UAE's New Tax Rules
for QIFs and QLPs

Cabinet Decision No. 34 of 2025, which alters the provisions of Cabinet Decision No. 81 of 2023, was released by the Ministry of Finance on April 6, 2025, and concerns the Qualifying Investment Fund and Qualifying Limited Partnerships for corporate tax treatment under Federal Decree Law No. 47 of 2022. The new decision seeks to draw investments and accelerate economic growth by improving the previous laws and providing flexibility for fund managers and investors.

What Do the New Tax Rules Mean for QIFs and QLPs?

The new tax rules offer a range of benefits for QIFs and QLPs, including a corporate tax exemption. This exemption is designed to promote investment and growth in the UAE's financial sector, making it an attractive destination for investors and fund managers. To qualify for the exemption, QIFs and QLPs must meet certain conditions, such as being managed or administered in the UAE by an authorized financial manager.

Benefits of the New Tax Rules

The new tax rules offer several benefits for QIFs and QLPs, including:

• Increased competitiveness: The corporate tax exemption enhances the UAE's competitiveness as a destination for investment funds and limited partnerships.
• Increased investment: The tax benefits offered by the exemption are likely to attract more investment into the UAE, driving growth and innovation in the financial sector.
• Improved returns: By reducing the tax burden, QIFs and QLPs can distribute more income to their investors, making them more attractive investment options.

How Can Berich, Tax Consultants in Abu Dhabi, Help?

Navigating the new tax rules can be complex, and it's essential for businesses and investors to seek professional advice. Berich, tax consultants in Abu Dhabi, can provide expert guidance on the implications of the new rules and help QIFs and QLPs comply with the requirements. They can also assist with tax planning and optimization, ensuring that businesses take advantage of the available tax benefits.

Conclusion

The new tax rules for QIFs and QLPs offer a range of opportunities for investors and fund managers. By understanding the implications of these changes and seeking professional advice from Berich, tax consultants in Abu Dhabi, businesses can navigate the new rules and take advantage of the available tax benefits. Whether you're a seasoned investor or just starting out, it's essential to stay informed about the latest developments in the UAE's tax landscape.

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