UAE Corporate Tax and Free Zone Exemptions: What Businesses Need to Know

Understanding UAE Corporate Tax step by step

1. 1

   Know what corporate tax actually is

   Corporate tax is a form of direct tax levied on the net income or profit of corporations and other entities from their business. It applies to what your company earns, not to your personal income.

2. 2

   Check the law that governs it

   Corporate tax is governed by provisions of the Federal Decree-Law No. 47 of 2022 and its amendments on the Taxation of Corporations and Businesses. The exact article and rate wording should be read directly on the authority's website, since amendments can change the detail.

   Dokumente:Federal Decree-Law on Taxation of Corporations and Businesse
3. 3

   Understand when your business becomes subject to it

   Businesses will become subject to UAE Corporate Tax from the beginning of their first financial year that starts on or after 1 June 2023. Your own start point depends on when your financial year begins, so map it against your company's accounting calendar.

4. 4

   See whether an exemption applies to you

   Certain types of businesses or organisations are exempt from corporate tax given their importance and contribution to the social fabric and economy of the UAE. Free zone companies and other categories should verify their exact status and any conditions on the authority's website — we don't guess at who qualifies.

   Dokumente:Proof of business activity and legal form
5. 5

   Register and file with the Federal Tax Authority

   The Federal Tax Authority (FTA) is responsible for the administration, collection and enforcement of the corporate tax. The FTA provides more references and guides about corporate tax and information on how to register and file returns on its website.

   Dokumente:Trade licenceFTA account details

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