Gulf News, 9 February 2026: UAE has introduced a corporate tax exemption for eligible non‑commercial sports entities to boost sector growth and transparency.

The Ministry of Finance has issued UAE Cabinet Decision No. 1/2026 to exempt certain sports organisations that operate on a non‑commercial basis from corporate tax, aligning the regime with international best practice and supporting the UAE’s ambitions as a global sports hub.

Exemptions apply to international sports entities, domestic sports bodies, and specified ancillary entities whose primary purpose is to promote, organise, manage, or develop sport at a regional or international level, provided they are recognised by the competent sports authority.

Qualifying organisations must confine activities to their sporting objectives, ensure all income and assets are used solely to advance those objectives or cover necessary expenses, and avoid any private benefit to members or founders except where beneficiaries are approved public‑benefit or government‑linked bodies.

To access the relief, entities must apply to the Federal Tax Authority with supporting documentation so that eligibility and ongoing compliance can be verified; this process is intended to preserve oversight while directing the exemption to genuine non‑profit sports development.

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