Corporate Tax — UAE Tax Updates

The UAE introduced a federal Corporate Tax applying to financial years beginning on or after 1 June 2023, administered by the Federal Tax Authority (FTA). The standard rate is 9% on taxable income above AED 375,000, with a 0% band below that threshold; distinct treatment applies to “Qualifying Income” of Free Zone persons. Since introduction, the regime has developed through Cabinet and Ministerial Decisions on registration, exemptions, small-business relief, and specific activities and structures. This hub tracks Corporate Tax developments as issued by the FTA (tax.gov.ae) and the Ministry of Finance (mof.gov.ae), and sets out what each change means in practice for UAE-based structures.

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