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Impôt sur les sociétés aux EAU
A federal tax on business profits introduced by Federal Decree-Law No. 47 of 2022, effective for financial years starting on or after 1 June 2023. The standard rate is 9% on taxable income exceeding AED 375,000, with a 0% rate on income up to that threshold. Qualifying Free Zone Persons can benefit from a 0% rate on qualifying income. The law applies to all UAE businesses including free zone entities, branches of foreign companies, and individuals conducting business activities above AED 1 million in annual turnover. The Federal Tax Authority (FTA) administers registration, filing, and enforcement.
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Yes, UAE Corporate Tax applies to all free zone companies. However, a Qualifying Free Zone Person can benefit from a 0% rate on 'qualifying income' (primarily income from transactions with other free zone persons or from certain qualifying activities) provided they maintain adequate economic substance in the UAE, comply with transfer pricing rules, and are not excluded by ministerial decision. Non-qualifying income of a free zone person is taxed at the standard 9% rate.