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Federal Tax Authority · Rulebook
UAE Corporate Tax Law

UAE Corporate Tax — Federal Decree-Law No. 47 of 2022 and Implementing Decisions,
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Browse every article of UAE Corporate Tax Law — 129 articles indexed from the Federal Tax Authority. Ask a question in plain English and get a cited answer grounded in the actual text.

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Free to start · 6,760+ articles indexed · AI-cited answers

129

Indexed articles

FTA

Issuing authority

2023

Effective since

AI

Cited answers from article text

UAE Corporate Tax — Federal Decree-Law No. 47 of 2022 and Implementing Decisions is one of the rulebooks issued by the Federal Tax Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of UAE Corporate Tax Law and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article.

What UAE Corporate Tax Law covers

UAE Corporate Tax Law's 129 indexed articles break down by obligation type as follows.

Tax/Finance — 127 articles

General — 2 articles

Topics covered

UAE Corporate Tax Law spans the following regulatory topics, as tagged by Lexara.

fta

corporate tax

ct

taxable income

qfzp

transfer pricing

tax return

exempt person

related party

tax group

AI Explorer: ask a question about UAE Corporate Tax Law

Instead of reading through UAE Corporate Tax Law article by article, Lexara's AI Explorer lets you ask a question in plain English and get a cited answer — with the specific article referenced.

Ask in plain English — no need to know the article number in advance

Every answer cites the specific article it draws from, with a direct link

Responses include the relevant article text, not just a paraphrase

Cross-reference UAE Corporate Tax Law against other Federal Tax Authority rulebooks in a single query

How Lexara works

Laws Browser

Browse the full article corpus for any UAE authority. Filter by law, chapter, or topic tag.

Full-text search

Keyword and semantic search across 6,760+ indexed articles from 10+ UAE regulators.

AI Explorer

Ask a regulatory question in plain English. Get a cited answer grounded in the actual statutory text.

Trigger layer

Structured deadline data per article — event type, offset, recurrence. No manual calendar parsing.

Common questions

What is UAE Corporate Tax — Federal Decree-Law No. 47 of 2022 and Implementing Decisions?

A rulebook issued by the Federal Tax Authority. Lexara has indexed 129 articles from it.

How many articles does UAE Corporate Tax Law contain?

129 indexed articles.

Can I search UAE Corporate Tax Law by keyword?

Yes — full-text keyword search across all 129 indexed articles, plus AI Explorer for natural-language questions with cited answers.

Need help complying with UAE Corporate Tax Law?

Leave your details and a compliance adviser who works with UAE Corporate Tax Law will call you back. There's no charge to ask.

Read UAE Corporate Tax Law in the Laws Browser

All 129 articles, with guidance and trigger data. Free to start.

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