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Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Corporate Tax

The UAE Corporate Tax Law. Imposes a 9% corporate tax on taxable income above AED 375,000 (0% below), effective for fina...

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Cabinet Decision No. 55 of 2023 — Qualifying Income (Free Zones)

Corporate Tax

Determines the qualifying income of a Qualifying Free Zone Person that benefits from the 0% Corporate Tax rate, for free...

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Ministerial Decision No. 73 of 2023 — Small Business Relief

Corporate Tax

Sets the AED 3 million revenue threshold below which a resident business may elect Small Business Relief and be treated...

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Ministerial Decision No. 82 of 2023 — Audited Financial Statements

Corporate Tax

Specifies the categories of taxable persons required to prepare and maintain audited financial statements for Corporate...

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