UAE Corporate Tax guides

Plain guides to UAE Corporate Tax, each built from the law: key facts with the article behind them, and TI’s answers to the questions businesses ask most.

UAE Corporate Tax calculatorFree UAE Corporate Tax calculator: the tax on your taxable income at 0% and 9%, with a Small Business Relief check. Each rule linked to the law.

• UAE Corporate Tax rates: 0% and 9%The UAE Corporate Tax rates and the tax-free band, with the article of law behind each point, and answers to the questions businesses ask most.
• UAE Corporate Tax return: deadline and filingWhen the UAE Corporate Tax return is due, when the tax must be paid, the penalties for filing or paying late, and how to prepare the return.
• Corporate Tax registration in the UAEWho must register for UAE Corporate Tax, when, the penalty for registering late, and the questions companies, free zone businesses and branches ask.
• Small Business Relief: who qualifies and what it meansUAE Small Business Relief explained: the revenue limit, until when it applies, who cannot claim it, and what you give up by electing it.
• Deductible expenses for UAE Corporate TaxWhich business expenses reduce UAE Corporate Tax and which are added back: entertainment, fines, donations, owners’ salaries, provisions and more.
• Using tax losses under UAE Corporate TaxHow UAE Corporate Tax losses are carried forward, the 75% limit, what happens when ownership changes, and moving losses within a group.
• Transfer pricing, related parties and connected personsUAE transfer pricing explained: the arm’s length standard, who is a related party or connected person, disclosure thresholds and the master and local file.
• The interest deduction limit (30% of EBITDA)How much interest a UAE company can deduct for Corporate Tax: the 30% of EBITDA rule, the AED 12 million safe harbour and carrying the excess forward.
• Dividends, capital gains and exempt incomeWhen dividends and gains are exempt from UAE Corporate Tax: UAE dividends, the participation exemption and its conditions.
• Free zone companies and Corporate TaxHow UAE Corporate Tax applies to free zone companies: the Qualifying Free Zone Person, qualifying income, the de minimis limit and mainland customers.

Preparing a Corporate Tax return? Free guidance in the FTA return format, in 5 easy steps