Exempt Person

  • Corporate Tax

Exempt Persons under the UAE Corporate Tax

Corporate Tax exemptions are allocated to certain persons, classified as 'Exempt Individuals,' serving specific public interests and policy objectives, among…

10 months ago
  • Corporate Tax

Requirement of Submitting a Declaration for Exempt Persons for Corporate Tax Purposes

For corporate tax purposes, Exempted Persons are required to comply with the Federal Tax Authority Decision No. 11 of 2023,…

10 months ago
  • Exempt Person

Participation Exemption and Accounting Tax Consideration under Corporate Tax in UAE

Ministerial Decision No.116 of 2023 stipulates the conditions for Participation Exemption, exempting companies from paying corporate income tax on dividends,…

1 year ago
  • Exempt Person

How Corporate Tax applies to extractive businesses

The government of UAE has issued the legislation of Federal decree law no. 47 on December 9, 2022, making the…

2 years ago
  • Exempt Person

Who is Exempt from the UAE Corporate Tax ?

UAE government issued the Federal Decree-Law No. 47 of 2022 on the Taxation of Enterprises and Firms (hereafter known as…

2 years ago