Cabinet Decision No. 1 of 2026 establishes the criteria for exempting International Sports Entities, Sports Entities, and Ancillary Entities from UAE Corporate Tax. Implementing Article 4 of Federal Decree-Law No. 47 of 2022, the Decision mandates that eligible entities must exclusively use income for sports promotion and development. It prohibits the distribution of assets for personal benefit, except to specific qualifying or government bodies. Effective retroactively from 1 June 2023, the Decision requires entities to maintain strict compliance with reporting obligations to the Federal Tax Authority to preserve their status as Exempt Persons.