Conditions to Prevent Misuse:
- Income and assets cannot be used for personal benefit.
- Exemption applies only to genuine non-profit sports entities.
- Supports transparency and serves the public interest.
Application Process:
- Sports entities must apply to the Federal Tax Authority.
- Required documents must be submitted to confirm eligibility.
- Ensures only compliant organisations genuinely supporting sports development in the UAE receive the exemption.
Cabinet Decision:
No. (1) of 2026, issued under Federal Decree-Law No. 47 of 2022
Purpose:
Support sustainable growth in the sports sector and strengthen the UAE’s position as a global sports hub.
Entities Covered:
Qualifying international and regional sports entities, including certain supporting non-commercial organisations.
Eligibility:
- Must be officially recognised by the Ministry of Sports or a competent authority.
- Focus solely on sporting objectives.
- Use all income and assets exclusively for those purposes.
