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What is UAE Corporate Tax


February 23, 2022


4 mins read

Country UAE
Tax Corporate Tax

Question – What is UAE Corporate Tax ?

Answer – UAE Corporate Tax is applicable from Financial Year starting from June 1, 2023. The tax is  payable on business profits and certain other income . The applicability   of Corporate Tax of to the  following person has been examined in detail : –

  • Legal persons
  • Exempt persons
  • Government and Government owned entities
  • Natural resources
  • Charities and Public Benefit Organisations
  • Investment funds
  • Taxation of Free Zones

Individuals, who are not earning any business income, are exempt from the applicability of the Corporate Tax . The  tax shall be applicable on both UAE tax residents, as well as non resident earning business income from the UAE, who have a Permanent Establishment in the UAE .

If you would like to discuss the implication of UAE Corporate Tax , on your UAE business, you can Contact us. 

You can watch our various Webinar on UAE Corporate Tax  here

For more information on UAE CT, you can view the following Related Questions –

Arinjay Jain

Bio of author

Arinjay is a Chartered Accountant with more than 20 years of post-qualification experience. He worked as Director, in the M&A Tax Division at KPMG in India. Presently, he is advising several MNCs in UAE on Economic Substance Regulations and impact of the UAE Corporate Tax Law on their business and clients across globe on International Tax issues . He is a well recognised Trainer of International Tax and UAE Corporate Tax. The areas of service include the following : - Advise and Compliance relating to International Tax Issues; Advise relating to UAE Corporate Tax Issues; Advise and Compliance relating to UAE Economic Substance Regulations; Advise and Compliance relating to Indian Income Tax Issues; Other connected matters from a Regulatory perspective.


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