Cabinet Decision No. 1 of 2026 on Corporate Tax Exemption for Qualifying Sports Entities and Related Organizations

Establishes a Corporate Tax exemption framework, applied retrospectively to the 1 June 2023 Corporate Tax commencement date, for International Sports Entities, their Sports Entity subsidiaries, and Ancillary Entities, subject to registration, a 60-business-day application window, and annual eligibility declarations in place of tax returns.

What firms should do

Yes — qualifying sports bodies should register for Corporate Tax and apply for exemption within 60 business days of meeting conditions

Regulator: Federal Tax Authority
Type: Cabinet Decision
Status: Enacted
Published: 12 Jan 2026
Takes effect: 1 Jun 2023
Reference: Cabinet Decision No. 1 of 2026
Topic: Corporate Tax
Impact: Medium

Read it on the regulator's website

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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