{"id":10664,"date":"2025-05-09T17:52:43","date_gmt":"2025-05-09T15:52:43","guid":{"rendered":"https:\/\/emirates-consulting.ae\/corporate-tax\/"},"modified":"2026-07-06T10:35:58","modified_gmt":"2026-07-06T08:35:58","slug":"corporate-tax","status":"publish","type":"post","link":"https:\/\/emirates-consulting.ae\/en\/corporate-tax\/","title":{"rendered":"Corporate tax"},"content":{"rendered":"\t\t
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Corporate tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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<\/h2>

Companies will be subject to UAE corporate tax from the start of their first financial year beginning on or after June 1, 2023.<\/p>

Corporate tax exemptions<\/h3>
  • Companies engaged in the extraction of natural resources are exempt from tax, as these companies will continue to be subject to the current corporate taxation in the UAE.<\/li>
  • Dividends and capital gains earned by a UAE company from its qualifying shareholdings are exempt from tax.<\/li>
  • Qualifying intra-group transactions and restructurings are not subject to tax, provided the required conditions are met.<\/li><\/ul>

    In addition, CT does not apply to<\/h3>
    • Salaries and other employment income of a natural person, regardless of whether derived from the public or private sector<\/li>
    • Interest and other income of a natural person from bank deposits or savings schemes<\/li>
    • Income of a foreign investment from dividends, capital gains, interest, royalties and other investment returns<\/li>
    • Investments in real estate by natural persons in their personal capacity<\/li>
    • Dividends, capital gains and other income of individuals from holding shares or other securities in their capacity as private individuals.<\/li><\/ul>

      Corporate tax rate<\/h3>
      • 0% for taxable income up to AED 375,000<\/li>
      • 9% for taxable income above AED 375,000, and<\/li>
      • a different tax rate (not yet specified) for large multinational companies that meet certain criteria.<\/li><\/ul>

        Objectives of corporate tax<\/h3>

        With the introduction of the tax, the UAE aims to:<\/p>

        • Consolidate its position as a leading global hub for business and investment<\/li>
        • Accelerate its development and transformation to achieve its strategic objectives<\/li>
        • Reaffirm its commitment to meeting international standards for tax transparency and preventing harmful tax practices.<\/li><\/ul>

          Scope of corporate tax<\/h3>

          All companies and individuals conducting business in the UAE under a commercial licence:<\/p>

          • Companies in free zones (the UAE CT regime will continue to take into account the CT incentives currently<\/li>
          • offered to companies in free zones that meet all regulatory requirements and that do not conduct business activities on the UAE mainland).<\/li>
          • Foreign companies and individuals only if they conduct trade or business in the UAE on an ongoing or regular basis<\/li>
          • Banking<\/li>
          • Companies operating in the areas of property management, construction, development, representation and brokerage.<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            Companies will be subject to UAE corporate tax from the start of their first financial year beginning on or after June 1, 2023.<\/p>\n","protected":false},"author":4,"featured_media":10465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-unkategorisiert"],"_links":{"self":[{"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/posts\/10664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/comments?post=10664"}],"version-history":[{"count":1,"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/posts\/10664\/revisions"}],"predecessor-version":[{"id":10665,"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/posts\/10664\/revisions\/10665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/media\/10465"}],"wp:attachment":[{"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/media?parent=10664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/categories?post=10664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emirates-consulting.ae\/en\/wp-json\/wp\/v2\/tags?post=10664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}