Qualifying Investment FundQIF
StatusUAEReviewed November 2026
A regulated investment fund that meets the UAE Corporate Tax Law’s conditions on regulatory oversight, investor diversity and purpose, and may apply to the Federal Tax Authority to be treated as an exempt person. The exemption covers the fund, not its manager, which is a separate taxable company.
The conditions sit in Article 10 of the UAE Corporate Tax Law and Cabinet Decision No. 34 of 2025, and income from UAE immovable property is treated separately rather than sheltered by the exemption in the same way.
Legal basis
- Federal Decree-Law No. 47 of 2022, Article 10
- Cabinet Decision No. 34 of 2025
How it connects
- Related
- Exempt Person
- Dubai International Financial Centre (DIFC): where such funds are often set up
- Abu Dhabi Global Market (ADGM)
- Family Office: a single-family pool rarely meets the investor-diversity condition
Analysis that discusses it
- A DIFC or ADGM fund can be tax-exempt, the manager cannotCorporate Structuring · 19 Oct 2026
- A UAE family structure is taxable at 9% until it earns its exemptionCorporate Structuring · 10 Oct 2026
- A UAE exemption now has a deadline, and the parent must file firstRegulatory Intelligence · 14 Oct 2026
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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- Corporate Tax Residence
- Double Taxation Agreement
- Transfer Pricing
- Withholding Tax
- Non-Domiciled Status
- Qualifying Free Zone Person
- Central Management and Control
- UAE Corporate Tax
- Exempt Person
- Small Business Relief
- Value Added Tax
- Place of Effective Management
- Transfer of Assets Abroad
- Pillar Two
- DEMPE
- UAE Tax Residency Certificate
- Arm’s Length Principle
- Intercompany Loan
- Statutory Residence Test
- Temporary Non-Residence
- Exit Tax
- Substantial Shareholding Exemption
- Participation Exemption
- General Anti-Abuse Rule
- Sham
- Active Income Test
- Deemed Disposal
- Disregarded Income
- Permanent Place of Abode
- Dividend Imputation
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