---
title: "Qualifying Investment Fund (QIF)"
url: https://www.boruconsulting.com/glossary/qualifying-investment-fund
type: DefinedTerm
role: status
jurisdiction: [UAE]
reviewed: 2026-11-10
modified: 2026-11-10
---

# Qualifying Investment Fund (QIF)

Role: Status | Jurisdiction: UAE

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

## Related concepts
- Related: [Exempt Person](https://www.boruconsulting.com/glossary/exempt-person)
- Related: [Dubai International Financial Centre (DIFC)](https://www.boruconsulting.com/glossary/dubai-international-financial-centre) (where such funds are often set up)
- Related: [Abu Dhabi Global Market (ADGM)](https://www.boruconsulting.com/glossary/adgm)
- Related: [Family Office](https://www.boruconsulting.com/glossary/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 cannot](https://www.boruconsulting.com/blog/difc-adgm-fund-qualifying-investment-fund) (Corporate Structuring, 2026-10-19)
- [A UAE family structure is taxable at 9% until it earns its exemption](https://www.boruconsulting.com/blog/uae-corporate-tax-exemption-family-structures) (Corporate Structuring, 2026-10-10)
- [A UAE exemption now has a deadline, and the parent must file first](https://www.boruconsulting.com/blog/fta-decision-15-2026-exemption-deadlines) (Regulatory Intelligence, 2026-10-14)

Canonical: https://www.boruconsulting.com/glossary/qualifying-investment-fund

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Source: https://www.boruconsulting.com/glossary/qualifying-investment-fund