With corporate income tax rate of 9%* applicable to all businesses and companies conducting commercial activities within the 7 emirates of the UAE**, our tax experts provide consultancy and support in navigating this dynamic market.
0% rate under the threshold of 375,000 AED; 9% rate for all annual business profits above 375,000 AED; 15% rate for large multinational firms generating profits above €750M.
Exemptions to the corporate tax regime apply, subject to the Qualifying Activities.
Companies operating in Free Zones can benefit from 0% tax on qualifying income and are categorized as Qualifying Free Zone Person (QFZP), provided they maintain adequate substance in the Free Zone, have not specifically elected to be taxed, follow transfer pricing regulations, prepare and maintain audited financial statements, and satisfy the de-minis requirement. All Free Zone companies must complete corporate tax registration and file corporate tax returns.