8 August 2026 · MD 302/2024
ما الذي غيّره القرار الوزاري 302 لسنة 2024
Ministerial Decision No. 302 of 2024 replaced MD 116 of 2023 and refined the participation exemption and foreign permanent-establishment exemption. Where you use the AED 4 million acquisition-cost route, the 5% ownership-linked tests are relaxed, and the asset-composition test applies only to Related-Party participations. It gives Dubai holding structures a more workable, predictable exemption.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
ما الذي تم تنقيحه
The 2024 decision improved the rules.
- Replaced Ministerial Decision 116 of 2023.
- AED 4m cost route relaxes ownership-linked tests.
- Asset test limited to related-party participations.
- Clarified different participation types.
أفضل للشركات القابضة
A more usable exemption.
- More predictable qualification.
- Supports genuine Dubai holding structures.
- Aligns with the foreign PE exemption.
- Reduces uncertainty for investors.
الأسئلة الشائعة
For understanding the current rules.
ما الذي غيّره قرار مجلس الوزراء 35 لسنة 2025؟
It replaced Ministerial Decision 116 of 2023 on the participation and foreign permanent-establishment exemptions.
كيف يغيّر مسار الـ4 ملايين درهم الأمور؟
Where you rely on the AED 4m acquisition-cost route, the 5% ownership-linked tests are relaxed.
هل يبقى اختبار الأصول منطبقاً؟
Yes, but mainly to related-party participations after the 2024 decision.
هل يمكن أن تطبّق Exiloz القواعد الحالية؟
Yes. We apply MD 302 of 2024 to your specific participation.
طبّق قواعد 2024
Exiloz applies MD 302 of 2024 so your participation qualifies cleanly.