UAE Corporate Tax Complete Guide 2025 - FTA Corporate Tax Calculator & Filing Procedures
Table of Contents
What is UAE Corporate Tax?
UAE Corporate Tax is a direct federal tax levied on the net income of businesses and commercial activities in the United Arab Emirates. Introduced under Federal Decree-Law No. 47 of 2022, corporate tax officially commenced on June 1, 2023, marking a significant milestone in the UAE's economic framework. The tax is administered by the Federal Tax Authority (FTA) and applies to financial years starting on or after this date.
The UAE corporate tax regime represents a balanced approach designed to support continued foreign investment while diversifying government revenues beyond oil dependency. Unlike personal income tax, which remains absent in the UAE, corporate tax specifically targets business profits, maintaining the country's reputation as a business-friendly jurisdiction while aligning with international tax transparency standards and OECD guidelines.
Who is Subject to UAE Corporate Tax?
Taxable Persons Include:
- UAE Companies: All juridical persons incorporated or recognized in the UAE
- Foreign Companies: Non-UAE juridical persons with Permanent Establishment or income sourced from UAE
- Free Zone Persons: Qualifying Free Zone Persons subject to specific conditions
- Natural Persons: Individuals conducting business activities in the UAE (excluding employment income)
- Unincorporated Partnerships: Partnerships conducting business or commercial activities
Entities Exempt from Corporate Tax
Exempt Entities:
- Government Entities: UAE Federal and Emirate government bodies and their controlled entities
- Extractive Industries: Businesses engaged in extraction of natural resources (subject to separate Emirate-level taxation)
- Non-Extractive Natural Resources: Certain activities as determined by Cabinet Decision
- Qualifying Public Benefit Entities: Registered charities, public benefit organizations, and qualifying investment funds
- Qualifying Free Zone Persons: Those meeting specific conditions for 0% tax rate
UAE Corporate Tax Rates & Exemptions
Standard Tax Rates
| Taxable Income Range | Tax Rate | Details |
|---|---|---|
| AED 0 - AED 375,000 | 0% | Small Business Relief - No tax payable |
| Above AED 375,000 | 9% | Standard corporate tax rate on taxable income |
| Qualifying Free Zone Income | 0% | Subject to meeting conditions and substance requirements |
⚠️ Small Business Relief Threshold
Important: Businesses with revenue not exceeding AED 3,000,000 may elect for Small Business Relief, which exempts them from corporate tax. This election must be made during tax registration and can significantly benefit qualifying small enterprises.
Free Zone Tax Treatment
Qualifying Free Zone Persons (QFZP) can benefit from 0% corporate tax rate on Qualifying Income, provided they meet specific conditions:
Conditions for 0% Free Zone Rate:
- Adequate Substance: Maintain adequate employees, assets, and premises in the UAE
- Qualifying Income: Earn only Qualifying Income (specific business activities as defined)
- Arm's Length Principle: Conduct all transactions at arm's length
- Core Income Generating Activities: CIGA requirements must be met in UAE
- No Election for Small Business Relief: Cannot simultaneously claim both benefits
Non-Qualifying Income earned by Free Zone entities will be subject to the standard 9% corporate tax rate.
Corporate Tax Exemptions
Several specific types of income are exempt from corporate tax:
- Dividends: Dividends received from UAE resident companies or qualifying foreign participations
- Capital Gains: Gains from disposal of qualifying shareholdings and participations
- Foreign Permanent Establishment Income: Income already subject to foreign tax at minimum 9% rate
- Intra-Group Transactions: Transfers within qualifying groups meeting specific criteria
- Restructuring Transactions: Qualifying business restructuring under specific conditions
UAE Corporate Tax Calculator
Calculate your UAE corporate tax liability using the official FTA rates and thresholds. This calculator supports standard rate calculation, small business relief eligibility, and free zone person scenarios.
Calculate Your UAE Corporate Tax Liability
Your Corporate Tax Calculation Results
Total Revenue: AED 0.00
Less: Deductible Expenses: AED 0.00
Taxable Income: AED 0.00
Tax Rate Applied: 0%
Final Tax Payable: AED 0.00
⚠️ Disclaimer: This calculator provides estimates based on FTA published rates. Actual tax liability may vary based on specific circumstances, deductions, exemptions, and FTA assessment. Consult with a licensed tax advisor for accurate tax planning.
UAE Corporate Tax Formulae & Calculations
Basic Corporate Tax Formula
Where:
- Taxable Income: Accounting net profit adjusted for tax purposes
- Applicable Tax Rate: 0% (for qualifying income) or 9% (standard rate)
Taxable Income Calculation
Components:
- Total Revenue: All income from business activities in UAE
- Allowable Deductions: Expenses incurred wholly and exclusively for business purposes
- Non-Deductible Items: Entertainment, fines, penalties, personal expenses, etc.
- Exempt Income: Dividends, qualifying capital gains, etc.
Small Business Relief Calculation
Corporate Tax = AED 0
IF Taxable Income ≤ AED 375,000:
Corporate Tax = AED 0
IF Taxable Income > AED 375,000:
Corporate Tax = (Taxable Income × 9%)
Free Zone Person Tax Calculation
Non-Qualifying Income: Tax = Non-Qualifying Taxable Income × 9%
Total Tax = (Qualifying Income × 0%) + (Non-Qualifying Income × 9%)
Example Calculations
Example 1: Standard UAE Business
Scenario: Mainland company with following financials:
- Total Revenue: AED 5,000,000
- Allowable Expenses: AED 4,000,000
- Taxable Income: AED 1,000,000
Calculation:
Taxable Income = AED 5,000,000 - AED 4,000,000 = AED 1,000,000
Since Taxable Income > AED 375,000, Standard Rate Applies
Corporate Tax = AED 1,000,000 × 9% = AED 90,000
Example 2: Small Business Relief
Scenario: Small business with:
- Total Revenue: AED 2,500,000
- Allowable Expenses: AED 2,200,000
- Taxable Income: AED 300,000
- Small Business Relief Election: Yes
Calculation:
Revenue (AED 2,500,000) ≤ AED 3,000,000 ✓
Taxable Income (AED 300,000) ≤ AED 375,000 ✓
Qualifies for Small Business Relief
Corporate Tax = AED 0
Example 3: Free Zone Person (QFZP)
Scenario: Free Zone company with:
- Qualifying Income: AED 3,000,000
- Non-Qualifying Income: AED 500,000
- Total Expenses: AED 2,000,000 (allocated proportionally)
Calculation:
Total Income = AED 3,000,000 + AED 500,000 = AED 3,500,000
Qualifying Income Ratio = 3,000,000 / 3,500,000 = 85.71%
Expenses on Qualifying Income = AED 2,000,000 × 85.71% = AED 1,714,200
Expenses on Non-Qualifying Income = AED 2,000,000 × 14.29% = AED 285,800
Taxable Qualifying Income = AED 3,000,000 - AED 1,714,200 = AED 1,285,800
Tax on Qualifying Income = AED 1,285,800 × 0% = AED 0
Taxable Non-Qualifying Income = AED 500,000 - AED 285,800 = AED 214,200
Tax on Non-Qualifying Income = AED 214,200 × 9% = AED 19,278
Total Corporate Tax = AED 0 + AED 19,278 = AED 19,278
UAE Corporate Tax Registration Process
Who Must Register?
All taxable persons conducting business or commercial activities in the UAE must register for corporate tax with the Federal Tax Authority. Registration is mandatory regardless of whether tax will be payable.
Registration Timeline
Registration Deadlines:
- Juridical Persons: Within 3 months from the start of their first financial year subject to corporate tax
- Natural Persons: Within 3 months from the start of their first financial year subject to corporate tax
- Foreign Juridical Persons: Within 3 months from earning UAE-sourced income or establishing Permanent Establishment
How to Register for Corporate Tax
Step-by-Step Registration Process:
- Access FTA Portal: Visit tax.gov.ae and create or login to EmaraTax account
- Select Corporate Tax: Navigate to "Registration" section and select "Corporate Tax"
- Provide Business Information:
- Trade License details
- Legal form and ownership structure
- Financial year details
- Business activity classification
- Submit Required Documents:
- Valid Trade License
- Emirates ID of authorized signatory
- Memorandum and Articles of Association
- Ownership structure documentation
- Make Small Business Relief Election: If eligible, elect during registration (irrevocable for 3 years)
- Submit Application: Review and submit registration application
- Receive Tax Registration Number (TRN): FTA will issue TRN upon successful registration
Tax Registration Number (TRN)
Once registered, businesses receive a unique Tax Registration Number (TRN) which must be:
- Displayed on all commercial invoices and tax documents
- Included in correspondence with FTA
- Quoted when filing tax returns
- Maintained throughout business operations in UAE
Corporate Tax Filing & Returns in UAE
Tax Period & Financial Year
Corporate tax is calculated on taxable income earned during a Tax Period, which generally aligns with the business's financial year. Most businesses follow a 12-month financial year, but the FTA allows flexibility in financial year-end dates.
Filing Deadlines
⏰ Critical Deadlines:
- Tax Return Filing: Within 9 months from the end of relevant Tax Period
- Tax Payment: Within 9 months from the end of relevant Tax Period
- Extension Requests: Must be submitted before original deadline
Example: If financial year ends December 31, 2024, tax return and payment are due by September 30, 2025.
Corporate Tax Return Components
A corporate tax return must include:
- Business Information: TRN, legal name, financial year details
- Financial Statements: Audited accounts if required
- Tax Computation: Calculation of taxable income
- Adjustments: Reconciliation between accounting and taxable income
- Tax Calculation: Applied rates and tax payable
- Supporting Documentation: Transfer pricing documentation, related party transactions
Filing Process
How to File Corporate Tax Return:
- Login to EmaraTax Portal: Access your account at tax.gov.ae
- Prepare Financial Information: Finalize accounts and calculate taxable income
- Complete Tax Return Form: Fill mandatory fields in online system
- Upload Supporting Documents: Attach financial statements and required documentation
- Review Tax Calculation: System calculates tax based on inputs
- Submit Return: Electronically submit completed tax return
- Make Payment: Pay calculated tax through approved payment methods
- Retain Confirmation: Save submission receipt and payment confirmation
Payment Methods
Corporate tax payments can be made through:
- eDirectham: Direct debit from UAE bank account
- eDrihm Card: Prepaid digital payment card
- Bank Transfer: To FTA designated accounts
- Credit/Debit Card: Through FTA portal (fees may apply)
Record Keeping Requirements
Mandatory Record Retention:
Businesses must maintain:
- Financial Records: Accounts, invoices, receipts (7 years)
- Tax Returns: Submitted returns and acknowledgements (7 years)
- Supporting Documentation: Transfer pricing files, related party agreements (7 years)
- Corporate Structure: Ownership and control documentation
- Asset Records: Acquisition, disposal, and valuation documentation
Language: Records must be maintained in Arabic or English. If originally in other languages, certified translations required.
Penalties for Late Filing
| Violation | Penalty |
|---|---|
| Late Tax Return Filing | AED 500 - AED 1,000 depending on delay period |
| Failure to Submit Tax Return | AED 10,000 |
| Late Tax Payment | Daily penalty of 4% per annum on outstanding amount (calculated daily) |
| Tax Evasion | Up to AED 3 times the amount of tax evaded |
| False Information | AED 50,000 and potential criminal prosecution |
How the UAE Corporate Tax Calculator Works
Calculation Methodology
Our UAE Corporate Tax Calculator employs the official FTA calculation methodology as prescribed in Federal Decree-Law No. 47 of 2022 and subsequent Cabinet Decisions.
Step 1: Business Type Identification
The calculator first determines the business classification:
- Standard UAE Business: Applies 9% rate on taxable income exceeding AED 375,000
- Free Zone Business (QFZP): Applies 0% on qualifying income, 9% on non-qualifying income
- Small Business: Assesses eligibility for Small Business Relief (0% tax)
Step 2: Taxable Income Computation
The calculator:
- Takes total revenue input
- Subtracts allowable deductible expenses
- Produces taxable income figure
Step 3: Tax Rate Application
Based on business type and income thresholds:
- If Small Business Relief applicable: Tax = 0
- If Taxable Income ≤ AED 375,000: Tax = 0
- If Taxable Income > AED 375,000: Tax = Taxable Income × 9%
- For Free Zone: Separate calculation for qualifying vs. non-qualifying income
Step 4: Results Presentation
The calculator displays:
- Taxable Income calculated
- Tax rate applied
- Total corporate tax payable
- Detailed calculation breakdown
- Applicable relief or exemptions
Accuracy & Limitations
Calculator Limitations:
- Provides estimates based on simplified inputs
- Does not account for complex adjustments (transfer pricing, specific exemptions)
- Cannot factor in carry-forward losses or tax credits
- Should not replace professional tax advice
- Actual tax liability determined by FTA assessment
For accurate tax calculation and filing, consult licensed tax advisors or corporate tax consultants.
Uses of UAE Corporate Tax Calculator
1. Tax Planning & Budgeting
Businesses use the calculator to estimate annual tax liability, enabling accurate financial planning and budget allocation. Understanding prospective tax burden helps in:
- Setting aside funds for tax payments
- Cash flow management
- Financial forecasting
- Investment decision-making
2. Small Business Relief Assessment
The calculator helps small businesses determine eligibility for Small Business Relief. By inputting revenue projections, businesses can decide whether to elect for this beneficial tax treatment during registration.
3. Free Zone vs. Mainland Comparison
Entrepreneurs evaluating business setup locations can compare tax implications of Free Zone (with qualifying income) versus Mainland operations, supporting informed location decisions.
4. Quarterly Tax Provisioning
Finance teams use the calculator for quarterly tax provisioning in financial statements, ensuring compliance with accounting standards and accurate financial reporting.
5. Business Structure Optimization
Companies can model different business structures and income allocation strategies to optimize tax efficiency while maintaining compliance with FTA regulations.
6. Pre-Filing Validation
Before submitting tax returns, businesses can verify their calculations using the calculator, reducing errors and potential penalties from incorrect tax computations.
7. Investor & Stakeholder Communication
Management can provide accurate tax burden estimates to investors, boards, and stakeholders, supporting transparency and informed business decisions.
UAE Corporate Tax Terminology Explained
Key Terms You Need to Know
Corporate Tax (Corp Tax)
Definition: A direct federal tax levied on the net income or profit of corporations, companies, and businesses. In the UAE, corporate tax is governed by Federal Decree-Law No. 47 of 2022, administered by the Federal Tax Authority (FTA).
Income Tax (Inc Tax)
UAE Context: While "income tax" typically refers to personal income tax in many jurisdictions, the UAE does not impose personal income tax on individuals' employment income. The term in UAE context primarily refers to corporate income tax on business profits.
Tax Return (Inc Tax Return / Corp Tax Return / Corporate Tax Return)
Definition: An official document submitted to the FTA declaring business income, expenses, and calculated tax liability for a specific tax period. UAE corporate tax returns must be filed within 9 months of financial year-end.
Corporate Tax Filing
Process: The official submission of corporate tax returns and supporting documents to the FTA through the EmaraTax portal. Filing includes declaring taxable income, calculating tax payable, and making payment.
Company Tax Filing
Same as: Corporate tax filing. The terms are used interchangeably to describe the process of submitting tax returns for registered juridical persons.
Foreign Sales Corporation (FSC)
UAE Relevance: Foreign companies conducting business or earning income from UAE sources may have corporate tax obligations. Foreign juridical persons with Permanent Establishment in UAE or UAE-sourced income must register and file corporate tax returns.
Corporate Tax Consultant
Professional Role: Licensed tax professionals specializing in UAE corporate tax compliance, planning, and advisory. Corporate tax consultants assist businesses with:
- Tax registration and filing
- Tax optimization strategies
- Transfer pricing documentation
- FTA audit support
- Compliance with UAE Corporate Tax Law
FTA Corporate Tax
Full Form: Federal Tax Authority Corporate Tax. Refers to corporate tax administered by the UAE Federal Tax Authority, the government body responsible for tax policy implementation, collection, and enforcement.
Corporate Taxation
Broad Term: The system, policies, and legal framework governing corporate tax in a jurisdiction. UAE corporate taxation includes tax rates, exemptions, filing procedures, and compliance requirements.
Paying Corporation Tax
Payment Process: The act of remitting calculated corporate tax liability to the FTA. Payment must be made within 9 months of financial year-end through approved methods (eDirectham, bank transfer, eDrihm card).
Calculating Corporation Tax
Computation Process: Determining tax liability by calculating taxable income (revenue minus allowable deductions) and applying applicable tax rate (0% or 9% in UAE).
Saudi Corporate Tax (Reference)
Note: Saudi Arabia has its own corporate tax system (Zakat and Income Tax) which differs from UAE. This guide focuses exclusively on UAE Corporate Tax. Saudi businesses operating in UAE must comply with UAE tax laws for UAE-sourced income.
Business Tax Consultant Near Me
Professional Services: Local tax advisory firms providing corporate tax services. When seeking business tax consultants in UAE, ensure they are licensed and registered with relevant professional bodies and familiar with FTA regulations.
Corporate Tax Accountant
Professional Role: Qualified accountants specializing in corporate tax compliance, return preparation, and tax accounting. Corporate tax accountants maintain tax records, prepare financial statements for tax purposes, and ensure regulatory compliance.
Corporate Tax Exemption
Tax Relief: Specific income types or entities not subject to corporate tax. UAE exemptions include:
- Government entities
- Qualifying Public Benefit Entities
- Extractive industries (under separate regime)
- Specific exempt income (dividends, qualifying capital gains)
- Qualifying Free Zone income (0% rate)
File Business Taxes
Action: Submit required tax returns and documentation to tax authorities. In UAE, filing business taxes means submitting corporate tax returns through EmaraTax portal within prescribed deadlines.
Business Tax
General Term: Taxes levied on business operations and profits. In UAE context, primarily refers to corporate tax. UAE also has other business-related taxes (VAT, Excise Tax) administered separately.
Business Tax Preparer Near Me
Service Provider: Tax professionals who prepare and file business tax returns. In UAE, businesses should engage FTA-registered tax agents or licensed accounting firms for tax return preparation to ensure compliance and accuracy.
Corporate Gains Tax (Capital Gains)
UAE Treatment: Under UAE Corporate Tax Law, capital gains from disposal of qualifying shareholdings and participations are generally exempt from corporate tax, subject to specific conditions. Non-qualifying capital gains are included in taxable income and taxed at applicable rates.
Taxable Person
Legal Definition: Any natural or juridical person subject to UAE Corporate Tax. Includes UAE resident companies, foreign companies with UAE Permanent Establishment, Free Zone persons, and individuals conducting business activities.
Tax Period
Timeframe: The period for which taxable income is calculated and tax return is filed. Generally aligns with the business's financial year (usually 12 months).
Tax Registration Number (TRN)
Identifier: Unique number issued by FTA upon successful corporate tax registration. TRN must be quoted on all tax-related correspondence and documents.
Qualifying Free Zone Person (QFZP)
Special Status: Free Zone entity meeting specific conditions to benefit from 0% tax rate on Qualifying Income. Requirements include adequate substance, arm's length transactions, and earning only Qualifying Income.
Small Business Relief
Tax Benefit: Exemption from corporate tax for businesses with revenue not exceeding AED 3,000,000. Election must be made during registration and is binding for 3 tax periods.
Permanent Establishment (PE)
Tax Concept: Fixed place of business through which foreign company conducts business in UAE. Foreign companies with UAE PE are subject to corporate tax on income attributable to that PE.
Transfer Pricing
Regulatory Requirement: Pricing of transactions between related parties must be conducted at arm's length (market value). UAE has specific transfer pricing documentation requirements for businesses with related party transactions.
Frequently Asked Questions (FAQs)
The UAE applies a two-tier corporate tax rate structure:
- 0% on taxable income up to AED 375,000
- 9% on taxable income exceeding AED 375,000
Additionally, Qualifying Free Zone Persons (QFZP) benefit from 0% tax rate on Qualifying Income, subject to meeting specific substance and activity requirements. Businesses with revenue not exceeding AED 3 million may elect for Small Business Relief, resulting in 0% tax.
UAE Corporate Tax officially commenced on June 1, 2023, pursuant to Federal Decree-Law No. 47 of 2022 issued on December 9, 2022. The tax applies to financial years starting on or after June 1, 2023. For businesses with financial years beginning before this date, corporate tax applies from the first financial year starting on or after June 1, 2023.
The following must register for corporate tax with the FTA:
- UAE Companies: All juridical persons incorporated in UAE
- Foreign Companies: With Permanent Establishment or UAE-sourced income
- Free Zone Persons: All Free Zone entities (including QFZP)
- Natural Persons: Individuals conducting business activities (excluding employment)
- Unincorporated Partnerships: Conducting commercial activities
Registration must be completed within 3 months from the start of the first financial year subject to corporate tax.
Small Business Relief is a tax exemption for businesses with revenue not exceeding AED 3,000,000. Businesses electing this relief are exempt from corporate tax (0% rate). Key points:
- Election must be made during tax registration
- Election is binding for 3 consecutive tax periods
- Cannot be combined with Free Zone 0% rate benefit
- If revenue exceeds AED 3 million threshold, relief ceases
- Suitable for SMEs and startups with limited revenue
Free Zone companies can benefit from 0% tax rate, but this is not automatic exemption. To qualify as a Qualifying Free Zone Person (QFZP) eligible for 0% rate, companies must:
- Maintain adequate substance (employees, assets, premises in UAE)
- Earn only Qualifying Income as defined by law
- Conduct transactions at arm's length
- Meet Core Income Generating Activities (CIGA) requirements in UAE
- Maintain proper documentation and records
Non-Qualifying Income earned by Free Zone companies is taxed at standard 9% rate. All Free Zone entities must register for corporate tax regardless of eligibility for 0% rate.
Allowable deductions include expenses incurred wholly and exclusively for business purposes:
- Operating Expenses: Rent, utilities, salaries, employee benefits
- Cost of Goods Sold: Raw materials, inventory, production costs
- Depreciation: On business assets (buildings, equipment, vehicles)
- Business Travel: Travel and accommodation for business purposes
- Professional Fees: Accounting, legal, consulting services
- Marketing & Advertising: Business promotion costs
- Finance Costs: Interest on business loans (subject to restrictions)
Non-Deductible Expenses: Entertainment, fines/penalties, private/personal expenses, bribes, provisions not meeting specific criteria, expenses not supported by proper documentation.
Corporate Tax returns must be filed within 9 months from the end of the relevant Tax Period (financial year-end). For example:
- Financial Year ending: December 31, 2024
- Filing deadline: September 30, 2025
Payment of tax is also due within the same 9-month period. Late filing or payment results in penalties. Extension requests can be submitted to FTA before the original deadline, subject to approval.
Yes. Registration for corporate tax is mandatory for all taxable persons conducting business in UAE, regardless of whether you have taxable income or will pay tax. This includes:
- Businesses making losses
- Start-ups with no revenue yet
- Companies eligible for Small Business Relief (0% tax)
- Free Zone companies with only Qualifying Income (0% tax)
Even if your tax liability is zero, you must register and file nil returns. Failure to register within prescribed timelines results in penalties.
FTA imposes significant penalties for non-compliance:
| Late Registration | AED 10,000 |
| Late Tax Return Filing | AED 500 - AED 1,000 (escalating) |
| Failure to Submit Return | AED 10,000 |
| Late Tax Payment | 4% per annum (calculated daily on outstanding amount) |
| False/Misleading Information | AED 50,000 + criminal prosecution |
| Tax Evasion | Up to 3 times the tax evaded + criminal charges |
Additional Consequences: Repeated non-compliance can result in business license cancellation, travel bans, and criminal prosecution. Compliance is critical.
Yes. UAE Corporate Tax Law allows unlimited carry-forward of tax losses. If your business incurs a tax loss in any year, that loss can be carried forward to offset taxable income in future years, subject to:
- No time limit: Losses can be carried forward indefinitely
- Ownership continuity: Same ownership must be maintained (at least 50%)
- Same business test: Must continue conducting same or similar business
- Proper documentation: Losses must be properly recorded and filed with FTA
No carry-back: UAE does not allow carrying losses back to previous years. Losses can only offset future taxable income.
Selecting the right tax advisor is crucial for compliance and optimization. Consider:
- Credentials & Licensing: Verify professional qualifications (CPA, CA, ACCA) and FTA registration as tax agent
- UAE Tax Experience: Ensure specific expertise in UAE Corporate Tax Law and FTA procedures
- Industry Knowledge: Choose consultants experienced in your business sector
- Service Range: Assess whether they offer registration, filing, planning, audit support, and advisory
- Technology: Modern consultants use efficient tax software and digital solutions
- Reputation: Check reviews, references, and track record with FTA
- Fees: Compare pricing structures (hourly, fixed, retainer) and ensure transparency
- Communication: Ensure responsive, clear communication and dedicated support
Reputable firms: Consider established accounting firms (Big 4, mid-tier firms) or specialized UAE tax consultancies with proven FTA expertise.
Official Sources & References
All information in this guide is based on official UAE government sources. Always refer to these authoritative sources for the most current and accurate information:
Primary Official Sources:
-
UAE Federal Tax Authority (FTA) - Corporate Tax Portal
https://tax.gov.ae/en/taxes/corporate.tax.aspx
Official corporate tax information, registration, and filing portal -
FTA Corporate Tax Guides & References
https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.guides.references.aspx
Comprehensive guides, public clarifications, and technical documentation -
UAE Ministry of Finance - Corporate Tax
https://mof.gov.ae/en/public-finance/tax/corporate-tax/
Policy information and strategic overview of corporate tax -
U.AE Official Portal - Corporate Tax Information
https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax
Citizen and business services information on corporate tax -
Federal Decree-Law No. 47 of 2022
On the Taxation of Corporations and Businesses (Corporate Tax Law)
Available through FTA website and UAE Official Gazette
Additional Official Resources:
- EmaraTax Portal: https://tax.gov.ae/ - For registration and filing
- FTA Public Clarifications: Published guidance on specific corporate tax topics
- Cabinet Decisions: Supplementary regulations and executive decisions
- Ministerial Decisions: Technical implementation guidelines
⚠️ Important Disclaimer
This guide provides general information based on UAE official sources and should not be considered professional tax advice. Corporate tax laws and regulations are subject to change. Always:
- Verify current information with FTA official sources
- Consult licensed tax professionals for specific advice
- Review official FTA guides and public clarifications
- Ensure compliance with latest FTA requirements
For professional assistance: Contact licensed Corporate Tax Consultants, Chartered Accountants, or FTA-registered tax agents familiar with UAE Corporate Tax Law.