Federal Decree-Law No. 28 of 2025 Amending the Corporate Tax Law (Tax Credits and Incentives)

Amends the Corporate Tax Law to create a legislative framework allowing certain tax credits/incentives (e.g. the subsequently-introduced R&D tax credit — see FTA-2026-006) to be refundable rather than only offsettable against tax liability; further scope and eligibility to be defined via Cabinet Decisions/executive regulations. Publication date is a best-sourced estimate based on secondary reporting; the exact Official Gazette issue/publish date could not be independently confirmed within this research session — flagged.

What firms should do

Informational — implementing Cabinet Decisions to follow

Regulator: Federal Tax Authority
Type: Cabinet Decision
Status: Enacted
Published: 23 Dec 2025
Reference: Federal Decree-Law No. 28 of 2025 (technically primary legislation, not a Cabinet Decision — closest available Source_Type used)
Topic: Corporate Tax
Impact: Medium

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Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

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