Qualifying Public Benefit Entities in the UAE: What You Need to Know for Corporate Tax Purposes

The UAE's introduction of Corporate Tax under Federal Decree-Law No. 47 of 2022 marked a landmark shift in the country's fiscal landscape. Among the most significant provisions of this law is the recognition of Qualifying Public Benefit Entities (QPBEs) — organizations that are exempt from corporate tax due to their social, humanitarian, educational, cultural, or religious contributions to society.

If your organization operates in the UAE's non-profit or public benefit space, or if you make donations to such entities, understanding the QPBE framework is essential. This guide breaks down everything you need to know.

What Are Qualifying Public Benefit Entities?

Qualifying Public Benefit Entities are organizations formally recognized by the UAE Cabinet as serving the public good. Under Cabinet Decision No. 37 of 2023 — and its subsequent amendments — the Cabinet published an official schedule listing hundreds of entities that qualify for corporate tax exemption.

These entities span a wide range of sectors, including:

• Humanitarian and charitable organizations (e.g., Emirates Red Crescent, Dar Al Ber Society)
• Educational institutions (e.g., UAE University, Zayed University, Khalifa University)
• Sports federations (e.g., UAE Football Association, UAE Swimming Federation)
• Religious bodies (churches, temples, mosques, and Quran memorization centers)
• Cultural and heritage organizations
• Women's empowerment and social development entities
• Healthcare and disability support associations

Why Does QPBE Status Matter?

For an entity listed as a Qualifying Public Benefit Entity, the key benefits under the Corporate Tax Law include:

1. Exemption from Corporate Tax — QPBEs are not subject to the standard 9% corporate tax rate.
2. Eligibility to receive tax-deductible donations — Businesses that donate to QPBEs may be able to deduct those contributions when calculating their taxable income.
3. Regulatory recognition — QPBE status signals credibility and compliance with UAE regulations.

Which Government Cabinet Decisions Apply?

The official list of QPBEs has been established and updated through a series of Cabinet Decisions, most recently including decisions issued in January 2026. The key decisions include:

• Cabinet Decision No. 37 of 2023 (effective 15 April 2023) — original list
• Cabinet Decision No. 34 of 2024 (effective 1 April 2024)
• Cabinet Decision No. 70, 77, and 78 of 2024 (effective 8 July 2024)
• Cabinet Decision No. 113 of 2024 (effective 22 October 2024)
• Cabinet Decision No. 128, 129, and 130 of 2024 (effective 16 December 2024)
• Multiple Cabinet Decisions in 2025 (Nos. 32–51, 70, 90, 95–96, 115–126, 132–133, 138–141, 185–191)
• Cabinet Decision Nos. 6–9 of 2026 (effective 27 January 2026)

This demonstrates the UAE government's ongoing commitment to expanding and maintaining the QPBE framework.

QPBEs by Emirate: A Snapshot

The QPBE list covers entities across all seven emirates:

Federal Entities

Over 200 federal-level entities are recognized, including the Emirates Red Crescent Authority, UAE University, Zayed University, all major UAE sports federations, the UAE Anti-Doping Agency, and many charitable foundations.

Abu Dhabi

Abu Dhabi's recognized entities include Khalifa University for Science and Technology, Mohamed bin Zayed University of Artificial Intelligence, Sandooq Al Watan, the Mohamed Bin Zayed Species Conservation Fund, several churches and places of worship, and major sports clubs.

Dubai

Dubai's extensive list features Dubai Chambers, UAE Food Bank, Noor Dubai Foundation, Mohammed Bin Rashid Al Maktoum Global Initiatives, Al Jalila Foundation, the International Committee of the Red Cross (ICRC), RIT Dubai, and University of Dubai, among many others.

Sharjah

Sharjah's entities include the University of Sharjah, American University of Sharjah, Sharjah Charity International, The Big Heart Foundation, and numerous Quran memorization centers and cultural councils.

Ajman, Ras Al Khaimah, Umm Al Quwain, and Fujairah

Each emirate has its own dedicated list of locally recognized charitable, educational, cultural, sports, and social development organizations.

How Can an Entity Get Added to the QPBE List?

The process for adding a new entity to the official schedule is governed by Article 3 of Cabinet Decision No. 37 of 2023:

1. Any Government Entity may file an application to the Ministry of Finance to suggest an addition or deletion.
2. The application must be submitted in the form and manner prescribed by the Ministry.
3. All supporting data, information, and documentation must be provided.
4. The Cabinet may amend the schedule, upon the suggestion of the Minister of Finance, by addition or deletion.

Compliance Obligations for QPBEs

Being listed as a QPBE comes with important obligations:

• Notification of Changes: Government entities overseeing QPBEs must inform the Ministry of Finance within 20 business days of any changes that could affect the entity's continued eligibility.
• Document Provision: QPBEs must provide all relevant documents, data, and information to the Ministry and the Federal Tax Authority (FTA) upon request.
• Ongoing Eligibility: Entities must continue to meet the conditions set out in the Corporate Tax Law to maintain their QPBE status.

Key Takeaways for Businesses and Donors

If your company makes donations to UAE-based entities, always verify that the recipient is on the official QPBE schedule before claiming any tax deductions. The list is updated regularly, so checking the latest Cabinet Decisions is essential.

For businesses operating in the non-profit sector, obtaining and maintaining QPBE status is a critical compliance priority. Failure to meet the ongoing conditions could result in loss of tax exemption status.

How Essence UAE Can Help

At essenceuae.com, we provide expert guidance on UAE corporate tax compliance, including matters related to Qualifying Public Benefit Entities. Whether you are:

• A charity or non-profit seeking to understand your tax obligations,
• A business wishing to structure donations tax-efficiently,
• An organization applying for QPBE recognition, or
• A compliance professional keeping up with the latest regulatory updates,

our team is here to provide clear, up-to-date, and actionable advice tailored to the UAE regulatory environment.

Contact us today at essenceuae.com to learn how we can support your compliance journey.

Frequently Asked Questions (FAQs)

Q: Is a QPBE automatically exempt from all UAE taxes? A: QPBE status provides exemption under the Corporate Tax Law. Other taxes or levies may apply depending on the entity's activities. Always consult a qualified tax advisor.

Q: Can foreign non-profit organizations qualify? A: The QPBE list primarily covers UAE-registered entities. Some international organizations with a UAE presence (such as the ICRC) are included, but foreign entities generally must be specifically listed.

Q: How often is the QPBE list updated? A: The list is updated through Cabinet Decisions on an ongoing basis. Multiple updates were issued in 2023, 2024, 2025, and 2026.

Q: Where can I find the official QPBE schedule? A: The official schedule is published in the UAE Official Gazette and made available by the Ministry of Finance and the Federal Tax Authority.

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Please consult a qualified UAE tax professional for advice specific to your situation.

Tags: UAE Corporate Tax, Qualifying Public Benefit Entities, QPBE, Federal Decree-Law 47 of 2022, UAE Tax Exemption, Non-Profit UAE, Cabinet Decision 37 of 2023, UAE Charity Tax, Essence UAE, UAE Compliance