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ضريبة الشركات في الإمارات
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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