Corporate Tax in Dubai

Taxes levied on the net business income of corporations and other entities are known as corporate taxes (CT). Some jurisdictions also refer to corporate tax as “Corporate Income Tax (CIT)” or “Business Profits Tax”.  

A competitive CT regime based on international best practices will cement the UAE’s position as a leading global hub for business and investment, and accelerate the UAE’s development and transformation to achieve its strategic objectives.

Introducing a CT regime reaffirms the UAE’s commitment to meeting international standards for tax transparency and preventing harmful tax practices.

UAE CT will not apply to an individual’s salary and other employment income (whether received from the public or private sector).

Foreign entities and individuals will be subject to Corporate Tax only if they conduct a trade or business in the UAE in an ongoing or regular manner.

UAE Corporate Tax will apply equally to all categories of profits and other (net) income reported in the financial statements prepared in accordance with internationally accepted accounting standards.