE’s keenness to support the development of the sports sector, enhance its role in the national economy, and consolidate the country’s global position as a center for developing modern sports systems.
The new decision grants an exemption from corporate tax to international sports bodies, sports bodies and supporting bodies that carry out their work on a non-commercial basis, and whose main goal is to promote, manage or develop one or more sports at the international or regional level, and which are concerned with organizing or coordinating these sports and are recognized by the Ministry of Sports or any of the bodies concerned with sports affairs.
To benefit from the exemption, such entities must not carry on any business or business activities other than those directly related to achieving their main purpose, and their income and assets must be used exclusively to serve their main purpose or to pay any necessary and reasonable expenses incurred for purposes related to it.
The decision also stipulates that no part of the sports entity’s income or assets shall be paid to achieve the personal benefit of any shareholder, member, trustee, founder, or trust builder in it who is not a qualified public benefit entity, government agency, government-affiliated entity, or other accredited sports entity.
To benefit from the exemption, the relevant sports entities must submit an application to the Federal Tax Authority, attaching all supporting documents, data and information that enable the Authority to verify that the specified requirements are met.
This regulatory framework ensures that tax exemptions are granted to sports entities that contribute effectively to the development of the sports sector in the country, and that are committed to working on a non-profit basis, with the highest standards of transparency, and in a way that serves the public interest.
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