Corporate Tax UAE Blog

Key takeaways Taxable income starts from your accounting profit, not raw revenue, then gets adjusted for specific add backs and exemptions the law sets out The first AED 375,000 of

The existence of double taxation is a big issue that most companies meet especially when operating in foreign countries. It arises when a company is subjected to tax on its

Distribution activities are recognized as a qualifying activity under the corporate tax UAE regulations. The latest guidelines on Corporate Tax in UAE Free Zones elaborate on qualifying activities, including distribution.

The corporate tax regime’s treatment of unrealized profits and losses is outlined in section 5.2 of the Corporate Tax Public Consultation Document. Registered businesses are advised to avail of the

If your business is based outside the UAE but you have some kind of presence or income here, you probably want a straight answer to one question: does the UAE

A Holding company can be formed by local or foreign investors to hold shares of other companies or to acquire other assets. One of the main advantages of a holding

The United Arab Emirates (UAE) has emerged as a global leader in embracing renewable energy and promoting sustainable development. As part of its efforts to transition towards a greener future,

A family foundation is an entity such as a trust, foundation, or similar body established to manage personal investment or wealth under the UAE’s applicable law. Commercial, trade, or any

Pre-grouping tax losses refer to the tax losses incurred by a subsidiary before becoming part of a tax group. In other words, they arise when a subsidiary’s deductible expenses exceed

The income of non-resident persons is subject to corporate tax in the UAE if it is derived from UAE sources. This includes income from business activities and investments. For personalized

Public Clarification TAXP008 issued by the UAE Federal Tax Authority (FTA) specifies the circumstances under which taxpayers may apply for reviews of tax assessments in relation to corporate tax, excise

In a broader context, Related Parties encompass individuals or legal entities that maintain pre-existing relationships with other individuals or entities. Such relationships can be established through ownership, control, or kinship

The UAE government introduced corporate tax through Federal Decree-Law No. 47, which governs the taxation of businesses and enterprises across the country. Corporate tax is levied on a company’s annual

The laws pertaining to social security and pensions, including private pensions and social security plans, have undergone significant modifications in the UAE. Public and private employers are required to register

Value Added Tax commonly referred to as ‘VAT’ became effective in the United Arab Emirates from 1 January 2018, at a standard rate of 5%. Any charities that engage in

A tax residency certificate issued for domestic tax purposes in the UAE plays an important role in verifying an individual’s tax status and obligations within the country. The Federal Tax

The Federal Decree-Law No. 47 of 2022 is the legislative framework for corporate tax in UAE, this comprehensive law establishes the basis for taxing corporations and their profits. It covers

The terms “tax evasion” and “tax avoidance” are often used interchangeably because of the confusion shrouded in understanding their meaning. The two interpretations are nevertheless distinct, if one is trying

Accurate VAT assessment for digital services is essential for business forecasting, regulatory compliance, and mitigating risks associated with fines and audits. This article explains the implementation of VAT on digital

Updated 2026: UAE Free Zone companies are subject to Corporate Tax and must register with the Federal Tax Authority. The 0% Corporate Tax rate is not automatic for every Free

The government of UAE has issued the legislation of Federal decree law no. 47 on December 9, 2022, making the implementation of corporate tax next year a must. This is

The UAE issued the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses on 09 December 2022, which applies to both legal entities and natural persons who

According to the UAE Federal Decree-Law No. 47 of 2022 on taxation of corporations and businesses (the “Corporate Tax Law”), businesses are subject to UAE Corporate Tax from the beginning

What Counts as a “Government Entity” Under UAE Tax Law? Article 5 of the UAE Corporate Tax Law states that all business activities conducted by local government bodies are deemed

The Ministry of Finance (MOF), UAE, through Cabinet Resolution No. 44/2020, has revamped the guidelines for multinational entities (MNEs) operating within the UAE, replacing Resolution No. 32 of 2019. This

Key takeaways Corporate tax is 0% up to AED 375,000 in taxable income, 9% above it Registration is mandatory for nearly every business, regardless of profit level Free zone companies

The latest Federal Law No. 47 of 2022, governing the UAE Corporate Taxes operation was issued on the 9th of December, 2022. The recent statute confers that any individual or