This article outlines which entities are exempt from UAE Corporate Tax. The list includes Government Entities, Government Controlled Entities, persons in Extractive and Non-Extractive Natural Resource Businesses (under specific conditions), Qualifying Public Benefit Entities, and Qualifying Investment Funds. It also exempts public and regulated private pension or social security funds, and certain entities wholly owned by other Exempt Persons. The article sets conditions for maintaining exemption status, stating that failure to meet these conditions during a Tax Period results in the loss of exemption from the start of that period, subject to specific Ministerial exceptions.