The Government of Dubai Income Tax (Dubai, Ordinance, 1969) in English

The Government of Dubai Income Tax Ordinance of 1969 is Dubai's emirate-level corporate tax statute — enacted before the federation and, for half a century, applied in practice almost exclusively to oil concession holders and branches of foreign banks. Like its 1965 Abu Dhabi counterpart, it sat mostly dormant for other businesses while remaining formally on the books.

The federal Corporate Tax Law effective from 2023 has renewed interest in these emirate decrees, since the new regime expressly accommodates the continuing emirate-level taxation of extractive businesses. Tax advisers mapping that interaction, banks with legacy Dubai branch arrangements, and researchers on Gulf fiscal history are the usual readers.