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Corporate Tax in UAE

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Is your business eligible to register and file for UAE Corporate Tax?

All businesses or individuals conducting commercial activities are subject to Corporate Tax Legislation. Corporate Tax will not apply to an individual’s salary and other employment income. However, individuals who are deriving income as a business activity would be covered under Corporate Tax.

A narrow scope of entities is exempt from Corporate Tax such as Government entities or extractive businesses (upstream oil and gas sector).

If you are not VAT registered, is registration for UAE Corporate Tax still necessary?

Corporate Tax is a distinct and separate obligation to VAT. No minimum turnover threshold is applied and you must register and fulfill your obligations under the Corporate Tax Law. VAT registration is not required to meet your Corporate Tax obligations.

Are free zones exempt from UAE Corporate Tax?

The Corporate Tax Law still applies to Free Zones and is not automatically exempt. Special rules exist for Free Zones and you may benefit from a 0% rate on qualifying income subject to meeting requirements. Only satisfying these requirements can a Free Zone company benefit from the exemptions.

How is Corporate Tax calculated?
Corporate Tax is calculated as Final taxable income: (Net profit on worldwide income as per financial statement Less (-) deductible expenses, interest expense, depreciation, etc.
+ any adjustments to income Corporate Tax liability = A + B – Less foreign tax credit (if applicable) Final Corporate Tax payable
What type of income is exempt from UAE Corporate Tax?
Passive forms of income are exempt from CT, they include Investment in real estate, salary/ employment income, dividends, capital gains, other income earned from owning shares or other securities, interest from bank deposit/ saving schemes
What reliefs and exemptions are available?
The Corporate Tax Law provides for some exemptions and benefits subject to meeting requirements. It is advisable to seek professional advice to ensure you maximise these opportunities.
Can you include all expenses to determine your UAE Corporate Tax liability?
No. Only expenses incurred wholly and exclusively for business purposes, (and which are not to be capitalized) are deductible. Certain types of expenses are subject to limits and cannot be fully expensed.
When will your business need to file and settle your UAE Corporate Tax liability?
Corporate Tax comes into force on June 1st, 2023. Therefore if your financial year is from 1st January to 31st December, the first year for Corporate Tax is from 1st January 2024. You are obliged to file your Corporate Tax return and settle your liability 9 months following the end of your financial year.
You are a small business, does UAE Corporate Tax still apply?

Yes. The MoF has announced a small business tax relief scheme available to small businesses. Qualifying businesses as having no taxable income and being asked to undertake simplified compliance obligations.

The threshold is based on the revenue and not the profits/taxable income and is expected to be confirmed in a subsequent Cabinet Decision

Are you required to manage transfer pricing rules?

If your business conducts transactions between related parties and connected persons, you are expected to implement a formal Transfer Pricing policy and rules. This will include a Disclosure form, Master and local files detailing your formal policy, and pricing determination evidenced by empirical benchmarks.

What is GAAR?

General Anti-Abuse rule, or “GAAR” applies to situations where one of the main purposes of a Transaction is to obtain a Corporate Tax Advantage not consistent with the intention or purpose of the UAE Corporate Tax Law.

The FTA will address and counteract or adjust the transaction. The GAAR only applies to transactions or arrangements entered into on or after the date the UAE Corporate Tax Law is published in the UAE Official Gazette of 10 October 2022.

Talk To Our Consultant

SimplySolved offers expert corporate tax services in the UAE. We specialize in corporate tax compliance, planning, and advisory, helping businesses minimize tax liabilities and stay compliant.

We offer customized solutions to meet your specific corporate tax needs. Contact us for efficient tax management and to ensure your business optimizes its tax structure.

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Office M11, Curve Building, Al Quoz 3, Sheikh Zayed Road, PO Box 116701, Dubai,United Arab Emirates