The UAE Ministry of Finance has published Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax. As previously reported, a Real Estate Investment Trust (REIT) that meets all of the conditions of Article 10(1) of the Corporate Tax Law and Article 4(1) of Cabinet Decision No. 34 of 2025, can apply for an exemption from Corporate Tax…