{"id":4007,"date":"2025-09-20T17:44:48","date_gmt":"2025-09-20T17:44:48","guid":{"rendered":"https:\/\/projects.techsumitra.com\/dhillonconsultants\/?page_id=4007"},"modified":"2025-10-14T16:30:53","modified_gmt":"2025-10-14T16:30:53","slug":"corporate-tax","status":"publish","type":"page","link":"https:\/\/www.projects.techsumitra.com\/dhillonconsultants\/corporate-tax\/","title":{"rendered":"Corporate Tax"},"content":{"rendered":"

[vc_row wrap_container=”yes” el_class=”py-5 mt-4 service-hero_class” css=”.vc_custom_1760458970572{border-color: rgba(0,0,0,0.06) !important;}” conditional_render=”%5B%7B%22value_role%22%3A%22administrator%22%7D%5D” css_params=””][vc_column width=”2\/3″ css=”.vc_custom_1758478326757{padding-right: 40px !important;}” conditional_render=”%5B%7B%22value_role%22%3A%22administrator%22%7D%5D” css_params=””][vc_custom_heading text=”Corporate Tax in Dubai \u2013 2025 Guide” font_container=”tag:h2|font_size:36px|text_align:left|line_height:1″ use_theme_fonts=”yes” css=”.vc_custom_1758393711515{margin-top: 10px !important;margin-bottom: 25px !important;}” font_weight=”600″ skin=”dark” css_params=””][vc_column_text css=”” css_params=””]Introduction<\/strong><\/p>\n

The Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (hereinafter referred to as the \u201cCorporate Tax Law<\/strong>\u201d) was issued by the United Arab Emirates (\u201cUAE\u201d), on 09 December 2022.<\/p>\n

The Corporate Tax Law provides the legislative basis for the introduction and implementation of a Federal Corporate Tax (\u201cCorporate Tax<\/strong>\u201d) in the UAE and is effective for financial years starting on or after 1 June 2023.<\/p>\n

Corporate Tax in Dubai is a cornerstone of the UAE\u2019s new business landscape. Introduced in 2023, the UAE Corporate Tax regime aims to align Dubai with global standards while keeping its appeal as a low-tax hub for investors and entrepreneurs.[\/vc_column_text][vc_custom_heading text=”What Is Corporate Tax in Dubai?” font_container=”tag:h2|font_size:36px|text_align:left|line_height:1″ use_theme_fonts=”yes” css=”.vc_custom_1758393736596{margin-top: 10px !important;margin-bottom: 25px !important;}” font_weight=”600″ skin=”dark” css_params=””][vc_column_text css=”” css_params=””]Corporate Tax is a direct tax levied on the net income of companies and other businesses operating in Dubai and across the UAE. The standard rate is 9%<\/strong> on taxable profits above AED 375,000. Profits up to that threshold are taxed at 0%, supporting startups and SMEs.<\/p>\n

For the application of the Corporate Tax Law to companies and other juridical persons, all activities conducted and assets used or held will generally be considered activities conducted, and assets used or held, for the purposes of a \u201cBusiness\u201d.[\/vc_column_text][vc_column_text css=”” css_params=””]<\/p>\n\n\n\n\n\n
Taxpayer<\/th>\nApplicable CT rate<\/th>\n<\/tr>\n<\/thead>\n
\n\n\n\n
Individuals and juridical persons<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n\n\n\n\n\n
0% for taxable income up to and including AED 375,000
\n9% for taxable income exceeding AED 375,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\n\n\n\n
Qualifying Free Zone Persons<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n0% on qualifying income
\n9% on taxable income that does not meet the qualify<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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