PTG Consultant LLC, Ghazanfar Hussain UAE Corporate Tax Investment Property Depreciation Guide: MD 173 Explained 2025 In brief The UAE Ministry of Finance has issued Ministerial Decision No. 173 of 2025 , introducing a specific UAE Corporate Tax depreciation adjustment for certain Investment Properties held at fair v... Corporate Tax Filing UAE FTA UAE Investment Property Is MD 173 election mandatory? MD 173 of 2025 UAE Corporate Tax Investment Property UAE Tax Depreciation UAE Tax Residency Certificate (TRC)