Corporate Tax (CT) UAE

UAE Ministry of Finance has issued ministerial decision that who would be excluded from registering for Corporate Tax.

Businesses with revenues of Dh3 million or less can benefit from Small Business Relief and the conditions for Small Business Relief election.

This Corporate Tax Registration user manual is prepared to help you navigate through the Federal Tax Authority (FTA) portal and submit the Corporate Tax Registration application.

The Federal Tax Authority (FTA) launched early registration is available through the EmaraTax platform from Jan to May 2023 for certain categories of companies operating in the UAE.

The UAE Corporate Tax regime will become effective for financial years starting on or after 1 June 2023.

The Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (hereinafter referred to as the “Corporate Tax Law”) was issued by the UAE, on 09 Dec 2022.

Corporate Tax implementation in UAE was announced on 31st Jan 2022 by the MoF and it was confirmed that the new tax law would be the introduction of Transfer Pricing (TP).

Everything you know about how Corporate Tax(CT) applied for Foreigners, Exempted Income, Free Zones, Industry Sectors and Group of Companies.

Everything you know about how Corporate Tax (CT) applied for Losses, Withholding Tax, Free Zones, Transfer Pricing and Company Administration.

The UAE Corporate Tax regime will become effective for financial years starting on or after 1 June 2023. Introducing a CT regime is to preventing harmful tax practices.